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2024 Annual Receipts and Disbursements History of the Oil Spill Fund

https://www.osc.ny.gov/files/about/pdf/oil-spill-disbursements-2024.pdf

Former Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students

… City's largest providers of special education services to pre-schoolers with disabilities, pleaded guilty to stealing $5 million in city and state funding between 2005 … was intended for special needs students between ages three to five. Island Child Development Center (ICDC), a private …

https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intended

State Comptroller DiNapoli Releases Audits

… that HTFC is making program payments to property owners for the correct number of units and that units and … Adjustment and Retraining Notification Act (Follow-Up) (2024-F-22) The Department of Labor (DOL) administers the … the Federal Medicaid Drug Rebate Program (Follow-Up) (2024-F-14) The Medicaid Drug Rebate Program reduces state and …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-audits

New York’s Economy and Finances in the COVID-19 Era

… Budget: Budgeting in a Time of Crisis Subscribe for Latest News and Updates …

https://www.osc.ny.gov/reports/covid-19-september-16-2020

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Cambridge Central School District , East Quogue Union Free School District , Fallsburg Central School District and the Randolph Central School District. “In … his office completed audits of the Cambridge Central School District East Quogue Union Free School District …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits

East Meadow Union Free School – Overtime (2022M-118)

… District (District) officials properly approved, monitored and controlled the Facilities and Operations Department (Department) overtime. Key Findings … District officials did not properly approve, monitor and control overtime worked by Department employees. The …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118

Real Property Tax Cap - Local Governments

… Important Dates for Property Tax Cap Filers [pdf] Guidance Guidelines for Implementation from NYS Department of Taxation and Finance [pdf] Frequently Asked …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governments

Opinion 96-2

… the district a proportionate amount of the tax refunds it is required to make as a result of court ordered assessment … the district a proportionate amount of the tax refunds it is required to make as a result of court ordered assessment … for the creation of a "public library district" which is coterminous with the village. The special act also …

https://www.osc.ny.gov/legal-opinions/opinion-96-2

II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting

… ratios. The government-wide financial statements (i.e. the Statement of Net Position and the Statement of Activities) report information on all of the … the primary government is financially accountable. The Statement of Activities demonstrates the degree to which the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements

State Comptroller DiNapoli Releases School Audits

… been issued. Gorham-Middlesex Central School District – Online Banking Access (Ontario County) District officials did not ensure online banking …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

… As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted fund balance totaled more than $1.3 … million, or 83 percent of 2017 budgeted appropriations. District officials overestimated appropriations by more than … South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

… percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management

York Central School District – Financial Management (2022M-96)

… more than $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have … more real property taxes were levied than was needed to fund operations. Key Recommendations Comply with the … limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and reasonably fund reserve funds. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Sharon Springs Central School District – Fund Balance Management (2022M-100)

… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, and need to improve their budgeting practices … totaling $1.6 million. Allowed recalculated surplus fund balance to exceed the statutory limit by $2.3 million, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100

DiNapoli Releases Analysis of Enacted State Budget

… Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase in spending at a time when new federal actions on funding and policy may … that in the upcoming months New York will see challenges to the recently Enacted State Budget, according to a report …

https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budget

DiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25

… Budget (DOB) in the SFY 2025-26 Executive Budget Financial Plan, according to the March State Cash Report released by … year. PIT collections exceeded Executive Budget Financial Plan projections by $238.8 million. Consumption and use … Budget DOB in the SFY 202526 Executive Budget Financial Plan according to the March State Cash Report released by New …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25

Overview – Special 20- and 25-Year Plans

… right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overview

Opinion 2002-4

… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to … and utilize the services of the town highway department to dredge a navigable channel located within the town …

https://www.osc.ny.gov/legal-opinions/opinion-2002-4