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Opinion 2007-4
… Opns St Comp No. 96-4, p 7; 9 Opns St Comp, 1953, p 374; 5 Op St Comp, 1949, p 500; see also 1982 Opns St Comp No. … 18 Opns St Comp, 1962, p 362; cf . General Municipal Law §6- l 2 ). The village budget process also requires moneys in … funds for various stated purposes (General Municipal Law §§6-c through 6-r). None of these provisions, and no other …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… period July 1, 2014 through April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialComptroller DiNapoli Releases Municipal Audits
… Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal … projections in the proposed budget are reasonable, with the exception of issues related to fund balance …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… to planned operating deficits from 2012-13 through 2014-15 and a $2.2 million decline in the general fund balance. … over $5.7 million in its reserve funds through 2014-15, it did not use the reserve funds as appropriated in the … balance was approximately $527,000 at the close of 2014-15, representing a 63 percent decline from 2012-13. …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsState Contract and Payment Actions in January
… Donnelley & Sons Company for manufacturing of inspection stickers. Office of Parks, Recreation and Historic …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januarySchenevus Central School District - Financial Condition (2018M-83)
… addressed the declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total … balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund balance for 2017- … revenues, decreasing staffing costs through attrition and planning to use retirement reserves. The cafeteria fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Allegany-Limestone Central School District - Financial Management (2018M-129)
… the Board and District officials effectively managed fund balance and reserves. Key Findings The Board’s budgeting practices included annually appropriating fund balance that was not used to finance operations and … Reserve funds are generally not being used 1 and the retirement, repair and unemployment reserves are overfunded. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129State Contract and Payment Actions in May
… the Chemical Dependency Services Program, including $136.4 to Samaritan Daytop Village, Inc., $89.6 million to Odyssey … agreement at the Jacob Javits Convention Center. Court of Appeals $1.7 million with the National Conference of … and support services for the Photonics Venture Challenge in Monroe County. $1.8 million to HNTB New York …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-mayState Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school audits have been issued. Dansville Central School District – … Employee Leave Benefits (Livingston County) Officials have not adopted adequate security policies and procedures to … programs for students. For example, the board began sharing the superintendent and business administrator …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… the Federal Bureau of Investigation and the United States Postal Inspection Service for their continued partnership and diligence in … NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations . … Comptroller DiNapoli and Nassau County …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationCity of Lockport -- Budget Review (B18-1-10)
… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and … of the proposed budget we identified errors in general fund appropriations that resulted in a budget shortfall of … agreements (CBAs) have expired and 36 City employees are retirement eligible and due buyouts totaling up to $864,000, …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Contract and Payment Actions in November
… $900,000 to Logic House LTD., and $900,000 to Software People Inc. $1.8 million to HBP Joint Venture for … $43 million to Tappan Zee Constructors, LLC for the New NY Bridge Project. $3 million to HNTB New York Engineering … and Architecture, PC for engineering services for the New NY Bridge Project. Department of Transportation $15 million …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-novemberApproved State Contracts and Payments
… Medical University $6.1 with Upstate University Medical Associates at Syracuse Inc. for pediatric and neurology staffing services. $5.4 million with Upstate University Medical Associates at Syracuse Inc. for family medicine staffing …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsState Police Bulletin No. SP-146
… Purpose To provide the Division of State Police instructions for processing the 2012-2013 Fitness Bonus Payment. Affected Employees Employees of the Division of State Police in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-146-2012-2013-state-police-fitness-bonus-paymentAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up) (2022-F-15)
To determine the extent of implementation of the six recommendations included in our initial audit report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f15.pdfState Comptroller DiNapoli Releases Audits
… General Services – Capital Asset Management (Follow-Up) (2025-F-2) New York State has a significant investment in … review and analyze usage data for charger placement or use outreach efforts to encourage electric vehicle charger … to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… July 1, 2014 through October 31, 2015. Background The Brentwood Union Free School District is located in the Town … Superintendent by choosing the most qualified candidate. … Brentwood Union Free School District Fund Balance and Hiring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesDivision of Housing and Community Renewal Bulletin No. DH-18
… Pay, using the Action/Reason of Leave Without Pay/ WPS (WC 60% Sup). Note : It is essential that agencies report the … to work. The Action/Reason of Return from Leave/RPS (Rein WC 60% Sup) must be used. To assist agencies with reporting … the Reinstatement 4/1/86-6/30/92 Leave of Absence/ WSP (WC Sup) Return from Leave/ RSP (Rein WC Sup) 7/1/92-6/30/05 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersDiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… A Syracuse man who stole nearly $22,000 in pension payments sent to his deceased mother was sentenced today to serve five years’ probation and ordered to …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… We still don’t know the shape of the economic recovery and what it holds for the city’s quality of life, economic … nearly $4 billion in reserves to maintain budget balance at the beginning of Fiscal Year 2021. The city even reasoned … the city a chance to avoid repeating this fate. What happens next, however, will require the same budgetary …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-ahead