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DiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… and the New York State Police today announced the arrest of the long-time superintendent of the Utica City School District (UCSD) Bruce Karam and the former Utica Mayor … Comptroller DiNapoli today announced the arrest of the longtime superintendent of the Utica City School …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Integrated Setting (SCIS) preschool programs to children with disabilities between the ages of three and five years. … Also, Aim High maintained “collaborative agreements” with eight other schools to integrate certain special … identified $616,906 in reported costs that did not comply with the Manual’s requirements, and recommend such costs be …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… IDA financial assistance generally promise to create new jobs or retain existing jobs in the community and invest … (ST-340 forms) filed by the project owners with the New York State (NYS) Department of Taxation and Finance. Obtain …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteState Comptroller DiNapoli Releases Municipal & School Audits
… of Guilford – Budgeting (Chenango County) The board did not develop realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School Audits
… decline from 2012-13. Greenburgh Central School District – Payroll and Reserve Funds (Westchester County) District … have not provided employees with written procedures over payroll, did not adequately segregate payroll duties or establish sufficient compensating controls, …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsOther Bulletin No. 39
To provide the State University Construction Fund instructions for new overtime earnings codes to be used for Time Entry overtime payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employeesDiNapoli Urges Vote Against eXp's Proposed Move to Texas and All Directors
… to Texas and against all company directors in the wake of a troubling court ruling, New York State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. The company proposed the move … CEO Glenn Sanford, for allegedly concealing a pervasive “rape culture” at the company. Texas law limits shareholders’ …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-urges-vote-against-exps-proposed-move-texas-and-all-directorsState Agencies Bulletin No. 1886
… new Tier 6 pension plan that included a Voluntary Defined Contribution Plan. ( Please refer to Payroll Bulletin 1256 . … April 2013, Legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 member has reached three years of membership, his or her contribution rate is based on annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1886-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Agencies Bulletin No. 1793
… new Tier 6 pension plan that included a Voluntary Defined Contribution Plan. ( Please refer to Bulletin 1256 ) … April 2013, Legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 member has reached three years of membership, his or her contribution rate is based on annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… notified of incidents of abuse and neglect, according to an audit released today by State Comptroller Thomas P. … and actions are taken. State officials must do more to ensure facilities are meeting requirements.” In February … a state facility. His parents had attempted multiple times to obtain information concerning several unexplained …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesOpinion 89-2
… LAW, §2803-a; GENERAL MUNICIPAL LAW, §103(8): A municipal nursing home may participate in group purchasing programs … to Public Health Law, §2803-a, is applicable to a county nursing home. County Law, §408-a provides that every officer, … Accordingly, we conclude that purchases made by a county nursing home under a joint purchase arrangement pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Opinion 93-20
… the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-16
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (apportionment of expenses among school districts included therein) WORDS AND PHRASES -- "Last …
https://www.osc.ny.gov/legal-opinions/opinion-95-16CUNY Bulletin No. CU-691
… checks in April 2013, legislation required the employee contribution rate be based on the employee’s annual wage. Once a Tier 6 member has reached three years of membership, his or her contribution rate is based on annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpVillage of Sherburne – Budgeting (2025M-83)
… from overestimated revenues or underestimated costs that can lead to tax hikes, service cuts or a fiscal crisis. … of fund balance and $219,000 1 in reserve funds that were not needed and that underestimated revenues by a combined … reserve fund levels. Lastly, the budgets for the 2022-23 through 2025-26 fiscal years did not comply with New York …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … pursuant to New York State General Municipal Law. The board member’s physical therapy company entered into six contracts with the district while he was a board member that resulted in …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York City … – Street and Sidewalk Cleanliness (Follow-Up) (2022-F-8) The initial audit determined that weaknesses in key … undermine DSNY’s goal of clean streets and sidewalks. The audit made eight recommendations – four each to DSNY and …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… City officials did not implement all recommendations in the previous budget review letter when preparing the … certain significant revenue and expenditure projections in the 2022-23 proposed budget continue to be unreasonable. … and document their evaluation and approval process. In addition, the board did not properly monitor the …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals
… DiNapoli said. “New York’s energy goals are attainable, but require careful attention and management to address … DiNapoli’s report found that renewable generators in New York would need to produce an additional … triple the 2022 capacity of approximately 6.5 gigawatts. In the last 20 years, New York added 12.9 gigawatts of total …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goalsState Comptroller DiNapoli Releases Municipal Audits
… Records and Reports (Greene County) The treasurers did not maintain complete, accurate and timely records and … incorrectly recorded and $91,741 that were recorded twice in the accounting records. As a result, the board’s ability … law. In addition, the supervisor did not file the 2022 through 2024 AFRs with the Comptroller’s Office within 60 …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0