Search
Opinion 90-22
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water … by the Public Service Commission. If the municipality in its discretion decides to invest these moneys, the … fee. Opn Nos. 81-27 and 79-754 are superseded. We are in receipt of your letter asking whether 1976 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Compliance With Special Education Requirements – Evaluations
… New York City Department of Education evaluated students for special education services within required time frames. … 9, 2018, and includes all students initially referred for evaluations during the school year ended June 30, 2017. … Education (Regulations) stipulate procedural requirements for the referral, evaluation, Individualized Education …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsState Comptroller DiNapoli Releases Municipal & School Audits
… collective bargaining agreements, which may have resulted in the overpayments. Auditors also found that officials did not have adequate policies or written procedures in place to guide how separation payments should be … that officials did not always procure goods and services in accordance with policy, statutory requirements or good …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… have finalized a state budget. Major policy changes in the budget that will be felt across the state include the … tax rates for lower- and middle-income families starting in 2026. Other new funding initiatives include expanding … 2025-2029 capital plan, reflecting a major investment in transportation infrastructure in the New York City …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… the fiscal years ended June 30, 2020 and June 30, 2021. In addition, we reviewed limited aspects of DHS’ claim … services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of the homeless shelters. In July 2013, DHS contracted with Samaritan, a City-based …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… full-day Special Class and full-day Special Class in an Integrated Setting programs. For the purposes of this … provided by these programs are based on fixed fees. In addition, LTC operated several other programs, including … June 30, 2015, LTC served an average of 163 students in its cost-based programs. The New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualCity of Glen Cove – Budget Review (B7-15-17)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2016 fiscal year are … reasonable. Background The City of Glen Cove is located in Nassau County. Our Office completed a review of the City’s … surpluses for the 2015 fiscal year totaling $469,078 in the general fund and $150,449 in the water fund and an …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Opinion 92-14
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when … an action is a factual question which must be resolved, in the first instance, by the county treasurer. The chief fiscal officer is entitled to the fee in CPLR §8010(1) for money paid out of court when a …
https://www.osc.ny.gov/legal-opinions/opinion-92-14CUNY Bulletin No. CU-793
… CUNY employees represented by District Council 37 (DC-37) in Locals 375, 983, 2627, 384 (including EOC titles) and 2054 are affected. Background: In accordance with the September 20, 2023 Memorandum signed … Jr. and the agreement reached between CUNY and DC-37 in the 2017-2021 round of negotiations, CUNY agreed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-793-implementation-city-university-new-york-cuny-5-year-and-10Limitations – Special 20- and 25-Year Plans
… your tier. Earnings above the limit will not be included in your pension calculation. For examples of how the limit is … page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month period in your FAE exceed the average of the previous two years by …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsState Police Bulletin No. SP-88
… Police Benevolent Association of the NYS Troopers, Inc. in BU17 Effective Date(s) Effective 4/7/05, paychecks dated … for Salary Increases and other payments for Officers in BU17. Contract Provisions and Eligibility Contract … Non-Commissioned Officers must be on the payroll full-time in BU17 between 03/27/03 and 04/06/05 with no break in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17DiNapoli: MTA Financial Outlook Improved
… “The MTA has used an unexpected windfall to invest in its capital program and increase services and … position for the future. Because fares have soared in recent years, a time when many riders could least afford … The MTA plans to raise fares and tolls by 4 percent in 2017 and by another 4 percent in 2019, slightly less than …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedState Comptroller DiNapoli Releases Municipal & School Audits
… record fuel deliveries and usage, review fuel records in a timely manner or perform periodic reconciliations. As a … Reports (Tompkins County) Although transactions recorded in the accounting records and reports auditors reviewed were … complete and timely accounting records and reports. In addition, the city controller’s office did not prepare or …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State Should Improve Financial Literacy Efforts
… tools to manage their personal finances can help people be in a better position to weather both good times and bad,” … prevent personal financial crises among all generations. In a 2018 survey, the Financial Industry Regulatory Authority found that in New York: 28% of credit card holders made only the minimum …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… UCP Rochester, a not-for-profit organization located in Rochester, New York, is an SED-approved provider of … who are between the ages of three and five years. In 2013, UCP Rochester provided preschool special education … to about 90 children from 16 school districts located in Monroe and Ontario counties in western New York. UCP …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Slate Hill, serving students from Orange and Ulster … June 30, 2019, FOD reported approximately $2.4 million in reimbursable costs on its CFRs for two rate-based special … 2 fiscal years ended June 30, 2019, we identified $172,121 in ineligible costs reported by FOD on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualCity of Troy – Budget Review (B5-14-23)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23City of Olean – Budget Review (B1-16-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … the City took appropriate action on our recommendations in the budget review letter issued in March 2015. Background The City of Olean, located in …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2City of Long Beach – Budget Review (B17-7-9)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are … or resolve recommendations from our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9State Comptroller DiNapoli Releases State Audits and Examinations
… Programs (Follow-Up) (2017-F-1) An initial audit released in March 2016 found OTDA needed to develop a system to more … program milestones, goal achievement, and wage subsidies. In a follow-up, auditors found OTDA officials have made significant progress in addressing the problems identified in the initial audit. …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations