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Opinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … pursuant to this judgment are a townwide or a part-town charge. The general rule is that all taxes for town purposes … Whether the damages payable pursuant to this judgment are a townwide …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… disbursement. The Company did not maintain records showing how many people bought tickets or attended all fund-raising events. Key … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its … years 2011-12, 2012-13, and 2013-14. Background Just Kids Early Childhood Learning Center (Just Kids) is a Suffolk … To determine whether the costs reported by Just Kids Early Childhood Learning Center on its CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… has filed annually since 2001, and was co-filed this year with Trillium Asset Management. "This is a momentous occasion … in the 21st Century where LGBT rights are synonymous with civil rights." DiNapoli believes, as the Fund's proposal … sexual orientation and domestic partner benefits to same sex couples. As of this year, 89 percent of Fortune 500 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… a budget for 2013 with revenue estimates that were based on the prior year’s actual revenue earned and real property taxes to fully finance the total planned expenditures. Town … Recommendations Continue to develop budget estimates based on known and actual needs and resources. Monitor actual …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85DiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… a million seniors in the last two decades, an increase of 53%, according to a new report by New York State Comptroller Thomas P. DiNapoli. Much of the growth was led by Asian, Hispanic and Black seniors … on fixed incomes and no one wants to see them priced out of their homes because of a lack of supportive services,” …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… complete preventive maintenance or the required New York State inspections. The 76 sampled vehicles required 345 … 2018 to April 2022, valued at $8 million. We found service tickets for 18 pieces of equipment. Six pieces of equipment did not have any service tickets to show they were maintained. Eighteen pieces of equipment had …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered expenses reported on … personal service costs, which consisted of undocumented vehicle costs, ineligible consulting services costs, … The Arc of Orange County: Compliance With the Reimbursable Cost Manual (2015-S-45) Center for Disability …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualSubway Recovery Tracker
… of closures for station track work. These include 181 Street (1) in 2021, Clark Street (2,3) in 2022 and Beach 25 Street (A), Beach 44 Street (A), Beach 90 Street (A,S), Beach …
https://www.osc.ny.gov/osdc/subway-recovery-trackerComptroller DiNapoli Releases Annual Review of MTA Finances
… still questions regarding the MTA’s plan to balance its 2020 budget and narrow the out-year budget gaps, according to … itself into a more efficient organization, improve service and modernize the system. The right choices and … officer, or other critical staff, or estimated the total cost of implementation. The budget reduction program is …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its Consolidated Fiscal Reports (CFRs) were … two fiscal years ended June 30, 2010. Background The Mill Neck School, located in Mill Neck, New York, provides special …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualOpinion 88-22
… program established under the act and administered by the New York State Department of Environmental Conservation …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Other Bulletin No. 81
… the State University Construction Fund with instructions for processing the April 2025 SCF CSEA LLS payment and … State University Construction Fund and CSEA which provides for payment of the 2025 Longevity Payment in April 2025 as a … 1L. OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-81-april-2025-state-university-construction-fund-scf-civilBlock Institute School – Compliance With the Reimbursable Cost Manual
… other programs, including SED’s School Age Special Class; Adult Day, Clinical, and Residential Services funded by the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualDiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… have to travel outside the community to cash a check, open a savings account, or apply for a loan," DiNapoli said. … York state have been able to deposit $20 million in these banks that will help them serve residents and businesses in … and consumer friendly neighborhood financial services are key to promoting personal savings and encouraging local …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesOther Bulletin No. 87
… Fund with instructions for processing the April 2026 SCF CSEA LLS payment and eligibility changes due to the … Fund’s Board Resolution AD-8 authorizes the 2021-2026 Memorandum of Agreement between the State University … for the April 2026 SCF CSEA LLS payment during 2026-2027: Leave of Absence/Preferred List on 03/31/2026: An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-87-april-2026-state-university-construction-fund-scf-civilOpinion 88-11
… village officials, will result in the best price or the most beneficial terms for the village ( Merritt v Gallagher , …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Opinion 92-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … statutory authority for wage assignments at the request of municipal officers or employees. This section provides in …
https://www.osc.ny.gov/legal-opinions/opinion-92-27DiNapoli: Former Savona Mayor Charged With Defrauding the Village
… Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court today on felony charges of five … his wife as clerk-treasurer under his supervision, in violation of the village employee handbook, and approved … her unsubstantiated claims of off-hours work for $21,000 in extra pay. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageDiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… Department for the Aging’s (DFTA) client wait lists to get critical assistance like home delivered meals, … data to determine how quickly clients are assessed and get services they need. The audit also found one provider … City Department for the Agings DFTA client wait lists to get critical assistance like home delivered meals …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-services