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Niagara Falls City School District – Fuel Accountability (2015M-178)
… The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Naples Central School District – Online Banking (2015M-143)
… period July 1, 2013 through June 16, 2015. Background The Naples Central School District is located in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario County, the … Naples Central School District Online Banking 2015M143 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… whether certain Service Center field employees and an IT vendor were adequately supervised and monitored for the … not provide adequate oversight of Information Technology (IT) and Plant Department field employees and an IT vendor, … of work tickets completed by an IT vendor’s technical support specialists. Key Recommendations Adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerOpinion 90-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 79-754, p 154; 24 Opns St Comp, 1968, p 412; Office of the State Comptroller, Financial Management Guide, Cash …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 95-12
… or invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- Deposits and Investments … to deposit or invest with a State or federally chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, … §§10 and 11 does not include State or federally chartered savings banks. The term "national banking association", as …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… OSC analysis FIGURE 2 – Medicaid Revenue by Department FY 2026 Preliminary Budget (in millions) Department FY 2025 FY 2026 Human Resources Adm $ 249.9 $ 247.2 Dept of Education … it is relying on the approval of the federal Centers for Medicare and Medicaid to approve alternative sources of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… were a dramatic 79.3% increase over the same period last year and buoyed by securities trading, underwriting, and selling. … rates. For the first half of 2024, most revenue lines were up over 2023’s first half, including supervisory fees (up …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearState Comptroller DiNapoli Releases Municipal & School Audits
… to incur $11,430 in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because village officials …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… surplus fund balance exceeded the statutory limit by $1.3 million, or 11.9 percentage points. The board and district … Claims were not submitted for reimbursement for at least 3,083 eligible services totaling $187,932. Had these services … of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 871
… Purpose To explain the extension of Military and Training Leave Benefits and Stipends and OSC’s process for the Military Stipend recalculation effective January 1, 2008 and … the parties listed above and New York State has extended Military Leave Benefits through December 31, 2009 in response …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/871-extension-military-and-training-leave-benefits-and-stipendsLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… The first $50,000 of this benefit is paid in the form of group term life insurance that, under present rules, is …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80DiNapoli Calls for State Procurement Reform
… New York State Comptroller Thomas P. DiNapoli today proposed changes to the state’s procurement practices … New York State Comptroller Thomas P DiNapoli today proposed changes to the states procurement practices in …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformOpinion 94-14
… of leases, or the passage of an inducement resolution or bond resolution, has authorized any assistance prior to the … are the subject of bonds, leases, or inducement or bond resolutions predating the amendment, then the amendment … on advice of counsel, as appropriate. October 25, 1994 James W. Griffin, Executive Director City of Hornell …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 2006-3
… that bear on the issues discussed in the opinion. FEES -- Franchise Fees (fund to which town cable television franchise fees are credited) MUNICIPAL FUNDS -- Accounting (fund to which town cable television franchise fees are credited) REAL PROPERTY -- Franchise (fund …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3New York’s Economy and Finances in the COVID-19 Era
… Selected Economic Trends Job Losses Are Concentrated in Lower-Paid Sectors Six months into the COVID-19 recession, New Yorkers working in lower-paid sectors continue to suffer a disproportionate … share of job losses statewide and especially in New York City. Among the nearly 1.3 million net jobs the …
https://www.osc.ny.gov/reports/covid-19-september-30-2020DiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… exposed patients to unqualified and uncredentialed health care providers, according to three reports released today by … shortfalls, so Medicaid recipients receive the level of care they deserve, and taxpayers’ dollars are spent … Medicaid claim costs totaled $69.8 billion. The Affordable Care Act and federal regulations mandate that state Medicaid …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionDiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… million in savings in 2022, according to a report released today by State Comptroller Thomas P. DiNapoli. Still, some … *Correction: A correction was made to the report and the press release after the MTA released updated complaints data in its …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… and number of New Yorkers living with any mental illness (AMI) has increased in recent years, according to the state … there were more than 3.2 million adult New Yorkers with AMI in 2021-2022. Incidences of any mental illness were … to the National Institute of Mental Health (NIMH), AMI encompasses all recognized mental illnesses and is …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedDiNapoli Announces New $7 Million Investment in Northern Ireland
… Fund (Fund) is investing $7 million (£5 million) in Northern Ireland through the Bank of Ireland Kernel Capital Growth Fund (NI). The fund, managed … Retirement Fund Fund is investing $7 million £5 million in Northern Ireland through the Bank of Ireland Kernel …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandState Agencies Bulletin No. 2368
… information on the use of Deduction code 433, Unemployment Insurance Owed and notify agencies of new deduction code 509, Unemployment Insurance. Affected Employees: Employees who have received an overpayment of unemployment insurance benefits, as determined by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-new