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Opinion 94-28
… portion of the expense. December 31, 1994 Courtenay W. Hall, Esq., County Attorney County of Saratoga …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 94-24
… (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a … board adopts separate resolutions to purchase land for a town hall with current year tax revenues and to construct the town hall using such revenues, each resolution would be …
https://www.osc.ny.gov/legal-opinions/opinion-94-24DiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are … problems with how the district managed its purchases. "The Rochester City School District needs to substantially … procedures it needs to run a sound operation." The Rochester City School District operates 52 schools with …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsShareholders to Exxon: It's Time to Address Climate Change
… than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's … hear directly from major shareholders who want the company to assess and report on how its business model will adjust to the worldwide effort to limit climate change. "Combating …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by an agency that … receipts. The process for creating a Direct Journal Payment starts with the agency entering the deposit and payment information in the ‘Regular Deposit’ navigation in … A Direct Journal Payment is used to record payments received by an agency that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… to bear costs associated with the canal system, which had operating expenses of $62.1 million compared to revenues of … In addition, after examining the Thruway’s finances from January 2012 to January 2016, DiNapoli’s auditors found that … the authority’s financial statements indicate that current operating revenues were sufficient to cover its day-to-day …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… and adopting public financing by 2022. The full op-ed is below: It takes big money to run for political office in … has held hearings around the state to collect ideas on what changes might work. Some of the ideas are smart, some … not be regulated to the sidelines by commission fiat. What the threshold should be for third parties to have ballot …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openNew York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… with children received an additional $500 payment per child aged 17 and under. Nationally, 162 million payments … ($1,200 for married couples) and $600 per qualifying child; as a result, national payments declined to $141.5 … children increased by nearly $136 million, as the per child amount was increased from $500 to $600. Source: U.S. …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021June 2002: Advance Refunding Bonds
… assumed interest rate. Details are on the State Education Department's website . What are a "current refunding" and an … used by the escrow agent to purchase special United States Treasury securities (generally directly from the Bureau of Public Debt, Division of the U.S. Treasury Department). The escrow agent uses the principal and …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… are based on fixed fees as opposed to the cost-based rates established through financial information reported on … an affiliated entity’s Universal Pre-K (UPK) program. This affiliate—Jackson Children Services (JCS), a for-profit … $3,078 in disability payment distributions made by JCDC’s insurance provider. $16,823 in ineligible CPA non-audit …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualMarketing Service Performance Monitoring
… awarded a contract in December 2011 to BBDO USA LLC (BBDO) for an amount not to exceed $50 million, as its … $182.9 million of the $211.5 million, including $33.2 million of the $36.5 million set aside for post-Hurricane … New York to be a good place for business development or to visit, as evidence that the advertising programs are a …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) ensure that non-payroll disbursements … – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… as required? Audit Period January 1, 2024 – April 24, 2025 We extended our observation of annual AFR filings … prepares, files and makes the AFR available to the public. With a population of 2,038, Town officials budgeted a … Because the Board and Supervisor did not fulfill their statutory responsibilities, transparency of the Town’s fiscal …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21DiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… and especially vital for businesses, remote workers, online education and health care appointments, but Empire … and especially vital for businesses remote workers online education and health care appointments but Empire …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessDiNapoli: NYC Spending Priorities Shifted During Pandemic
… and current preliminary budgets for Fiscal Year 2024 (FY24) to examine how spending priorities shifted. “The … implications of the pandemic. Report Pandemic Impacts on NYC Fiscal Year 2024 Budget Priorities Related Reports Update … Plan Review of the Financial Plan of the City of New York NYC Department of Education Response to the COVID-19 Pandemic …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies increasingly on borrowing to finance its capital needs, leaving a smaller share of … The Metropolitan Transportation Authority is expected to devote onefifth of total revenue to debt service by 2023 …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… to State Comptroller Thomas P. DiNapoli. On Feb. 9, the U.S. Department of Justice announced the arrest of two Queens men . They were charged with allegedly defrauding … oversight and program integrity systems in the nation. Today’s announcement further reflects the strength of those …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsState Comptroller DiNapoli Releases Municipal Audits
… from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this, 272.5 hours was from leave time not being properly recorded, while … also not appropriate. The consolidated water district had operating surpluses of over $465,000 in 2019 and $395,000 in …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… payments, including $4.58 million in overpayments for long-stay inpatient claims that were billed at higher levels of care than what was allowed; $2.9 million in overpayments for … College of Nanoscale Science and Engineering (CSNE) data center and the centralized IT services it provides to the 46 …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… interest existed. Auditors found no competition was sought for professional services. Officials paid the 12 providers … reviewed required competition. Only one purchase totaling $2,076 was competitively procured. A commissioner, employed by … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2