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Opinion 99-11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide framed bond as token of appreciation to retiring … of a personnel management program, may present a framed, cancelled bond issued by the school district to retiring …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Vertus Charter School – Information Technology Asset Management (2025M-9)
… track, inventory and safeguard information technology (IT) assets acquired or in use during the audit period? Audit … laptops and tablets and interactive displays. These assets can make up a significant portion of a school’s IT … the recommendations in this report and forward it to our office within 90 days. For more information on preparing and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Opinion 91-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … library ... upon the written demand of its trustees. Thus, where, as here, library moneys are not paid over to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… shows the challenges faced by the state’s school districts are as varied as the state itself. Regional factors including … a complex set of state rules and local needs to determine how to best educate our children and pay for it,” DiNapoli … to be wealthier and spend more per pupil. The report notes many factors can affect the differences in spending including …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… ensured that the employees who transport clients in NYC drive safely and have valid driver's licenses, according to an audit released today by New York State Comptroller … expired licenses. Of 282 employees reviewed, 50 had their license suspended at least once between April 1, 2015 and …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsState Contract and Payment Actions in February
… In February, the Office of the State Comptroller (OSC) … Employee Health plans. $25.2 million to Beacon Health Options Inc. for benefit services for the Mental Health & … under the Unemployment Insurance, Pandemic Unemployment Assistance, Federal Pandemic Unemployment Compensation and …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryDiNapoli: Property Tax Exemptions Top $450 Billion
… In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … outside of New York City – represents the majority share. STAR accounted for 2.4 million partial exemptions in 2016, … of all exempted value. However, unlike other exemptions, STAR creates no direct additional burden on other local …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionWilliamsville Central School District – Financial Management (2022M-193)
… it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Were not fully … with the public regarding the funding and replenishment of all reserves. Key Recommendations Develop budgets that … balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193DiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… the promise that New York can achieve ongoing balance after decades of structural gaps,”DiNapoli said. “Still, without specific proposals on how spending will be limited to 2 percent in the coming … aid has remained relatively flat or decreased for many schools in recent years; Proposes reforms to preschool …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (Cayuga … district did not realize revenue totaling up to $42,330. Marion Central School District – Procurement (Wayne County) …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Saranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdfDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… today he faked prescriptions to steal $232,000 in a fraud that was uncovered in two audits by State Comptroller … families. The state Medicaid Program provides prescription drug coverage for enrollees. To read the two audit reports, … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… plan, an average of $2 billion per year beginning in FY 2025. “The good news in the financial plan update is that … sector job growth fully returned, the city should remain laser focused on its efforts to stay a place where people …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… and determination,” DiNapoli said. “Thanks to their love, support and teachings, I achieved my dream of a career in public service, culminating in being elected State …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationLife Changes: What If I Leave Public Employment?
… A Message From Comptroller Thomas P. DiNapoli At one time or … It outlines what you need to know as a NYSLRS member if you leave public employment or go on an extended leave of … of the cost after you have left the payroll, you must make payment within 30 days from the date of the statement to …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the period July 1, … school districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a … year totaled approximately $122.9 million. Key Findings Not all assets were recorded on the Fixed Assets list, and …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for the period July 1, 2014 through September 22, 2015. … of the component districts. Capital budget appropriations for leased building space for the 2015-16 fiscal year total …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… because of school shutdowns and the shift to remote learning during the pandemic that likely exacerbated … by New York State Comptroller Thomas P. DiNapoli. “Remote learning disrupted the entire educational system, but the … in New York public schools, or 18% of the state’s total K-12 enrollment, had a disability. During the COVID-19 crisis, …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesState Comptroller DiNapoli Releases School District Audits
… cost of $491,259 were disposed of without proper approval. Pleasantville Union Free School District – Claims Auditing …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Government Debt Levels Off
… and schools and buy equipment,” DiNapoli said. “Too much debt can make it difficult for a community to adjust if … have declined by 12 percent over the same period as the cost of borrowing has decreased. DiNapoli noted that local … . Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-off