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Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… District’s financial operations and use of fund balance for the period July 1, 2013 through August 31, 2014. … with approximately 5,200 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $144 … taxpayers. Ensure that budgets presented to voters for approval are transparent and include any intent to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mSaratoga County – Financial Condition (2013M-235)
… aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded primarily by … the operations of Maplewood Manor (the County-run nursing home) have shown negative trends from 2010 through 2012. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235East Meredith Rural Fire District – Financial Activities (2021M-26)
… before payment. Maintain adequate supporting documentation for three disbursements totaling $11,478. Audit the … transactions were appropriate and properly accounted for, without proper controls, there is a risk that disbursements will not be made for proper purposes and money collected will not be …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26State Comptroller DiNapoli Releases Municipal & School Audits
… voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … prenumbered contracts, receipts or another suitable record to demonstrate amounts of collections due to the department. The manager booked rentals, collected and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… Key Recommendations The Director of Finance (Director) should ensure collections are deposited in a timely manner. The Head of School (HOS) should periodically review billing receipt and deposit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
East Aurora Volunteer Fire Department Inc Controls Over Financial Activities 2014M247
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialRequired Reporting
… on AFR Non-Filers AFR Filing Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and … Constitutional Tax Limit Foreign Fire Insurance Indigent Legal Services Fund Tax Data Verification (replaces the …
https://www.osc.ny.gov/local-government/required-reportingDiNapoli: Rural Counties Face Shortage of Health Professionals
… A new report by State Comptroller Thomas P. DiNapoli examined … professional shortages in 16 rural counties in New York state and found alarming shortfalls in primary care, … having no pediatricians or OBGYN doctors at all. The shortage of mental health practitioners in New York’s rural …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… New York State Comptroller Thomas P. DiNapoli released the … “Mayor Adams put forward his first budget proposal as New York City is still rebounding from the pandemic and is facing … year after the city budgeted for its largest ever drop in property tax collections, a remarkable turnaround in …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planHammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63State Audit Shows Need to Improve Response to Noise Complaints in NYC
… of noise complaints related to nightlife establishments in New York City highlights the need for the New York State … Thomas P. DiNapoli. "The number of noise complaints in New York City more than doubled between 2010 and 2015, … auditors found the number of noise complaints called in to the city's 311 system rose from 86,365 in 2010 to …
https://www.osc.ny.gov/press/releases/2017/06/state-audit-shows-need-improve-response-noise-complaints-nycXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… use toll-free telephone numbers to disseminate information and allow the public to contact them at no cost. The Office … procuring toll-free services, an agency should review the terms and conditions of the CTS contract to determine if this contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesDivision of Housing and Community Renewal Bulletin No. DH-18
… Purpose To inform agencies of the eligibility of RRSU (DC 37) employees to receive the … a Supplemental Pay Benefit while on Workers’ Compensation Leave Without Pay, provided the statutory payment received … the normal gross wage is defined as the sum of base annual salary, Location Pay, Geographic Differential, Shift …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved … & Substance Abuse Services $1.9 million with Dulcian Inc. for information technology assistance and updates to the … County. Office of General Services $15.3 million with New York State Industries for the Disabled Inc. for …
https://www.osc.ny.gov/press/releases/2019/10/state-contract-and-payment-actions-septemberOpinion 90-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … ask whether, assuming that the village is authorized to do the work, bonds may be issued to finance the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-4XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… to the state. Contract Prefix Repayment agreement New York State Contract IDs must begin with an “F” prefix and are … on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsState Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 1,644 … on Open Book Major Contracts Approved City University of New York, City College $1.1 million with Northwell Health Inc. for administration of medical student clinical …
https://www.osc.ny.gov/press/releases/2020/04/state-contract-and-payment-actions-marchState Contract and Payment Actions in December
… with Site Solutions Worldwide, $2 million with Comfort Inn Glenmont, and $1.1 million with The Desmond. State … services for the New NY Bridge Project. Unified Court System $4.1 million to The Legal Aid Society for the …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberDiNapoli Releases Municipal Audits
… the information used by the board and district officials to make financial decisions was accurate and complete. Taxpayers had limited access to financial information to help ensure they could make informed decisions related to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsOpinion 2005-3
… (General Municipal Law §2). 3 Therefore, section 72-j does not provide authority for a school district to … to sell “any real estate … and the buildings thereon ..”, does not encompass a sale of property that it is currently … (General Municipal Law §109-b[1][b]). 6 Section 1726 does not apply here for several reasons. Section 1726 applies …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3