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Opinion 98-16
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) … Fund (timing for return to general fund of excess moneys in fund established to pay tax certiorari claims) EDUCATION …
https://www.osc.ny.gov/legal-opinions/opinion-98-16DiNapoli: Halfway Through the Year, Revenue Hole Persists
… and the official start of next year’s budget process in early November will provide a clearer picture for … budget shortfall.” State tax revenues totaled $8.8 billion in September, $922.3 million higher than the latest … the state Division of the Budget (DOB). Total tax revenues in September were a net $364.1 million higher than those in …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsDiNapoli: State Needs to Improve Compliance with Jonathan's Law
… are properly notified of incidents of abuse and neglect in programs it oversees as required under Jonathan’s Law, … released today by State Comptroller Thomas P. DiNapoli. In July, DiNapoli released an audit of the state Office of … everything it can to protect individuals with disabilities in their care,” DiNapoli said. “Jonathan’s Law was created to …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-lawCommunity Development Block Grant – Federal Funding and New York
… includes CDBG and CDBG-DR revenue totaling $423 million in FY 2025 and $295 million in FY 2026. The drop is largely due to a decline in CDBG-DR funds, which comprise $156 million in FY 2025, but …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… full-day Special Class, and full-day Special Class in an Integrated Setting programs. For purposes of this … for services under these programs are based on fixed fees. In addition, VOA-GNY operated programs authorized by the … an average of 443 preschool special education students in its cost-based programs each year. The New York City …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… County) Tax collections were missing and not deposited in an efficient manner. The clerk also did not identify tax … $64,959 and could not account for approximately $1,000 in cash from tax collections. The board did not perform an … Audit Follow-Up (Delaware County) Auditors issued a report in January 2020 identifying areas of improvement related to …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… eMedNY (2017-S-36) Auditors identified up to $8.7 million in improper payments for costs related to Medicare Part B … plan. Auditors sampled 266 such claims (totaling $220,661 in Medicaid payments) to determine the appropriateness of the … of Health: Improper Medicaid Payments for Recipients in Hospice Care (2017-S-76) Auditors identified about $8 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1Comptroller DiNapoli Releases Municipal Audits
… Town officials did not bill water and sewer charges in accordance with town ordinances. Auditors found the water … and equitable basis for billing property owners. In addition, certain charges stipulated in the water and sewer ordinances did not conform to …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsDiNapoli: External Risks Threaten NYC Budget
… beyond the city's control, including possible changes in federal policy, are creating uncertainty." City officials project a budget surplus of nearly $3.1 billion in the current fiscal year that will be used to balance the … have been slowing and are now expected to be lower in fiscal years 2017 and 2018 than projected before the start …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetJune 2002: Advance Refunding Bonds
… What are a "current refunding" and an "advance refunding"? In a current refunding, the proceeds of the refunding bonds … are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are issued "in advance" of the actual redemption and placed in an escrow …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsState Comptroller DiNapoli Releases Audits
… years ended June 30, 2015, auditors identified $707,677 in ineligible costs that CTN reported for state … reimbursement. The ineligible costs included $668,259 in personal service costs, including $511,672 in overstated personal service costs for special education …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsDiNapoli: MTA Faces Growing Risks to Its Capital Funding
… just delayed projects. If the MTA covers the shortfall in capital funds by using its operating budget to pay for … increasing service.” Capital Program Progress As outlined in prior reports by DiNapoli, numerous parts of the MTA’s system are in poor condition, and the MTA relies on debt to pay for the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingDiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… tens of thousands of additional children across the state in the next two years and grow over time. Mayor Mamdani has … administration. My office has found that existing programs in New York City are fragmented and data on outcomes and cost can be better utilized so expansion efforts are done in a cost-efficient manner and are directed to those most in …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsOther Bulletin No. 14
… CSEA Deficit Reduction Plan Affected Employees Employees in bargaining unit 97 – CSEA Administrative Services Excludes … Automatic Set up of the D1F Additional Pay Record - OSC In Administration Pay Period 20L, OSC will insert a row on … who meet ALL of the following criteria: Employee is in an eligible bargaining unit as defined above on the last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-14-2011-2012-deficit-reduction-plan-state-universityState Agencies Bulletin No. 1145
… APSU Deficit Reduction Plan. Affected Employees Employees in Bargaining Unit 31 – Agency Police Services Unit (APSU). … Automatic Set up of the D4A Additional Pay Record - OSC In Administration Pay Period 26L/1C, OSC will insert a row on … who meet ALL of the following criteria: Employee is in an eligible bargaining unit as defined above on the pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1145-2012-2013-deficit-reduction-plan-employees-agency-police-services-unitOpinion 96-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS … attendance at conferences); (for tuition expenses incurred in completing certain college courses) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-96-17State Agencies Bulletin No. 1179
… Seasonal employees who meet the eligibility criteria in M/C Bargaining Unit 06 Background Chapter 214 of the Laws … Effective Date(s) Payments may be submitted beginning in Pay Period 12, paychecks dated 9/26/12 (Administration) … Adjustment) Effective 4/1/07, seasonal employees in New York City, Nassau, Rockland, Suffolk and Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1179-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive Officers … and Secretary-Treasurer. The Department collected $248,000 in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct operations, Department officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Alexander Central School District – Financial Condition (2015M-227)
… The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in Wyoming County. The District operates two schools with 858 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Albion Central School District – Budgeting (2016M-80)
… 2015. Background The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, Kendall, Murray and Ridgeway in Orleans County and the Town of Elba in Genesee County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80