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DiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead

… continued strong revenue collections and the reallocation of unneeded reserves, but the city faces significant budget … through 2022. In addition, the city faces the prospects of future risks, which could make balancing the budget more … since World War II. Employment reached a new record of 4.4 million in 2017, 615,000 higher than the prerecession …

https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-ahead

New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual

… (SCIS) preschool special education services to children with disabilities between the ages of three and five years. … program. During the three audited years, NYL shared space with Manhattan Star Academy (MSA), a private school that serves schoolage children with special needs. The New York City Department of Education …

https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manual

DiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight

… operating without the contracts they are required to have with their campuses while overseeing and managing billions in … by SUNY in at least 10 years. "We found numerous problems with SUNY's oversight of its campus foundations. SUNY does … State-operated campuses are authorized to contract with foundations, which are private, not-for-profit …

https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversight

Oversight of Campus Foundations

… assets totaling $2.1 billion. Two foundations, Stony Brook Foundation, Inc. (SBF) and University at Buffalo Foundation, … have not been audited by OUA since at least 2007. SSA does not routinely obtain or review certain available … who return to public employment. Key Recommendations Work with campuses to ensure all foundation contracts are …

https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundations

Town of Lockport – Culvert Pipe Fee Collections (2025M-57)

… collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May … collect record and deposit culvert pipe application fees application fees and culvert pipe installation fees …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57

Oversight of Homeless Shelters (Follow-Up)

… during visits included structural damage, mold, vermin, bug infestations, excessive garbage in rooms, and missing or …

https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-follow

Opinion 2002-7

… 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 … 1975 Opns St Comp No. 75-399, unreported; see also Buffalo and Erie County Public Library , supra ; compare Korn … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …

https://www.osc.ny.gov/legal-opinions/opinion-2002-7

Opinion 88-70

… are neither permitted nor required by statute are improper and without effect, and that municipal moneys may not be expended for such … lease of city real property; Municipal Home Rule Law, §§23 and 24, requiring mandatory or permissive referenda, …

https://www.osc.ny.gov/legal-opinions/opinion-88-70

Village of Manlius – Financial Reports (2025M-89)

… report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to … annual financial reports (AFRs) were filed with the Office of the State Comptroller (OSC)? Audit Period June 1, 2023 – … We extended our audit period to review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September …

https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89

Opinion 94-3

… of town special districts upon petition and, in the case of the establishment or extension of special districts … the street, highway, private road or right-of-way. In the case of an improvement to a private road, the town must … for the improvement (Town Law, §200[8], [10]); and, in the case of action by board motion, a permissive referendum (Town …

https://www.osc.ny.gov/legal-opinions/opinion-94-3

DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District

… A pattern of poor budgeting led the Brentwood Union Free School … budget or hiring new employees, undermines the principles of transparency and accountability. Brentwood officials … For example, the board paid the Eastern Suffolk Board of Cooperative Educational Services (BOCES) approximately …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-district

State Comptroller DiNapoli: $360M Needed to Repair Local Dams

… New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public safety, according to a report issued today by New York State Comptroller Thomas … New York are facing an estimated $360 million price tag to fix locallyowned dams that are considered a high or …

https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-dams

DiNapoli: Probation Departments Failing to Get Restitution Payments to Victims

… not identify the source of funds in their restitution account. In total, the departments had approximately $1.6 … transfer unclaimed money to the undisbursed restitution account when appropriate. Make payments from the undisbursed restitution account to the crime victims whose restitution orders have …

https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victims

Comptroller DiNapoli Releases Municipal Audits

… , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …

https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2

State Comptroller DiNapoli Releases School District Audits

… (NRT) rates for special education students in accordance with regulations. The district’s NRT rates exceeded the New …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1

DiNapoli: 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-act

State Agencies Bulletin No. 1656

… calculation of any overtime earned after the date of appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1656-2017-2018-public-employees-federation-pef-pilot-firearms-training-and

DiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs

… Money in the Dedicated Highway and Bridge Trust Fund continues to be diverted for non-capital purposes, leaving critical highway and bridge projects at increased risk as the state faces fiscal … Money in the Dedicated Highway and Bridge Trust Fund continues to be diverted for noncapital …

https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debt