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Opinion 95-15
… discussed in the opinion. LIBRARIES -- Taxes (authority of school district to charge public library with proportionate … AND ASSESSMENTS -- Refunds and Chargebacks (authority of school district to charge public library with proportionate share of tax refund) SCHOOL DISTRICTS -- Library appropriation (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-95-15DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… manageable under current economic conditions, according to an analysis released today by New York State Comptroller … city deserves credit for prudently increasing its reserves to hedge against an economic setback. While the out-year … appear manageable, the city should continue its efforts to narrow them.” The city projects budget gaps of $1.5 …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthState Comptroller DiNapoli Statement on Enacted State Budget
… as important criminal justice reforms and other programs to help New Yorkers. Still, the budget was late and provided … of the details. The budget does not include needed reforms to the state's procurement practices to better ensure spending accountability and transparency. …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetOpinion 91-31
… is not legally obligated under Public Health Law, §2144 to reimburse a private hospital for expenses incurred in the … of rabies by the State Health Commissioner pursuant to Public Health Law, §2140 and authorization by the local health officer to incur such expenses. You ask whether a town is required by …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… An audit issued today by New York State Comptroller Thomas P. DiNapoli has identified … company that serves as a supportive housing provider for New Yorkers with mental illness. The audit released today … providing supportive housing services through OMH and the New York City Department of Health and Mental Hygiene (DOHMH) …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… 2016-17 state budget includes a $1.4 billion increase in school aid, as well as increases to the minimum wage and … Yorkers, while the boost in education funding will help school districts around the state,” DiNapoli said. “Despite … increase in K-12 education assistance for the coming school year. The 6.1 percent aid increase includes an end to …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andDiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… job of overseeing court-ordered treatment for individuals under Kendra’s Law to ensure that needed services are … the state jointly administer the involuntary treatment under the law. Under Kendra’s Law, through August 2023 local authorities … job of overseeing courtordered treatment for individuals under Kendras Law to ensure that needed services are …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… Wayne County District Attorney Michael Calarco, and the New York State Police today announced that the former court clerk for the Town of Marion, Eileen Steurrys, was sentenced today to serve six months in jail and pay over $59,000 in … Wayne County District Attorney Michael Calarco and the New York State Police today announced that the former …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… Wall Street’s profits were strong in the first half of 2015 at $11.3 billion, the strongest first … may curtail hiring to bolster profits. We’re hopeful that Wall Street’s robust first half will result in a good year. … Wall Streets profits were strong in the first half of 2015 at …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startIII.2 SFS Policies – III. Statewide Financial System (SFS)
… 1 states that “The State Comptroller shall be required: To audit all vouchers before payment and all official accounts; To audit the accrual and collection of all revenues and receipts; and To prescribe such methods of accounting as are necessary for … The State Comptroller shall be required to audit all vouchers before payment and all official …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesII.2 New York State Accounting Policies – II. New York State Financial Accounting
… Article V – The State Comptroller shall be required: (1) to audit all vouchers before payment and all official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe such methods of accounting as are necessary for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesDiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… debt defeasance, which was $1.5 billion higher than the most recent forecast; $918 million in payments were made to … Video Lottery Terminals, $448.8 million higher than the most recent forecast; $513 million in previously collected …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsDiNapoli: Son Left Father’s Body in Morgue to Steal His Pension and Social Security Payments
… and is expected to pay full restitution before Queens County Supreme Court Justice Barry Kron based upon his guilty … already served six months in federal prison related to his arrest. “Mr. Bunn left his deceased father’s body unclaimed at the Nassau County morgue for more than a year so he could steal his …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-son-left-fathers-body-morgue-steal-his-pension-and-social-security-paymentsNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… whether the New York City Department of Transportation (DOT) collects selected revenues from the New York City Bike … by the terms of the agreement. We also determined whether DOT monitors the vendor for compliance with the contract … from July 2019 to October 2024. About the Program In 2013, DOT launched the New York City Bike Share program, which is …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringUnified Court System Bulletin No. UCS-322
… to identify employees who receive a salary reconstruction due to the reintroduction of Longevity Steps for CSEA, … Actions. Note: Adjustments to employee salary histories due to this review will only be effective 03/30/2023 or … to process the salary and/or increment code adjustments due to the reintroduction of the CSEA Longevity Steps. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsNew York’s Economy and Finances in the COVID-19 Era
… lost in March and April, the unprecedented scale of losses due to the COVID-19 pandemic leaves a daunting path ahead for … March 13 of this year – compared to 6 percent nationally. Due to survey limitations, data for more than a third of the … year; and More than $1.9 billion in withheld payments due to local governments, nonprofit organizations and others. …
https://www.osc.ny.gov/reports/covid-19-september-2-2020Facilitated Programs to Assist Small Businesses
… Objective To determine whether the New York City Department of Small Business Services (SBS) provided available services under programs to small businesses to assist them in obtaining funding for … To determine whether the New York City Department of Small Business Services SBS provided available services under …
https://www.osc.ny.gov/state-agencies/audits/2026/04/10/facilitated-programs-assist-small-businessesTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… following municipalities: Bayport Blue Point Union Free School District , Chazy Union Free School District , Cheektowaga-Maryvale Union Free School … York State NYS Department of Healths DOH Lead Testing in School Drinking Water Guidance Manual DOH guidance we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22