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Opinion 89-3

… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Purchases through County … or substantially vary from the State contract. This is in reply to your inquiry concerning a purchase of equipment … clause allowing political subdivisions to participate in the contract award. You state that the State contract, as …

Comptroller DiNapoli Releases State Audits

… the Reimbursable Cost Manual (2015-S-10) For the fiscal year ended June 30, 2013, auditors identified $15,454 in … Troy, Compliance with the Reimbursable Cost Manual (2014-S-60) For the calendar year ended Dec. 31, 2012, Unity claimed $404,952 in …

DiNapoli: Read the Fine Print on Your New Gift Card

… New Yorkers this holiday season to read the fine print on gift cards for details about fees and expiration dates. While some gift cards sellers have eliminated inactivity fees, consumers … apply. DiNapoli also reminds recipients to spend their new gift cards in a timely manner, otherwise the money could …

New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023

…   Message from the Comptroller April 2025   The distribution of federal resources—and the fiscal … plays an integral role in state economies and budgets. New York received an estimated $96.7 billion in federal receipts …

20-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sections 551 552 553 The 20Year Retirement Benefit Section 552

25-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 25Year Retirement Benefit Section 551

20-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members

Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sections 551 552 553 20Year Retirement Benefit Section 552

25-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members

Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sections 551 552 553 25Year Retirement Benefit Section 551

2022 Year in Review

Celebrating the Office of the State Comptrollers Achievements in 2022

XV.2 Fiscal Year Period – XV. End of Year

… period in the Statewide Financial System (SFS) is April 1 – March 31, the State Fiscal Year, for all Business Units, … of the State fiscal year is identified in the Calendar . Guide to Financial Operations REV. 01/06/2020 … The Fiscal … Year period in the Statewide Financial System SFS is April 1 March 31 the State Fiscal Year for all Business Units …

XV. End of Year – XV. End of Year

2013 Year End Report

The objective of our examination was to determine whether payment requests payments to claimants and medical providers from the Workers Compensation Boards

2014 Year End Report

The objective of our examination was to determine whether payments to claimants and medical providers claims by the Workers Compensation Boards Board sole

2015 Year End Report

… million, including 66 for which providers and claimants have already refunded $220,000. The Board intends to recover …

DiNapoli: 23 School Districts Designated in Fiscal Stress

… Twenty-three school districts statewide were designated in some level of … excludes the “Big Four” City School Districts of Buffalo, Rochester, Syracuse and Yonkers, found two school districts … the highest category including: East Ramapo Central School District in Rockland County (76.7 points) and Newfield …

Chemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)

… reviewed the payments to two contractors; Palladia Inc, and the Queens Child Guidance Center by the Office of Alcoholism and Substance Abuse Services (OASAS) for the prevention and treatment of alcohol and substance abuse. We audited $8.4 …

DiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud

… The state Department of Labor’s (DOL) failure to replace its long-troubled Unemployment Insurance (UI) system and ad hoc workarounds to compensate for the old system weakened oversight and … the number of weeks that payments were made); and How the claims were identified as fraudulent (e.g., whether …

Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)

… was to review the financial condition of the sewer fund and the internal controls over financial records and reports for the period June 1, 2011, through October 31, … by an elected Board of Trustees consisting of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, …

Wyandanch Union Free School District - Budget Review (B19-7-1)

… $47.1 million estimated revenues and $22 million property tax levy are insufficient to finance the $78.2 million in … million budget would require the District to exceed the tax cap because it would need to levy an additional $9 … and make the appropriate changes to the budget and/or tax levy limit calculation. Be mindful of the legal …

DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown

… amid the COVID-19 lockdown for the 2020-21 school budget year, after in-person voting was temporarily suspended and … “Using the absentee ballot process put into place this year, voters participated in greater numbers to approve the … seeking to override the property tax cap required 60 percent voter approval (a “supermajority”) to pass, which …