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City of Lockport – Budget Review (B22-1-8)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … New York Office of the State Comptroller City of Lockport Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Cost-Saving Ideas: Legal Requirements
… and water improvement districts, including voter approval requirements. Section 6-d details procedures for the … reserve for fire districts, including voter approval requirements. Section 99-g provides an optional, detailed … Sections 101 and 103 provide competitive bidding requirements which must be followed. Section 109-b provides …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsOpinion 91-8
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Powers and Duties … of executing the district's bonds and issuing checks for the payment of principal and interest, and has no other … or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an officer or employee who …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 96-18
… a city. It has been consistently held in this State that a municipality may not submit a question to a referendum, … 916, 456 NYS2d 873, lv den 58 NY2d 604, 459 NYS2d 1027; Citizens For An Orderly Energy Policy v County of Suffolk , …
https://www.osc.ny.gov/legal-opinions/opinion-96-18DiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… The State Education Department (SED) has agreed to improve its … Act was passed by the state Legislature in 2000 to boost school safety and address violence in our public schools,” … extent to which the seventh school, Burgard Vocational High School in Buffalo, underreported because it used an …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … fund appropriations by $7.3 million (9 percent) resulting in combined operating surpluses totaling $6.4 million. …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 330
… Purpose To provide information regarding additional eligibility criteria and procedures Affected Employees … Units 01 and 61 Effective Date Immediately Additional Eligibility Criteria In accordance with GOER memorandums … record. Questions If you have any questions on additional eligibility, contact Seren Hrachian at GOER @ (518) 473-3975. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/330-additional-eligibility-criteria-and-information-regarding-2002Opinion 88-46
… of public officers which involve the exercise of judgment or discretion cannot be delegated to others, unless …
https://www.osc.ny.gov/legal-opinions/opinion-88-46State Comptroller DiNapoli Releases Municipal & School Audits
… (AFRs). The 2024 AFR was also 244 days late as of Oct. 31, 2025. Arkport Joint Fire District – Treasurer’s Records and … or did not record 13 receipts totaling $93,978 and 20 disbursements totaling $24,502, among other issues. The … receipts totaling $26,324 or six disbursements totaling $1,878 since their appointment through June 30, 2025. Because …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… for school aid and other factors. General Fund Closing Balance and Reserves The Financial Plan projects the General Fund will end the year with a $7.2 billion balance, compared to $16.6 billion as of Dec. 31, due, in … earlier in the year. In SFY 2021-22, the General Fund balance is expected to decline to $5.7 billion by the end of …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… Thomas P. DiNapoli today estimated a potential Long Island Rail Road (LIRR) strike could cause up to $50 million … rely on the railroad every day when traveling between Long Island and New York City, and within Long Island for work and other activities, such as shopping and …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyNYS Comptroller DiNapoli Supports Warren & Rosen Legislation to End Secrecy in Workplace Harassment Settlements
… "I strongly support Sen. Warren and Rep. Rosen's Sunlight in … in companies from Wynn Resorts to News Corp., we've seen the damage that occurs when companies fail to stop such … I strongly support Sen Warren and Rep Rosens Sunlight in …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-supports-warren-rosen-legislation-end-secrecy-workplace-harassmentDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… services can help to delay or prevent the need for nursing home care and other more costly advanced-care services while … period of April 2011 to March 2015 and conducted on-site visits of 14 locations. Auditors found OFA generally fulfills … to improve its efforts, including more frequent on-site visits. Auditors also noted that program regulations, which …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… $11,183. Only three states – New Jersey, North Dakota and Connecticut – experienced a more negative balance of payments … York ranked third among the states in this category, with Connecticut first at $9,515. In 2016, the federal government …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backDiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… Saeed inflated Medicaid bills by falsely claiming that group rides were separate, individual rides in order to … receive mileage payments for each individual in the group. "Muhammad Adnan Saeed defrauded the Medicaid program … of people, and my office will continue to partner with law enforcement to root out fraud. My thanks to District …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudComptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… Thomas P. DiNapoli today announced that $111,180 in unclaimed funds has been returned to Buffalo city residents … residents have claimed their funds, but $88 million in unclaimed funds, tied to persons with Buffalo addresses, … Hall on March 16 announcing that there was $88,208,650 in unclaimed funds owed to the residents of Buffalo. People were …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsDiNapoli: Audits Lead to Millions of Dollars in Medicaid Savings from Drug Rebate Collections
… deserves credit for taking steps to correct the errors and inadequate procedures my auditors found and recoup the money that rightfully belongs to taxpayers." … created the Medicaid Drug Rebate Program to reduce state and federal expenditures for Medicaid prescription costs. …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-audits-lead-millions-dollars-medicaid-savings-drug-rebate-collectionsDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… thousands of dollars that were meant to keep snowmobile trails and the community safe. We have zero tolerance for … New York state and Fulton County to maintain snowmobile trails in the Adirondacks. Daley was the organization’s …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… DiNapoli said today in recognition of 529 College Savings Day to be celebrated on Sunday, May 29. “With the cost of … DiNapoli said today in recognition of 529 College Savings Day to be celebrated on Sunday May 29 …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryDiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… New York collected $1491 billion in revenue in fiscal year 201415 an increase of …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15