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Opinion 2000-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to facilitate access to its meeting room and offices by disabled members of the association through the … that the elevator will be used to significant degree by other than disabled association members, only that portion …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Psychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Psychotherapeutic Evaluational Programs, Inc. dba Parsons … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … a New York City-based for-profit organization authorized by SED to provide full-day Special Class (SC), full-day …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… a review of New York City’s financial plan released today by New York State Comptroller Thomas P. DiNapoli. The report notes, … a review of New York Citys financial plan released today by State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … offices and 100 public-facing office locations operated by the County Clerks (County DMVs). A prior audit, issued in … and/or Buffalo Billion portfolio to ensure that taxpayer money was effectively spent and was producing the intended …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… State Comptroller Thomas P. DiNapoli, Franklin County … The Fair is a summer destination for the community and by the community. The fair has thankfully been able to … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… to a report on the borough's economy released today by New York State Comptroller Thomas P. DiNapoli. "Jobs and businesses … Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressState Agencies Bulletin No. 835
… Affected Employees Non-Statutory employees represented by CSEA who move to a graded position in any bargaining unit … Authority Teachers’ Retirement System Dormitory Authority State University of New York Grade 980s Legislative Payrolls … and Environmental Conservation N/S employees represented by CSEA who moved to a graded CSEA position between April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilOpinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … leave for the police commissioner must be increased by the same percentage as the increase received by the next subordinate officer. This is in reply to your …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6State Agencies Bulletin No. 835.1
… Affected Employees: Non-Statutory employees represented by CSEA who move to a graded position in any bargaining unit … Authority Teachers’ Retirement System Dormitory Authority State University of New York Grade 980s Legislative Payrolls … and Environmental Conservation N/S employees represented by CSEA who moved to a graded CSEA position between April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilTown of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s … 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… collections totaling $4.9 million in a timely manner. By not depositing collections in a timely manner, the School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsVillage of Hempstead – Budget Review (B7-13-13)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… When the need for a Cash Advance ceases, the agency is required to … of the account must be done to demonstrate that the cash in the account agrees to the advance amount reported on the NY_AP_CASHADV_AUTHORIZED_LIMIT public query in SFS. See Section 10.F – Cash Advance Reconciliations and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceStarpoint Central School District – Financial Condition (2015M-266)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in Niagara County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Camden Central School District – Financial Condition (2016M-51)
… officials maintained excessive balances in three reserve funds. Key Recommendations Adopt budgets with realistic … estimates of expenditures. Develop a plan to use excess funds in a manner that benefits District residents. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Clymer Central School District – Financial Management (2016M-187)
… general fund, rather than in the capital projects fund as required. Key Recommendations Ensure that the District’s … is in compliance with statutory limits and develop a plan to use the surplus funds. Review all reserves at least …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Village of Harriman – Audit Follow Up (2011M-182-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of March 2014, in …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fVillage of Victory – Audit Follow Up (2010M-35-F)
… was to assess the Village’s progress, as of February 2013, in implementing our recommendations in the audit report released in August 2010. Background The Village of Victory is located …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fLong-Term Care Ombudsman Program
… State Office for the Aging’s (NYSOFA) Long-Term Care (LTC) Ombudsman Program is carrying out its responsibilities under … to establish an Office of the State Long-Term Care Ombudsman. In New York, this office (hereafter referred to as …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-program