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DiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… is below: New York needs to boost financial education in our schools Young people in New York have a great … financial education into the school curriculum, with some starting lessons as early as kindergarten. Twenty … states, including Utah, Rhode Island, Tennessee, Ohio, and West Virginia, require students take a personal finance …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schoolsState Agencies Bulletin No. 2157
… employee’s taxable gross, and reported on the employee’s Form W-2. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2157-2023-work-related-clothing-allowance-asu-employees-title-racingState Comptroller DiNapoli Releases Municipal Audits
… County) The board did not adopt realistic budgets or effectively manage fund balance. The board also adopted …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… The State Education Department (SED) made progress in ensuring school districts across New York are protecting … for All Students Act.” An audit released by DiNapoli in October 2017 found that despite guidance from SED, many … incidents under DASA. DASA seeks to provide students in New York with a secure environment free from …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actState Agencies Bulletin No. 2264
… Purpose: The purpose of this bulletin is to provide agency … the Administrative Services Unit (ASU) Bargaining Unit 02 who meet the eligibility criteria are affected. Background: … as explained in the 08/27/2024 OER memorandum. Agencies must make the payment to individual employees and submit one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2264-2024-work-related-clothing-allowance-asu-employees-title-racing-0XII.10.D Monitoring Moving Services – XII. Expenditures
… provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office … occurrence. No charges are allowed for traffic delays that do not directly block access to the building. Taking the following steps will help your agency get the services expected at the right price. RECEIVING A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Niagara Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral … 2019–20 school year, Empower served 94 preschool children in the SED preschool cost-based programs. Niagara County pays …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualComplaint Processing (Follow-Up)
… four recommendations included in our initial audit report, Complaint Processing (Report 2020-N-9 ). About the Program The New York City Civilian Complaint Review Board (CCRB) receives, investigates, …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… January 1, 2023 – March 31, 2024 Understanding the Program Payroll is one of the largest components of a fire district’s … for all the time worked. In 2023, the District’s payroll for ALS employees totaled $328,847, which was 64 percent of the District’s total budgeted payroll of $510,000. Audit Summary The Board did not pay ALS …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… events. The Department’s disbursements totaled $174,302 from January 1, 2023 through May 31, 2024. Audit Summary The … and Department resources are adequately safeguarded, The required code of ethics policy to establish reasonably … encourage the Board to prepare a written corrective action plan (CAP) that addresses the recommendations in this report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mDiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… Non-emergency 311 calls have increased dramatically in New York City since the COVID-19 pandemic. To increase … recent years. Calls to 311 climbed to over 3.4 million in 2024, up 7% from 2023, with certain types of complaints …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaintsDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… 68-year-old Rochester woman for allegedly stealing $12,973 in state pension payments sent to her deceased mother. The defendant, Karen Walsh, was arraigned in Monroe County Centralized Arraignment Court on a charge of grand larceny in the third degree before Judge Cook. “Ms. Walsh allegedly …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionIX.2.B Terminology – IX. Federal Grants
… loans, loan guarantees, property, interest subsidies, insurance, direct appropriations and other non-cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminology“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… data show student performance dropped significantly in 2022 from 2019, with New York experiencing even greater … of Educational Progress (NAEP), which is administered by the U.S. Department of Education’s National Center for … Special Education $184.1 Emergency Assistance to Non-Public Schools (ARP) $252.5 ESSER Homeless Children and …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryState Health Department Should Improve Enforcement of Nursing Home Violations
… The state Department of Health (DOH) needs to fix problems and delays with how it is assessing fines to nursing homes after violations are found, according to an … to better protect the health and well-being of nursing home residents across the state,” DiNapoli said. “DOH is not …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsOpinion 2002-17
Concerning a proposed town building construction project governed by General Municipal Law 101
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 92-57
… -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) WATER RENTS -- Interest and Penalties (by … note that the correctional facilities had their own sewer system until recently. Water and sewer service is presently …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Opinion 92-52
… and public authorities) MUNICIPAL COOPERATION -- Municipal Funds (joint investments with public authorities) MUNICIPAL FUNDS -- Deposits and Investments (joint investment with … a cooperative agreement for the joint investment of its funds with the funds of other public authorities and …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 97-11
… by "municipal officers and employees" of such financial information as is determined necessary by the governing body …
https://www.osc.ny.gov/legal-opinions/opinion-97-11