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Opinion 88-75
… This opinion represents the views of the Office of the State Comptroller at the time … Services (contract with city attorney's profit corporation law firm) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(b), …
https://www.osc.ny.gov/legal-opinions/opinion-88-75State Comptroller DiNapoli Releases Municipal & School Audits
… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … who received Medicaid-eligible services or file Medicaid-reimbursement claims to recover part of the costs associated …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Identifying Fiscal Cliffs in New York City’s Financial Plan
… updated December 23, 2024 PDF Version Recent updates to New York City’s financial plan include one-time funding for some … million annually beginning in FY 2026. Funding to support administrative overhead for nonprofits and human service …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Motor Vehicles – Language Access Services (2022-S-38) A … authority to enforce its language access policies at office locations operated by County Clerks, despite these …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsFormer Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… by U.S. District Judge Cathy Seibel to 12 months in prison for charges arising out of his embezzlement of more than … the BMFD, after his prosecution by United States Attorney for the Southern District of New York Geoffrey S. Berman. … Bureau of Investigation and the New York State Police for their continued partnership in rooting out fraud." …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000Environment, Energy and Agriculture – 2023 Financial Condition Report
… the State’s environmental needs. Appropriations to the EPF have fluctuated over time and reached a high of $400 million … Act of 2022.” With nearly 68 percent of voters who voted on the ballot question supporting it, the Bond Act became the … and recreation. Water Since SFY 2015-16, Enacted Budgets have included a total of $5.4 billion for clean water …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Agencies Bulletin No. 502
… (SIF), is more than 50% and the statutory payment received from SIF is less than 60% of the employee’s normal gross wages. For additional … Payment will be processed for the number of disability days reported on the SIF file. If the number of days is other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationStreet and Sidewalk Cleanliness (Follow-Up)
… (Report 2019-N-1 ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several data sources to monitor the cleanliness of NYC’s streets and sidewalks, including: Scorecard Ratings created by the NYC Mayor’s Office of Operations (Operations); NYC311 service …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followTaconic Hills Central School District – Financial Management (2019M-155)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… based on the prior year’s actual revenue earned and real property taxes to fully finance the total planned …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85NYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… New York State Common Retirement Fund (the Fund), and the Church of England's investment fund (Church Commissioners) have filed a shareholder resolution … Edward Mason, Head of Responsible Investment for the Church Commissioners, said: "We want to see ExxonMobil …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsComptroller DiNapoli Releases Municipal Audits
… or provide oversight of disbursements related to the district’s line of credit, payroll or petty cash. Additionally, no district official reviewed the processed payroll reports …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Ulster County – Financial Condition (2014M-27)
… Closely monitor the level of unexpended surplus funds in the general fund and ensure that budgets are structurally …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27The Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by The Network for Children’s Speech, Occupational & Physical Therapy, LLC … The audit covered the expenses reported on CTN’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on its CFRs for the two fiscal years ended June 30, 2014. Background CTN …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was subsequently amended in 1906. The Association is governed by a nine-member Board …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxOpinion 95-27
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- State Aid (submission of … attributable to court orders or judgments) EDUCATION LAW, §3604(5): Commencing January 1, 1996, adjustments in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-27State Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved … Approved Office of Court Administration $3.3 million with New York State Industries for the Disabled Inc. for printing and mailing of court appearance …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryMount Sinai Union Free School District – Financial Management (2013M-227)
… financial operations and the use of fund balance for the period July 1, 2011, through June 30, 2013. … Although the Board appropriated unexpended surplus funds each year (exceeding $14 million over a five-year … operations. As a result, the District’s unexpended surplus funds routinely exceeded the amount allowed by statute and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Tuition Assistance Program – Fordham University
… University founded in 1841, operates four campuses in New York State: Rose Hill in the Bronx; Lincoln Center in … Tuition Assistance Program - Metropolitan College of New York (2015-T-7) … Determine whether Fordham University …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityEmerging Manager Definition and Life Cycle
Within a portfolio approach the Fund and program partners seek to diversify exposure by stage of emerging manager life cycle
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycle