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Opinion 93-15
… purposes, may take into account a library's private source funds and, therefore, may request from the library information concerning such funds. March 18, 1993 Michael J. Moran, Supervisor Town of …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Capital Planning and Maintenance
… capital plans as required, the plans are incomplete and do not identify all of the Authority’s needs – in particular, …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOpinion 91-57
… opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library … sponsor) EDUCATION LAW, §259(1): Library fund moneys of a village public library held in the custody of the village … be levied and collected annually with general taxes of the municipality or school district which established the …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village … overbillings totaling $7,620 during the period examined. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsSocial Adult Day Services
… State agencies, particularly the New York State Office for the Aging (NYSOFA) and the Department of Health (DOH), … assistance. NYSOFA currently has oversight responsibility for 17 SADS programs that it directly funds through … (AAAs). NYSOFA’s regulations establish minimum standards for program eligibility, service plans, staffing, training, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… New York State Comptroller and New York State Police. This case is being handled by the Office's White Plains Division. …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Opinion 2004-8
… in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, … HOME RULE LAW §10: A village may not establish a reserve fund for direct cash reimbursements by the village for health …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8DiNapoli: NYC Financial Plan Improved From June
… New York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4 billion (adjusted … both of which will provide additional revenue upside in FY 2023. Some items not reflected in the city’s projected budget … estimated $1.7 billion in FY 2023 (including retroactive pay) and grow to $4.6 billion in FY 2026, with recurring …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, growing … in New York, while providing strong investment returns.” “I applaud New York State Comptroller DiNapoli for producing …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… fiscal years ended June 30, 2014, NYL, using taxpayer funds, paid $13.8 million in fees to YAI for such services. … and the recovery of more than $5 million in stolen public funds. For access to state and local government spending and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… 2025 growing to $12.3 billion in FY 2027. These gaps also do not include the potential fiscal impact of a new package …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… investigation was triggered in part by a whistleblower lawsuit filed under the qui tam provision of the False Claims …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsState Comptroller DiNapoli Releases School District Audits
… either not posted or comprehensive, resulting in a lack of transparency. Officials did not post external audit … non-resident tuition (NRT) rates in the best interest of school district taxpayers. The board approved NRT … maximum allowable rates and actual BOCES costs by a total of $1.29 million, or an average of $430,000 each school year. …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… Comptroller Thomas P. DiNapoli. If authority officials do not take measures to increase revenues, reduce expenses, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardState Comptroller DiNapoli Releases Municipal & School Audits
… the school did not have access to the undeposited funds, and the risk of loss, diversion or theft of school funds was increased. South Jefferson Central School District …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… Greater corporate accountability for workers' rights can create stronger companies and safeguard the New York State …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyVillage of Washingtonville – Budget Review (B25-6-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 … of Local Finance Law (LFL) Section 10.10, to issue debt not to exceed $4.5 million to liquidate the accumulated …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Physical and Financial Conditions at Selected Mitchell-Lama Developments
… Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, … used for intended purposes. Our audit covered the period from January 2019 through February 2024. About the Program … the City’s housing and the strength and diversity of its many neighborhoods. There are both City-supervised and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsLehman College – Controls Over Bank Accounts (Follow-Up)
… were either improper (did not comply with CUNY and/or State and City policies and procedures) and/or were … levy dollars that Lehman should have turned over to the State. As of March 2015, these funds totaled over $1 million. These findings point to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Amani Public …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-audits