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Comptroller DiNapoli Releases School Audits
… the Mount Pleasant Cottage Union Free School District . “In an era of limited resources and increased accountability, … district’s revenues fell short by an average of $740,000 in the general fund and $100,000 in the school lunch fund. Auditors also found that the school …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Real Property Tax Cap - School Districts
… Tax Levy [pdf] Legislation – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsTown of Perth – Supervisor’s Records and Reports (2024M-149)
… report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 … The general fund and the highway fund cash balances as of March 31, 2024 were overstated by a combined total of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149DiNapoli: New York on Stronger Financial Footing
… and determine actual spending growth. Spending of $589.5 million from a settlement with JPMorgan will be paid out of … approximately $115 million transferred from the Mortgage Insurance Fund for housing and homelessness programs and … Tax into the Corporation Franchise Tax and reducing the top corporate tax rate from 7.1 to 6.5 percent; increasing …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingCOVID-19 Relief Program Tracker
… child-care services, subsidies and provider stabilization grants. Funds received to date: $2.5 billion Funds spent to … by the pandemic. The U.S. Department of the Treasury has allocated to New York State $501.6 million for capital … Departments of Health and Agriculture and Markets for the Restaurant Resiliency grant program. $80 million administered …
https://www.osc.ny.gov/reports/covid-relief-program-trackerCity of Yonkers – Budget Review (B19-6-6)
… costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2019-20 fiscal year. The … of its taxing authority and the City’s ability to increase property taxes may be limited in future years if property values do not increase. Key Recommendations Replace …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Refunding Local Debt
… Simplified Procedures for Local Governments Seeking the Comptroller's Approval of … to the State Comptroller at: Jennifer Wade New York State Office of the State Comptroller Division of Legal Services … to be received by the issuer that will not be used to pay principal of or interest on the bonds being refunded or …
https://www.osc.ny.gov/debt/refunding-local-debtOpinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use … (exclusion of nonresidents); (imposition of fees) TOWN LAW, §§198, 202: The cost of construction of park … may not be included as part of the cost of the district. TOWN LAW, §§81, 220: Under certain limited circumstances, a …
https://www.osc.ny.gov/legal-opinions/opinion-88-22City of Yonkers – Budget Review (B18-6-6)
… appropriated all of the $24.1 million projected unassigned fund balance at the end of the 2017-18 year; however, this … to rely on nonrecurring revenue, such as specialized State aid and fund balance, to balance its budget. Revenue … the expectation of receiving $5 million in specialized State aid and amend it as necessary. Develop a plan to …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6XIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… Fund Requirements The distribution of the STIP investment earnings (STIP interest) to … governed by §98-a of the State Finance Law which provides in relevant part that all income received on any moneys … for temporary loans in specific funds listed in Article VII language bills. SFL §98-a further states: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… an appropriation that appears in bill copy where more than one 5 digit fund code would apply. The appropriation may therefore be used for more than one fund within a higher level fund group. Budget Transfer – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitState Police Bulletin No. SP-213
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … of Absence/MTS and Leave of Absence/MLL), and who returns to the payroll by 10/31/2021, may receive the payment upon … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-213-2020-state-police-hazardous-duty-payState Police Bulletin No. SP-212
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … of Absence/MTS and Leave of Absence/MLL), and who returns to the payroll by 10/31/2021, may receive the payment upon … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-212-2020-state-police-expertise-payState Police Bulletin No. SP-223
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … of Absence/MTS, and Leave of Absence/MLL), and who returns to the payroll by 10/31/2022, may receive the payment upon … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-223-2021-state-police-hazardous-duty-payDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by pocketing cash, writing unauthorized … DiNapoli. The former treasurer, Dennis Snow, was charged on July 29 with two counts of third degree grand larceny (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… in Kings County Supreme Court and received a state prison term of one to three years. We recommended that the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followDiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… New York State Comptroller Thomas P. DiNapoli and Onondaga County … to defraud the program following a joint investigation. Jason Cecile, Tina DeCarlo and Nichole Murray were charged … students at their homes. In order to further their scheme, Jason Cecile and Nichole Murray also allegedly added phony …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeAccidental Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the accident, if your employer is covered by the Workers’ Compensation Law or if the accident occurred on or after … on those contributions. You must also apply for Workers’ Compensation benefits if you are eligible. Regardless of … benefit will be reduced by the total amount of Workers’ Compensation benefits that you are eligible to receive. You …
https://www.osc.ny.gov/retirement/publications/1511/accidental-disabilityCUNY Bulletin No. CU-118
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsAccidental Disability – New Career Plan
… the accident, if your employer is covered by the Workers’ Compensation Law or if the accident occurred on or after … based on those contributions. You must apply for Workers’ Compensation benefits if you are eligible. Regardless of … benefit will be reduced by the total amount of Workers’ Compensation benefits that you are eligible to receive. You …
https://www.osc.ny.gov/retirement/publications/1515/accidental-disability