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Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Tuition Assistance Program, New York Career Institute (NYCI) (2013-T-1) Auditors … established at Capital One Bank and were not on the MTA's list of authorized bank accounts. As of Feb. 29, 2012, these …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… building space, and staff with another proprietary school, Our Children The Leaders of Tomorrow, Inc. (Our Children), that was owned and operated by …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualBaker Victory Services – Compliance With the Reimbursable Cost Manual
… Baker Victory, a not-for-profit organization located in Lackawanna, New York, provides a variety of services to the Erie County community, including preschool … 2014, Baker Victory reported approximately $6.9 million in reimbursable costs on its CFR for the rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… Special Class. For the purposes of this report, these programs are referred to as the SED cost-based programs. According to NYSARC officials, they served 759 … $61.8 million in reimbursable costs for the SED cost-based programs. During the audit scope period, NYSARC also provided …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… nine financial indicators and creates a fiscal condition score. Indicators include fund balance, cash-on-hand and … Each municipality receives a separate environmental score. When examining the scoring results, DiNapoli noted 14 … 25 towns. The fiscally stressed governments identified today join the previously announced 115 municipalities and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesState Comptroller DiNapoli Releases Audits
… – Controls Over Capital Improvements at City-Owned Homeless Shelters (2022-F-28) Within the New York City Department of Social Services, the Department of Homeless Services (DHS) is responsible for providing transitional housing and services for the City’s homeless and for fiscal oversight of homeless shelters. Over …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
The Metropolitan Transportation Authoritys MTA proposal to reduce budget gaps through 2028 by an average of $915 million annually by paying down debt raises questions on how it will find additional savings and revenue to fund operations when federal aid runs out according to a report
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropState Agencies Bulletin No. 1505
… not processed automatically. Affected Employees Employees in the following bargaining units with an increment code of … effective October 2016 as a one-time, lump sum payment in the amount of $1,250 or $2,500. A side letter to the … April 1, 2016 and before shall continue to receive them, in the event no successor Agreement is in place. Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1505-october-2016-civil-service-employees-association-csea-longevity-lumpOpinion 88-74
… (contributions to private organizations -- veterans memorial committee) ARTS AND CULTURAL AFFAIRS LAW, §57.07; … requirements, contribute public funds to a veterans memorial committee for the purpose of erecting a memorial monument. You advise that a Vietnam Veterans …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 99-12
… (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend) WATER DISTRICTS -- … (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Unified Court System Bulletin No. UCS-339
… Chapter 1 of the Laws of 2023, which implemented the 2021-2026 Agreement between the Unified Court System of the State … Longevity Lump Sum payment in April 2024. Note: The 2021-2026 CSEA agreement phases out the Judicial Longevity Payment … payment will be ended for all employees after March 31, 2026. Effective Dates: The April 2024 Longevity Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentOpinion 89-39
… CONFLICT OF INTEREST -- Insurance Transactions (town board member as employee of insurance agency) -- Exceptions (remuneration and duties exception); … 801, 802[1][b], [1][h]: A newly-elected town board member who is also an employee of the insurance agency with …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 98-3
… on the particular circumstances. It may be advisable for the supervisor to recuse himself or herself and abstain … which specifically relate to the town comptroller and for the town comptroller's audit function in connection with … give rise to a contract within the meaning of article 18 (26 Opns St Comp, 1970, p 126; see also Bookout v Levitt , …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Understanding the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer … are collected by Town employees and remitted to the Clerk for deposit, including fees for building permits, youth programs and golf course charges. …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… New York State Legislature enacted changes in the Public Authorities Law requiring the Metropolitan Transportation … – Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up) (2024-F-28) To serve the needs of the … agreed with the findings and recommendations and, in several instances, indicated they were planning actions to …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… no room for a recession or substantial slowdown in Wall Street profitability. Recent geopolitical events serve as a … as inputs to the economy and factors driving Wall Street revenues are subject to continued volatility. The … including $980 million held in the Rainy-Day Fund in FY 2026, and $229 million from the Retiree Health Benefits Trust …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsOpinion 2006-11
… CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions … has an interest in town purchases from an auto parts store solely because the board member is an employee of the store, the interest would not be prohibited if the board …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Other Bulletin No. 15
To provide new earnings codes and procedures for processing the 20122013 SCF CSEA Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityOpinion 90-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND … Whether the allocation of county sales tax revenue required by Tax Law 1262d should …
https://www.osc.ny.gov/legal-opinions/opinion-90-3