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Opinion 90-43
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … LAW, §208-f: The special accidental death benefit which is payable under §208-f may be paid to a deceased member's children where the deceased member is …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 2000-21
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … -- Establishment of (joint fire district when village is within two towns) TOWNS -- Fire Districts and Fire … 22-A (§22-2210 et seq.) contain provisions relating to the establishment of joint fire districts in towns and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21DiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… Services (CUCS) made the overpayments possible and raises concerns about potential overpayments to other …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionDundee Central School District - Information Technology (2018M-74)
… our recommendations and indicated they are in the process of taking corrective action. … Dundee Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74DiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… to maximum benefits are being phased in through October 2026, at which point they will equal 50% of the New York … will phase in increases to the minimum benefit through 2026, after which it will be set at 20% of the New York State …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersSelect Financial Management Practices
… Purpose To determine if the Albany Port District Commission’s … within two municipalities. The Commission indicates that it strives to responsibly and effectively manage the publicly … to approximately $6 million. More than half of the revenue is from property rentals, approximately $3.2 million per …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… Former New York State Assemblyman William Scarborough, 69, of … General Eric T. Schneiderman, and Special Agent in Charge Andrew W. Vale of the Federal Bureau of Investigation, Albany …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsDiNapoli Releases Bond Calendar for First Quarter
… York City and their major public authorities during the first quarter of 2024. The planned sales of $4.36 billion … and reoffering purposes. The anticipated sales in the first quarter compare to past planned sales of $9.11 billion … the fourth quarter of 2023, and $1.76 billion during first quarter of 2023. The State Comptroller’s Office chairs …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Report Looks at Foreclosure Impact on Local Governments
… budgets when property values decrease, tax bases shrink and crime jumps. “Our communities are paying a big price when … said. “We must continue efforts to help homeowners and implement solutions that support local governments’ … bills, but homes that become safety hazards and require demolition. Communities on Long Island and the Hudson Valley …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsDiNapoli: Tax Cap Set at 2% in 2023
… that operate on a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. … likely drive costs higher than expected or planned, making it harder to adhere to the tax cap as they prepare their … override the tax cap. The 2% cap for the 2023 fiscal year is the fourth time since 2019 that municipalities with a …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023DiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York City and their major public authorities during the third …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterSandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … Chenango County. The Company provides fire protection and emergency services for the Town of Afton. The Company’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialState Agencies Bulletin No. 828
To provide agency procedures to process Longevity Payments and adjustments for overtime payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/828-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalState Agencies Bulletin No. 808
To provide agency procedures to process Longevity Payments and adjustments for overtime payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalTown of Laurens – Budgeting Practices (2013M-204)
… to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. … budget estimates. The Board received an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, … related to flood revenues. The Board budgeted $6.2 million in expenditures over the same time period and actually spent …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Former Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… Patterson Fire Department ("PFD"), was sentenced today by U.S. District Judge Nelson S. Roman to 33 months in prison for …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseHancock Central School District – Financial Condition (2013M-187)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the … 30, 2013. Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in … To reduce the unexpended surplus fund balance and bring it closer to the 4 percent limit, District officials made …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Programs for Little Learners – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Programs For … the two fiscal years ended June 30, 2014. Background PFLL is an SED-approved, for-profit special education provider … preschool special education program (Program) that it operated. Key Findings For the three fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by North County Kids, … fiscal year ended June 30, 2013. Background North Country is an SED-approved, for-profit special education provider … rate-based preschool special education programs (Programs) it operated. Key Findings For the two years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manual