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Opinion 2006-3
… cable television franchise fees are credited) TOWN LAW §64(7); PUBLIC SERVICE LAW §§212, 218: Revenues derived from a … to the town-wide or part-town general fund. Town Law §64(7) authorizes the town board, after a public hearing, to … (see, e.g., Public Service Law §218; 16 NYCRR 894.8[d]), impose fees upon the franchisees (see, e.g., 25 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3DiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksDiNapoli: MTA Faces Growing Risks to Its Capital Funding
… its next capital plan, according to a report released today by State Comptroller Thomas P. DiNapoli. “The MTA’s … its next capital plan according to a report released today by State Comptroller Tho …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… Highway and Bridge Trust Fund continues to be diverted for non-capital purposes, leaving critical highway and bridge … than three-quarters of this money is siphoned off to pay for borrowing and operating costs of state agencies, leaving fewer dollars for improving our infrastructure,”DiNapoli said. “While the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtComptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… by two shell companies TAPPE created, using some of the funds for NYU payments and employee reimbursements, but … position at NYU to steal more than $660,000 in state funds,” New York State Comptroller Thomas P. DiNapoli said. … NYU Director of Finance and Administration by diverting funds that were intended to benefit students for her own …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudPatient Safety Center Activities and Handling of Revenues (Follow-Up) (2023-F-16)
To determine the extent of implementation of the four recommendations included in our initial audit report, Patient Safety Center Activities and Handling of Revenues (Report 2019-S-15).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f16.pdfJohn A. Coleman School - Compliance With the Reimbursable Cost Manual (2012-S-16)
To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s16.pdfOversight of Residential Domestic Violence Programs (2017-S-16) 90-Day Response
To determine whether the Office of Children and Family Services is maintaining adequate oversight of residential programs for victims of domestic violence...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s16-response.pdfDiNapoli Announces State Contract & Payment Actions for July 2014
… financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … moneys associated with revenues from the Seneca Allegany Casino, Seneca Buffalo Creek Casino and the Seneca Niagara … spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Oversight of Study Abroad Programs
… SUNY OGA generally ensured campuses had agreements in place with the foreign institutions they partnered with and … at one campus, and SUNY OGA did not have any procedures in place to follow up with campuses to ensure they were …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsCity of Yonkers – Budget Review (B22-6-5)
… 2022-23 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million … levy limit. The City’s proposed budget also includes the Yonkers Public School District’s (District’s) budget. Our … New York Office of the State Comptroller City of Yonkers Budget Review B2265 …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5SUNY Bulletin No. SU-339
… authorized the creation of a new Tier 6 pension plan. ( Please see Payroll Bulletin No. 1256 ) Effective … Plans and Narrative Descriptions: SUNY and NYSED Benefit Plan Description Time Participating T6SU08 SUNY … provides employee earnings by Dept ID for the calendar year entered. If the query produces …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planSUNY Bulletin No. SU-319
… authorized the creation of a new Tier 6 pension plan. ( Please see Payroll Bulletin No. 1256 ) Effective … Plans and Narrative Descriptions: SUNY and NYSED Benefit Plan Description Time Participating T6SU08 SUNY … provides employees’ earnings by Dept ID for the calendar year entered. If the query produces …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planState Agencies Bulletin No. 1977
… authorized the creation of a new Tier 6 pension plan including a VDC plan. ( See Payroll Bulletin No. 1256 ) Effective April 2013, … provides employees’ earnings by Dept ID for the calendar year entered. If the query returns …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Agencies Bulletin No. 1886
… on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees … authorized the creation of a new Tier 6 pension plan that included a Voluntary Defined Contribution Plan. ( … will provide the employee’s earnings by Department ID for the calendar year entered. If the query results in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1886-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Agencies Bulletin No. 1793
… Purpose The purpose of this bulletin is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees New York State employees who … The purpose of this bulletin is to provide agencies with instructions on how to update a Tier …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcDiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… the bonds on behalf of the State. Co-Managers included Loop Capital Markets, RBC Capital Markets and Seibert … Securities, Inc. acted as Lead Dealer Manager, along with Loop Capital Markets as Co-Dealer Manager, to assist the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersPublic Authorities – 2021 Financial Condition Report
… Public authorities are legally separate public entities that provide services to the public as well as to the State and local governments. New … Created by the government public authorities are legally separate entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesConservation Fund – Sources and Uses of Funds
… Department of Environmental Conservation's (Department) fish, wildlife, and marine resources program (Program), which includes activities such as operating fish hatcheries and game farms and managing fish and wildlife populations. The Fund's primary source of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… review District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 … The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had more than $2 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assets