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State Comptroller DiNapoli Releases Municipal & School Audits
… of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … reported surplus fund balance ranged from 10 to 15% of the upcoming year’s budget, which was $962,000 to $1.8 million … in payments for 258 chaperoning and sports scorekeeping events due to various discrepancies with game schedules. For …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Contract and Payment Actions in December
… improvements at Marsha P. Johnson East River State Park in Kings County. $1.1 million with Titan Development … County. Major Payments Approved Tax Refunds and Credits $102 million for 579,663 personal income tax refunds. $86.8 … materials. Department of Transportation $5.7 million to Yonkers Contracting Company, Inc. to reconstruct Exit 131 at …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberIX.6.B OSC Draw Procedures – IX. Federal Grants
… contract whereas for non-managed grants the contract is “PENDING”. This status determines whether transactions … bills are approved, a corresponding Accounts Receivable is generated. For more detailed information on billing, see … Modules within SFS to ensure reimbursement funds are drawn against the correct pool of funding in the relevant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresClaim Submitted—What’s Next?
… days—as well as text updates if you provided your mobile number and opted in. If you did not provide your email … Claim You can check the status of your claim online or by phone with the Claim ID referenced in your confirmation …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextOpinion 2003-4
… a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App … the [local government]" ( Seif v City of Long Beach , 286 NY 382 at p 388). 2 Further, it is also well established that … (see, e.g., Seif v City of Long Beach , supra ; 1990 Opns St Comp No. 90-25, p 58). Under the doctrine of ratification, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4State Comptroller DiNapoli Releases Audits
… New York City Department of Environmental Protection (DEP), New York City Department of Buildings (DOB): … improvements in the communication and coordination between DEP and DOB as well as an overhaul of the process used by DOB … noise problems. In a follow-up, auditors determined DEP officials made significant progress in addressing the …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… policies. Therefore, the board lacks important tools to project current and future operating and capital needs and … lack of properly functioning highway equipment contributed to the town being unable to use more than $73,000 of … project funds and three community development funds have negative fund balances that may require a transfer from …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Fiscal Stress Remains Low in Villages
… has identified 22 villages in New York in some level of fiscal stress . DiNapoli’s office evaluated and scored 539 … 15 as “susceptible to fiscal stress.” Last year, a total of 15 villages from this group were listed in fiscal stress. “Although the number of fiscally stressed villages is small, these communities …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesUpstate Transportation Authorities Suffer Revenue Plunge
… about public authorities, visit our Public Authorities web page. Endnotes 1 This report includes data for …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeOpinion 88-68
… that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Planning Boards (authority of individual … INTEREST -- Contracts (whether application for subdivision approval constitutes a contract) -- Disclosure of Interest … or employee has an interest in any contract with his municipality if he receives a direct or indirect pecuniary or …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 89-3
… be under same terms and conditions as the state or county contract) -- Contracts Requiring Bidding (purchase from State contract vendor under terms and conditions varying from State contract) GENERAL MUNICIPAL LAW, §§104, 109-b: The exception …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (2019-S-54) 180-Day Response
To determine if the Department of Environmental Conservation is ensuring applicable entities are complying with the 2013 Sewage Pollution Right to Know Act and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s54-response.pdfFormer Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… DiNapoli, Geoffrey S. Berman, the United States Attorney for the Southern District of New York, William F. Sweeney … a unit of the Port Chester Volunteer Fire Department, for embezzlement of more than $38,000 from Putnam Engine and Hose. Gerardi was arraigned on Monday …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreState Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… Asrow today announced the approval of the Butternut Valley Banking Development District (BDD) as a participant in … administers the program and recently designated Butternut Valley as a BDD. This new BDD covers the towns of Butternuts, … in partnership with a local government. The Butternut Valley Alliance, with the towns of Butternuts, New Lisbon and …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… oversaw localities' efforts to coordinate veterans' health care benefits provided through Medicaid and the U.S. … 31, 2013, New York's Medicaid program reimbursed health care providers $3.47 billion for medical services provided to … veterans enrolled in Medicaid are also entitled to health care benefits through the VA. While it is a veteran's choice …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… stormwater discharge from construction activities. SPDES permit holders have certain reporting responsibilities, depending on the permit type. For example, many are required to submit … Department has established procedures to ensure that SPDES permit requirements are met; however, some SPDES permit …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… fraud." Matthew Eckstein, 48, of Syosset, was arraigned yesterday before Judge Joy Watson on charges of: Two counts … felony) Kevin Brody, 54, of Stroudsburg, PA, was arraigned yesterday before Judge Joy Watson on charges of: Two counts …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationXVI.3.B Fund Accounting – XVI. Financial Reporting
… Process and Document Preparation: New York State has three broad fund categories that are further divided into … enterprise funds and internal service funds. The State has no internal service funds on a GAAP basis. Enterprise … New York State has three broad fund categories that are further divided into …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… highlighted the importance of having broadband internet connections at home, as stay-at-home orders required millions … The disparities also harm communities. Broadband connections are an imperative not only for economic … of life have moved online, reliable high-speed internet connections have grown in importance. Research finds that …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… the near term). Establish a formal investment policy, if you haven’t already, to guide your local government or school …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districts