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Opinion 97-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's … may be expended to provide a death benefit to a member of the Volunteer and Exempt Firemens Benevolent Association …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the … Industrial Development Agencys CCIDAs progress as of November 2024 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… for Pharmacy Services Covered by Managed Care (Report 2014-S-5 ). Background Our initial audit report, which was … Payments for Pharmacy Services Covered by Managed Care (2014-S-5) …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followFarmingdale Union Free School District – Financial Condition (2016M-235)
… is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates … they underestimated revenues by a total of $9.8 million and overestimated appropriations by a total of $26.6 million … fund balance and use the excess funds in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… corrective action. Appendix C includes our comments on issues raised in the District’s response letter. We … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix … action. Pursuant to Section 181-b of New York State Town Law, a written corrective action plan (CAP) that addresses …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Lyncourt Union Free School District – Financial Condition (2016M-62)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.9 million. Key Findings The Board adopted budgets for the three-year period that appropriated a total of $810,000 in fund … fund balance was used. As a result, the District’s year-end unrestricted fund balance as a percentage of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Elmira City School District – Capital Projects (2025M-21)
… (District) officials properly procure contracts related to the 2020 Capital and Energy Performance Improvements … We extended the audit period through October 31, 2024 to review approval, expenditure and financing documentation. … requests for proposals (RFP) or written and verbal quotes to ensure purchases are made in the most prudent and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21State Agencies Bulletin No. 2131
… the agency must insert a row on the Additional Pay page at the Effective Date level of Earnings Code PFR and enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2131-2022-2023-public-employees-federation-pef-firearms-training-and-safetyDiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… According to the ADA, PANYNJ was required to identify key stations in its Port Authority Trans-Hudson (PATH) system and make those stations accessible and usable by people with disabilities by … and obstacles. DiNapoli’s auditors found four of 13 PATH stations (Christopher Street, 9th Street, 14th Street, and …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0West Irondequoit Central School District – Emergency Drills (2025M-85)
… section. Audit Summary District officials did not conduct all required drills or conduct all drills within the required time frames and officials could not support that they met all drill requirements. Officials also did not conduct all … District officials did not conduct all required drills or conduct all drills within the required …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Opinion 89-58
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment … authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 90-19
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating internal affairs of … Concerning the relationship between a village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Liberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Manual). The audit covered expenses reported on LRI’s CFRs for the 2 fiscal years ended June 30, 2021. About the Program LRI is a not-for-profit special education provider located in Rochester … to the previous owner for a non-compete agreement, gifts, and food for staff. $1,322 in salaries and fringe …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… the New York City Police Department is monitoring video feeds from 1,000 cameras in the subway system. …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsCUNY Bulletin No. CU-607
… Emplid in the EmplID field of the dialog box and select Search. The employee’s General Deduction page appears. Select …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-607-2018-cuny-pre-tax-transit-and-parking-rate-changesNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… June 24, 2021 Edition Growth in Use of Telehealth Services Among Medicaid and Child Health Plus Beneficiaries in New York The COVID-19 pandemic prompted many changes in the ways New Yorkers conducted daily activities, with … The COVID19 pandemic prompted many changes in the ways New Yorkers conducted daily activities with …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021DiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… at a higher rate if at least 30% of the costs for lunch is spent on eligible New York produced and processed … Comptroller Thomas P. DiNapoli. “The 30% New York school lunch program has an excellent goal, to provide healthy, … York enacted an additional state reimbursement for school lunch programs that spend at least 30% of their food costs on …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedCUNY Bulletin No. CU-794
… must be made for each subsequent row that exists on the employee’s Job Data page using the next available sequence … 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 678 CUNY Before Tax Arrears 679 … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-794-cuny-retroactive-rate-increases-plumbers-and-thermostatCUNY Bulletin No. CU-808
… must be made for each subsequent row that exists on the employee’s Job Data page using the next available sequence … 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 678 CUNY Before Tax Arrears 679 … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-808-cuny-retroactive-rate-increases-carpenter-and-supervisor