Search
DiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… lost partial or full special education services because of school shutdowns and the shift to remote learning during the … DiNapoli said. “An essential part of this year’s school reopening plans should be determining how to … the student’s unique learning needs. During the 2019-20 school year, more than 464,400 students in New York public …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesState Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… and living circumstances. Assistant United States Attorney Winston David Holliday, Jr., of the Columbia office handled …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentWithdrawing Your Contributions and/or Your Membership – State Police Plan
… you made must stay in your account. If you qualify for a retirement benefit and you do not withdraw your membership, you may apply for a retirement benefit when you reach age 55 (age 63 for vested Tier 6 members who are off payroll). It is up to … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipAccounts Payable Advisory No. 38
Reward Programs Information for Travel and Purchase Reward Programs
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsVillage of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required annual audit of the … of a certified public accountant or public accountant to conduct the audit. Issue duplicate receipts where no other …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately … were accurate and complete and did not deposit receipts in a timely manner. We found that 93 percent of receipts reviewed totaling $1.47 million were deposited, on average, 35 days after receipt. The Supervisor has not …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Spencerport Central School District – Employee Benefits (2025M-65)
… – May 16, 2025 Understanding the Audit Area In addition to established wages and salaries, school districts (districts) often provide separation payments to employees for a retirement incentive or all or a portion … calculations and eligibility. Without written procedures to provide guidance and clear expectations, District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Lake Pleasant Central School District - School District Website (S9-19-36)
… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Opinion 2006-5
… other than a town justice, during a term of office only by local law subject to mandatory referendum. Prior …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5DiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… drop in the financial markets; The U.S. economy grew by only 0.7 percent in the fourth quarter of 2015, and job …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksNew York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… Share of Older Adults Keeps Rising January 2022 PDF Version Message from the Comptroller The safe and efficient … axis) 2008 62.6 7.5 12.0 2009 60.0 7.9 13.2 2010 57.7 8.2 14.2 2011 56.5 8.5 15.1 2012 55.4 9.0 16.3 2013 54.0 9.3 … 19.7 2017 50.6 10.3 20.3 2018 48.9 10.1 20.8 2019 46.0 9.7 21.0 2020 42.1 9.2 21.8 2021 31.3 7.6 24.3 Source: New York …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingDiNapoli: Tax Cap Remains Below One Percent in 2017
Property tax levy growth for local governments will be capped at 068 percent for 2017 decreasing slightly from 2016 when it was 073 percent according to State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017School District Website Transparency (2021-MS-1)
Determine whether the 13 school districts examined used their resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/school-district-website-transparency-2021-ms-1.pdfOpinion 98-15
… PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… the State. The Department of Environmental Conservation (DEC), through its Division of Materials Management and its … enforcement and abatement (cleanup) of waste tire sites. DEC has established an enforcement policy to ensure timely … (Fund) for use in administration of provisions of the Act. DEC is authorized to use the Fund to cover costs associated …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followAbout the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and … that our staff closely tracks emerging issues affecting New York’s municipalities and school districts. This ensures … in providing training to all levels of local government in New York State. A 26-year Retired Combat Veteran of the US …
https://www.osc.ny.gov/local-government/academy/about-academyStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… expanding its Family Homelessness and Eviction Prevention Supplement (FHEPS) housing voucher program or its school …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateOpinion 96-9
… 441; see also Aitken v City of Mt. Vernon , 200 AD2d 667, 606 NYS2d 755; 1991 Opns St Comp No. 91-25, p 73; 1984 Opns St Comp No. 84-4, p 4; 1979 Opns St Comp No. 79-266-A, p 48). …
https://www.osc.ny.gov/legal-opinions/opinion-96-9NY State Comptroller Announces Appointment of Emerging Managers Director
… Emerging Manager Program. With more than two decades of Wall Street experience, McClearn has also held various leadership …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorOpinion 90-23
… in the opinion. BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE … The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional debt limitations indebtedness … 8 6 of the State Constitution which provides an exclusion from the debt limitation imposed upon the cities of Buffalo …
https://www.osc.ny.gov/legal-opinions/opinion-90-23