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DiNapoli Releases Report on Environmental Funding in New York State
… while funding has barely kept pace with inflation and now is projected to decline,”DiNapoli said. “Our natural … major dedicated funds for environmental purposes. DEC is responsible for most of New York’s programs to protect … period examined. Since 2008, funding from state sources is down 15.1 percent. While federal funding has helped fill …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateGeneva City School District - Reserves (2018M-51)
Geneva City School District Reserves 2018M51
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51DiNapoli Releases Fiscal Stress Scores for 17 Cities
… ending between March 31 and July 31. This includes the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … to fiscal stress” or has “no designation.” The city of Yonkers, designated as “susceptible to fiscal stress,” is the only city in the group to receive a stress designation. However, …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… the intent, funding levels and use of such funds. As of June 30, 2013, the District had more than $2 million in a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsDiNapoli: New York Ranks Last in Balance of Payments With Washington
… rather than dollars per capita, New York’s ranking was last among the states. The gap between taxes paid and …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonDiNapoli Announces State Contract and Payment Actions for June 2015
… for all state agencies and certain contracts for state public authorities and audits all state payments. This … contract amendment with ValueOptions Inc. for mental health and substance abuse services for state and local … for outside counsel related to sexual harassment policy development and investigations. $3,000 to Roemer …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and … 2015-16. Appropriated fund balance was not always needed to finance operations because the District had a total of … deposit forms. The Board did not appoint a faculty auditor to reconcile the central treasurer’s records with the ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Background The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedRed Hook Central School District – Financial Management (2016M-105)
… 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in … operates four schools with approximately 1,900 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… (IT) operations for the period July 1, 2013 through June 24, 2015. Background The Spackenkill Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… for the period July 1, 2012 through November 24, 2015 and examine the District’s calculation of separation payments … is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The District, which operates … budget. District officials did not have written policies and procedures governing separation payments and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andVestal Central School District – Financial Condition (2014M-08)
… The purpose of our audit was to assess whether the Board and District officials developed reasonable budgets for the … Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in … District operations. Consider providing District taxpayers with budgetary information that includes prior fiscal years’ …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… 30, 2013. Background The Salem Central School District is located in Washington County and is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… to the correct account code(s). Correction of cash receipt posting errors For transactions involving federal funds, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersUnified Court System Bulletin No. UCS-108
… Information The Senior Officer Series Differential ( SOS ) is included in the calculation of overtime and is pensionable. Deduction Information All general deductions for employees whose status is Terminated, Retired or Deceased will be automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-108-retroactive-senior-officer-series-differential-eligibleOpinion 93-29
… such publication or advertisement, and which contains news, articles of opinion (as editorials), features, … at least weekly for at least one year; (3) contain news, editorials and other matters of current interest; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2000-9
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … An industrial development agency may not determine at the end of a year to provide additional compensation as an … for meeting the criteria. The board then may determine at the end of each year that the executive director has met …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 2000-21
… -- Establishment of (joint fire district when village is within two towns) TOWNS -- Fire Districts and Fire … a joint fire district, all towns within which the village is located must participate in the formation process. This conclusion is further supported by subdivision 4 of Town Law §189-a, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 89-5
… Laws of New York, Book 7B, CPLR, §6501, p 438). The notice is filed with the clerk of any county where the property affected is situated (CPLR, §6511[a]). If the clerk maintains a block index it is indexed against the block. A county clerk who does not …
https://www.osc.ny.gov/legal-opinions/opinion-89-5DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… a strong commitment to housing solutions, climate-smart development, and economic revitalization, stretching every dollar to improve economic and community well-being,” said Ulster County Executive Jen … and Debt From 2013 to 2023, Kingston’s available general fund balance grew substantially. By 2023, it stood at $12.3 …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintaining