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Village of Sherburne – Budgeting (2025M-83)
… must develop realistic budgets for financial stability, public trust and transparency; service continuity; and to … balanced budgeting, where recurring expenditures are met by recurring revenues, builds community confidence, avoids … Board’s adopted budgets included underestimated revenues in the general fund and overestimated appropriations in the …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Opinion 97-10
… -- Installment Purchase Contracts (authority to use for construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: … with title to the structure passing to the fire district for nominal consideration at the end of the term. You ask … and title to the structure would pass to the fire district for nominal consideration at the end of the term. We are …
https://www.osc.ny.gov/legal-opinions/opinion-97-10DiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… very strong and doing the right thing for New York City's public pension funds. His multi-faceted plan to protect the city's public pension funds will do much to ensure the funds operate … very strong and doing the right thing for New York Citys public pension funds …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsDiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… of Health and Mental Hygiene (DOHMH) overbilled the agency by $1 million according to an audit released today by New York State Comptroller Thomas P. DiNapoli. DOHMH’s … vendors. “Inadequate monitoring of financial reporting by contracted providers can result in waste of needed funds …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionXII.7.D Expedite Requests – XII. Expenditures
… two business days after agencies have entered the vouchers in the Statewide Financial System (SFS). In certain limited cases, an agency may request that BSE … create a payment sooner than the standard process allows. In these limited situations, the agency must be able to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… Nigrelli announced that Oswego County adult literacy teacher William Fisher was charged with falsifying his time sheets to steal more than … School District, but has since been suspended. Fisher was charged with three counts of Falsifying Business Records, … Nigrelli announced that Oswego County adult literacy teacher William Fisher was charged with falsifying his time …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDiNapoli: Fiscal Stress Remains Low in Villages
… State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System has identified 22 villages in New York in some level of fiscal stress . DiNapoli’s office … no designation. There are a total of 549 villages in the state. Ten have a Dec. 31 fiscal year end date and are not …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… or contractual obligation financing arrangements, public authorities and certain municipalities have issued … to receive rental or contractual payments from the State in an amount equal to the debt service on the debt issued by the authority or municipality. Use of debt service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Monitoring of Prevailing Wage Compliance on Construction Contracts
… is to finance and construct buildings for a variety of public and not-forprofit entities, including universities, … The Department of Labor (Labor) assists the Authority by enforcing compliance with Article 8, Section 220 of the … that prevailing wage rates were posted, as required. In addition to the aforementioned activities, the Authority …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsPerformance Incentive Program
… Regional Transportation Authority (Authority) provides public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … goals. A series of legal opinions and directives issued by various State oversight agencies provide guidance for …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… During the 2020-21 school year, the Gavras Center served 52 preschool children in the SED preschool cost-based … program costs. According to the RCM and Section 4410(10)(e) of the New York State Education Law, public special …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… sends to Washington D.C., it receives about 91 cents back in federal spending – compared to a national average of … Comptroller Thomas P. DiNapoli. New York ranked 46th in the nation in its balance of payments between the amount it generated in … sends to Washington DC it receives about 91 cents back in federal spending compared to a national average of nearly …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… but spending to support the agency’s operations declined by 10 percent, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The … year (SFY) 2019-20, DEC’s annual capital spending rose by $342.9 million to pay for land acquisition, water …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… district’s bank account. Set up electronic funds transfer (EFT) with the bank to receive payments from the State and …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsDiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… The New York State Common Retirement Fund (Fund) has reached an … Corp. to comprehensively disclose its political spending, New York State Comptroller Thomas P. DiNapoli, trustee of the … Bank of America Corp., Delta Airlines and PepsiCo Inc. New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingCity of Yonkers - Budget Review (B21-6-7)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … the City’s budget: Continues to rely on $46.8 million in nonrecurring revenue, such as fund balance, one-time State …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Opinion 95-21
… sewer districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask … established for the same purpose, subject to public hearing and permissive referendum requirements (Town Law, … a petition ... shall , adopt a resolution calling a public hearing upon: a. The consolidation of two or more special …
https://www.osc.ny.gov/legal-opinions/opinion-95-21DiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… than 8.75 percent. The Fund has gained significant value and led the nation as one of the best managed public pension funds. Her legacy and … to every accomplishment we have enjoyed. Since my first day they have been an inspiration and an extraordinarily …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… totaling $13 billion. A coordinated effort is required by Civil Service, Empire, employer health benefits … information, and notifies Empire of any changes in a member’s status. Many contracts that Empire negotiates … due to delays by Civil Service, HBAs, and members. In one example, Empire paid $186,000 in ineligible claims …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesNoise in New York City Neighborhoods: Assessing Risk in Urban Noise Management, January 2018
Every day, New York City’s eight million residents face a mix of urban noise, which, at best, poses an annoyance and, at worst, impacts quality of life.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-noise-in-nyc-2018.pdf