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City of Newburgh – Budget Review (B20-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Citys 2021 proposed budget
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12City of Yonkers – Budget Review (B19-6-6)
The purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future years
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Westchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… Nash, 58, for allegedly concealing their mother’s death to collect $21,694 in her retirement funds from 2013 to 2015. … her sister, Mary Nash, stole nearly $22,000 in pension payments from the New York State and Local Employees …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemAsylum Seeker Spending Report
… for download below. State Spending The 2025-26 Enacted Budget Financial Plan indicates the State plans to spend $4.3 … seeking asylum in the United States. The FY 2027 Executive Budget provides no new appropriations for asylum seeker …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2) 180-Day Response
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2-response.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2)
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2.pdfEnacted Budget Report State Fiscal Year 2024-25
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2024-25 is projected to total $227.2 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2024-25.pdfNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… revenue. For all 203 days of data reviewed, the daily feed did not agree with the amounts reported by the vendor as … revenue was received—a difference of $21.3 million. DOT did not provide evidence, such as supporting revenue … contract for a second term from May 2019 to May 2024. DOT did not provide evidence that the annual deposit of $1 …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringDiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… when he toured the Gov. George Clinton Elementary School garden in Poughkeepsie. “Interest in farm-to-school … Dr. Nicolé Williams, superintendent of the Poughkeepsie City School District. "The Poughkeepsie Farm-to-School … to information and local support on how to start a school garden, and in-school taste testing of healthy fruits and …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… today by State Comptroller Thomas P. DiNapoli. At the end of March, the Division of the Budget (DOB) also made the first deposit into the … On-budget revenue actions include extension for five years of the top Personal Income Tax rate on upper-income earners, …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… the Mahopac VFD and community to buy yachts, jewels, and a Florida home while he was VFD treasurer. This contemptuous … by writing checks to his two businesses, Abbie Graphic Services, Ltd. ("Abbie Graphic”) and Buckshollow Emergency Equipment Corp. ("BEEC”). KLEIN then deposited the checks to bank …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementOpinion 88-77
… CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW, §§801(1), … board of education who is also an employee of a not-for-profit corporation would not have a prohibited interest … in contracts between the district and the corporation for the provision by the corporation of arts-in-education …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 95-30
… and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; ESTATES, POWERS AND TRUSTS LAW, §§11-2.2 and … library, Education Law, §1723-a (see e.g., 1988 Opns St Comp No. 88-76, p 145). As to private source moneys, we … by the Board of Regents, as prescribed in Education Law, §226 (1979 Opns St Comp No. 79-450, p 82; see Martin v Board …
https://www.osc.ny.gov/legal-opinions/opinion-95-30State Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Education – Mental Health Education, Supports, and … education programs recognize the multiple dimensions of health by including mental health and its relation to … in August 2022, found that the New York City Department of Education (DOE) did not monitor whether schools meet the …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-357
… Purpose: To inform agencies of the procedures to process nonresident alien Student and … reimbursement payment. Background: The U.S. Department of Homeland Security (DHS) uses SEVIS to maintain information … the United States to attend those schools, U.S. Department of State-designated Exchange Visitor Program sponsors and J-1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementMotor Vehicle Theft and Insurance Fraud Prevention Program
… by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle Theft and Insurance Fraud Prevention Demonstration Program. Our audit … December 2021. About the Program Motor Vehicle Theft and Insurance Fraud (MVTIF) has a substantial impact on motor …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programOversight of the Nourish New York Program
… The COVID-19 pandemic revealed weaknesses in the State’s food supply system and caused serious economic hardships for farms and agribusinesses. Further, food insecurity remains a reality for many New York … a temporary program in May 2020 in response to disrupted food supply chains during the pandemic – the purpose of which …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programState Comptroller DiNapoli Releases School Audits
… reviewed reimbursements for 20 eligible students, 13% of the eligible student population, and determined claims … IT incident occurred. Additionally, auditors found that of the district’s 1,909 network user accounts, 1,896 were … manage fund balance and reserves. Officials’ practices of consistently appropriating fund balance and reserves that …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-audits