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Auditors Find Safety Hazards at Pre-K Facilities in New York City
… location, bleach was accessible to the children in the laundry room. During site visits to the seven contracted …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityComptroller DiNapoli & A.G. Schneiderman Announce Felony Conviction of Upstate Woman for Pension Fraud and Welfare Fraud
… previously filed with the court, Banack's father, Anthony Banack, was a New York State pensioner who retired in 1991. At the time of his retirement, Anthony Banack selected to received his pension as a Pop Up … to his wife, Rosemary Banack, at the time of his death. Anthony Banack died in 2004, and Rosemary Banack ultimately …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-felony-conviction-upstate-woman-pension-fraud-andDiNapoli: External Risks Threaten NYC Budget
… risks, it has record reserves to use if needed and Mayor de Blasio plans to expand the citywide savings program to … Trust, which now has a balance of $4 billion. Mayor de Blasio has indicated that the city will continue to expand … report , or go to: http://osc.state.ny.us/osdc/rpt11-2017.pdf …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetOpinion 89-61
… INSPECTOR -- Compensation (salary in town charged only to area of town outside of villages) VILLAGE JUSTICE -- … town highway superintendent are chargeable to the entire area of the town, including villages. The salary of the town building inspector is chargeable only to the area of the town outside of any incorporated villages. …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 96-7
… ". . . municipal corporations and districts shall have power to enter into, amend, cancel and terminate agreements … §§209, 209-b; Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. … and necessarily implied therefrom (Town Law, §176[21]; 1992 Opns St Comp Nos. 92-4, p 9 and 92-41, supra ; see also …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 99-11
… ... may be destroyed, after prior cancellation, by the burning, pulverizing or shredding of such obligation by the …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 93-28
… subject to section 284 agreement) MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: Consolidated Local Highway … Whether moneys received pursuant to section 10c of the Highway Law are subject to the agreement between the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … fund. However, to the extent that the advance planning is undertaken for purposes of an existing improvement … Whether the cost of the study is charged against the countys general …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 94-24
… If a town board adopts separate resolutions to purchase land for a town hall with current year tax revenues and to … a single board resolution authorizes both the purchase of land and the construction, all to be paid for with the … town board resolution to, among other things, "[p]urchase, lease, construct, alter or remodel a town hall, ... acquire …
https://www.osc.ny.gov/legal-opinions/opinion-94-24DiNapoli Finds Major Problems with Rochester School District Payments
… for contracts with six of them totaling $352,000. As a result, the district may have paid more than it needed to for …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsShareholders to Exxon: It's Time to Address Climate Change
… than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's board of directors … hear directly from major shareholders who want the company to assess and report on how its business model will adjust to …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… received by an agency that do not need to be applied to a customer AR Item, such as miscellaneous receipts. The process … in error. Additional fields on the Payments tab include: Customer ID: A Customer ID is required when depositing receipts from public … received by an agency that do not need to be applied to a customer AR Item such as miscellaneous receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… the future," DiNapoli said. “In addition to the Tappan Zee bridge replacement, many of the Thruway Authority’s aging … areas where the Thruway could increase revenues, such as collecting delinquent tolls and evaluating additional means … to cover certain costs related to replacing the Tappan Zee Bridge and other costs. Still, significant financial concerns …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… is below: It takes big money to run for political office in New York, especially for statewide office. The current … than 20 years with many elements that could serve as a good model for the state. For example, the city’s program … donations on the political process and governmental decision making. Public campaign financing will allow …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openNew York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… Edition Economic Impact Payments in New York Since March 2020, the federal government has enacted six pandemic relief … Relief, and Economic Security (CARES) Act signed in March 2020, the COVID-Related Tax Relief (CRTR) Act signed in December 2020, and the American Rescue Plan (ARP) signed in March …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021June 2002: Advance Refunding Bonds
… of the refunding bonds are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… operated full-day and half-day Special Class programs. In the fiscal year ended June 30, 2018, JCDC also provided … collaboration with an affiliated entity’s Universal Pre-K (UPK) program. This affiliate—Jackson Children Services (JCS), … JCDC’s resources in operating JCS’ Early Intervention and UPK services during the 3 fiscal years ended June 30, 2020. …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualMarketing Service Performance Monitoring
… not to exceed $50 million, as its non-exclusive, full-service advertising, marketing, branding, media, and …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) … that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Audit Period June 1, 2023 – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? … of 2,038, Town officials budgeted a total of $1.1 million for the general fund and highway fund appropriations in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21