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DiNapoli Releases August Cash Report
… volatility in financial markets, the revenue outlook for the remainder of the fiscal year is uncertain.” Tax … lower than projections from the Enacted Budget. Spending for local assistance programs totaled $39.2 billion and was … year, primarily because of payments originally planned for SFY 2015-16 that were made at the end of SFY 2014-15. …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportOpinion 94-3
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (for … The approval of the State Comptroller is not required in connection with a proceeding for the improvement of a road … whether the approval of the State Comptroller is required in connection with a proceeding for the improvement of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-3DiNapoli: 82 School Districts in Fiscal Stress
… years,” said DiNapoli. “A few have remained in stress for the entire period and we’re watching closely to see if … the monitoring system creates an overall fiscal stress score which classifies whether a district is in “significant … in fiscal stress for two years in a row, received a score of 98.3 percent, the highest score ever recorded for a …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressCity of Yonkers – Budget Review (B24-6-6)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … revenue, such as appropriated fund balance, one-time State funding and sale of property, to finance its … assistance, police, real estate transfer tax, city and state mortgage tax, housing and buildings, parking violation …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… said. “The failure to adhere to district policies and best practices, whether it be when putting together the … one of the candidates BOCES recommended as having the best qualifications, the board hired a candidate that BOCES …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtOpinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or sewer system. It has been consistently held in this State that a municipality may not submit a proposition to a … disposal or treatment facilities required by order of the State Departments of Health or Environmental Conservation …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Comptroller DiNapoli Releases Municipal Audits
… The longer collections remain unremitted, the longer they are not available for town operations. The audit determined …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Village of Washingtonville – Budget Review (B25-6-1)
… the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 … budget were reasonable. Background The Village is located in Orange County. Chapter 206 of the Laws of 2023, as … million to liquidate the accumulated (actual) deficits in the general fund, water fund, sewer fund and capital …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1State Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Wawayanda – Financial Operations (2024M-160)
… in the Clerk’s office. 1 Forty-one bank accounts in two different banks as of August 31, 2024 and 53 bank …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160DiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… paid to employees in New York City’s securities industry for 2024 reached $244,700, up 31.5% from last year, according … Thomas P. DiNapoli’s annual estimate. The bonus pool for the city’s securities employees reached a record $47.5 … said. “This financial market strength is good news for New York’s economy and our fiscal position, which relies …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024State Comptroller DiNapoli Releases Municipal & School Audits
… of Yonkers – Budget Review (Westchester County) The city’s 2025-26 adopted budget totals $1.55 billion, which includes … service funding of $809.2 million for the Yonkers Public Schools and $739.8 million for the city. The 2025-26 budget …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsOversight of Homeless Shelters (Follow-Up)
… Objective To assess the extent of implementation, as of February 2025, of the eight recommendations included in our initial audit … To assess the extent of implementation as of February 2025 of the eight recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49DiNapoli: Brooklyn Economy Sets Records
… is a diverse mosaic of some of the smartest people and best-run companies in the world. Its continued success is no … tells us what we already know — that Brooklyn is the best place to live and work. However, it also highlights that …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsXII.6.I Paying a Non-State Employee – XII. Expenditures
… who provided services to the State. Paying non-employee travel Paying expenses for employment interviews Paying … procurements with State employees. Paying Non-Employee Travel Policy References: Non-employee travel is claimed through the Accounts Payable Module. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeXI-A.9 Receiving – XI-A. Purchasing
… to ensure that agencies receive the goods and services they ordered in the proper condition and in accordance with … perform site visits to verify the vendor is working when they claim to be, inspect the quality and quantity of … goods received are in the proper condition and whether they meet the applicable details of the purchasing agreement. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingOpinion 88-36
… the deputy's wrongdoing (see McCollom v Aetna Casualty & Surety Co. , 260 App Div 1, 20 NYS2d 287). Under the same … constitute a breach of the official undertaking, then the surety upon the undertaking becomes liable for the money lost … the surety contract. The sheriff's official undertaking or bond, as noted, protects the county and its taxpayers, but …
https://www.osc.ny.gov/legal-opinions/opinion-88-36DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… of Education DOE is the largest public school system in the nation, serving roughly one million students in more than 1,800 schools (including charter schools) and … centers. The DOE’s budget, which reached $38.4 billion in fiscal year (FY) 2024, accounts for 36% of the city’s …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesDiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… districts at a higher rate if at least 30% of the costs for lunch is spent on eligible New York produced and … 2018, New York enacted an additional state reimbursement for school lunch programs that spend at least 30% of their … The program increases the reimbursement schools receive for lunches from 5.9 cents to 25 cents per meal. Eligible …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improved