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Gowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… Thomas P. DiNapoli issued the following statement today on the MTA’s February Financial Plan: “The MTA’s February Financial Plan … bare in 2026, expected to exceed $2 billion according to today’s discussion, remain even if the MTA succeeds in … Thomas P DiNapoli issued the following statement today on the MTAs February Financial Plan …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan … also did not develop a written vehicle and equipment replacement plan and three Board members did not know when … financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… through February 11, 2016. Background The Honeoye Falls-Lima Central School District is located in the Towns of … Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andFishers Island Ferry District – Financial Operations (2016M-156)
… received are not reconciled to collections recorded and duplicate prenumbered receipts are not issued for cash … such as increased management reviews and ensure that duplicate prenumbered receipts are issued for all money …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156NYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… Authority (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole in its 2020-2024 … capital projects due to a lack of funding. It must update its capital project dashboard to identify which … While the MTA acknowledges new funding gaps beginning in 2027, these are likely understated, until the capital funding …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planWest Valley Central School District – Financial Management (2013M-178)
… The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … past four years by more than $3.8 million, which resulted in operating surpluses totaling $1.3 million. Therefore, the majority of the $2.4 million in Board-appropriated unexpended surplus funds was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… report – pdf] Audit Objective Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services … Determine whether the St LawrenceLewis Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Opinion 2001-8
… Law §185[1-a]; Report to the Governor on Legislation for L 1966, ch 907, Department of Audit and Control, June 17, 1966). 1 The town board may determine to dissolve a fire … provisions of Town Law §184[6]; see also 22 Opns St Comp, 1966, p 142; 12 Opns St Comp, 1956, p 166; 7 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8DiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… economy given current developments. To their credit, Mayor de Blasio and the City Council have prudently increased the city’s reserves in recent years.” In January, Mayor de Blasio released his preliminary executive budget for …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksOpinion 92-44
… 614, 375 NYS2d 500, lv den 38 NY2d 1004, 384 NYS2d 441; Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; 1991 Opns … including both salary and fringe benefits (see, e.g., Taylor , supra ; Christian v City of Ontario , 92 Misc 2d 51, …
https://www.osc.ny.gov/legal-opinions/opinion-92-44XI.2.K Authorized Signatures – XI. Procurement and Contract Management
… For example, an individual may be authorized to sign a grant contract but not a construction contract, or to sign vendor responsibility determinations but not contracts. … head wishes to pass the duty to designate authority to sign transactions and/or vendor responsibility …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesComptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… revealed that Cohen, together with former Met Council CEO William Rapfogel and other co-conspirators, stole … that from 1992 to 2013, he conspired with co-defendant William Rapfogel and others to steal from Met Council through … Met Council's former chief financial officer. In 1993, William Rapfogel took over as the head of Met Council, and …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorState Agencies Bulletin No. 2339
… agencies of OSC’s automatic processing of the April 2025 Arbitration Eligible (BU01) and Non-Arbitration Eligible (BU21) Salary Increase for Employees in … payments not processed automatically. Affected Employees: Arbitration eligible employees in Bargaining Unit 01 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2339-april-2025-3-salary-increases-arbitration-eligible-bu01-and-nonState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of LaFayette Central School District … , Waterford-Halfmoon Union Free School District and the West Buffalo Charter School . "In an era of limited resources … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 741
… Pay history is incorrect Background Restricted access for agencies to various PayServ panels necessitates that … corrections to an employee’s PayServ history. The DTA/COR request is the communication tool used by agencies to notify … is responsible for starting up Additional Pay earnings if changes are made to an employee’s history through a DTA/COR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureUnified Court System Bulletin No. UCS-218
… to Section 7 of Chapter 400 of the Laws of 2014. Effective Date(s) The October 2014 and April 2015 Salary Increases … will be paid using the following effective dates and check date: Year Pay Cycle/Pay Period Type Payment Effective Date … 09/25/14 Reason: Z11 (Update of Position Data) Salary Admin Plan: NUC (NYS Unified Court System) Job Data Page The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-218-october-2014-and-april-2015-salary-increases-bargaining-unitsThe Changing Face of Post-Pandemic New York City
… and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy … and it raises longstanding concerns about the cost of living, the growing wealth gap, the need to preserve a strong middle class, and the challenges of serving an aging population, while ensuring that families …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-citySUNY Bulletin No. SU-342.1
… For academic employees or professional employees with a college year obligation, one semester shall be equal to six … intermittently. For employees working on an academic or college year basis, Paid Parental Leave cannot be used to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3421-suny-paid-parental-leave-fullOversight of Horizon and Crossroads Juvenile Centers
… whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile … safety of youth and staff and provide youth with required services. The audit covered the period from October 2018 … the New York City (NYC) Administration for Children’s Services (ACS) is charged with protecting and promoting the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centers