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Comptroller DiNapoli Releases School Audits
… 2015, unrestricted fund balance totaled $3.8 million and was 9 percent of 2015-16 budgeted appropriations, which … is one of BOCES’ component districts, this arrangement was inappropriate because the BOCES claims auditor approved … receipts process for extra-classroom activities’ funds was administered in accordance with district guidelines. …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Homes and Community Renewal: Housing Trust Fund Corporation – … implemented, and two were not implemented. Office of Addiction Services and Supports – Oversight of Contract … (Palladia), under which Palladia would provide drug and alcohol addiction treatment services. A prior audit, issued …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… ensured compensation received by the Clerk-Treasurer was consistent with his individual employment agreements. Key … ensure that compensation received by the Clerk-Treasurer was consistent with his individual employment agreements, … Board ensured compensation received by the ClerkTreasurer was consistent with his individual employment agreements …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79DiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… board chair Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240,000 from the district, State … partner in our efforts to combat fraud crimes in Ulster County.” Denardo pleaded guilty in September to grand larceny … board chair Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240000 from the district …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftState Comptroller DiNapoli Releases Municipal Audits
… vendors for threat information. However, no evidence was found that such information is routinely shared. Town of … tax revenue to its town-wide funds. As a result, $277,744 was improperly allocated to the town-wide general fund … usage. At the time of the audit, the director of probation was under investigation for taking leave from work without …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 2008-6
… by dividing the next subordinate officer's annual salary by an "hourly rate divisor." 1 The collective … provides, in pertinent part, as follows: whenever the base salary or other compensation of the permanent full-time … be increased by at least the same dollar amount of the base salary increase received by such next subordinate police …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… properties with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … as required when the new owner was no longer eligible for the exemptions. Key Recommendations The Assessor should: … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Town of Seneca Falls – Audit Follow Up (2018M-144-F)
… the Town of Seneca Falls (Town) progress, as of July 2022, in implementing our recommendations in the audit report released in September 2019. Background The Town is located in Seneca …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fAddison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… is responsible for the general management and control of financial and educational affairs . Results of Review Based … addison school audit follow up financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… report – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of July 2022, in … related to separation payments, one recommendation was fully implemented, one recommendation was implemented with alternate corrective action, two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mTravel Advisory No. 14
… and/or the agency’s finance office are responsible for responding to the request. XII.7.B Voucher Denials …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesCUNY Bulletin No. CU-775
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) … The modification to the Uniform Allowance Payment schedule is effective immediately. The December 2023 Uniform Allowance … The purpose of this bulletin is to provide agency instructions for processing the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… manufacturing firm, to highlight an investment made by the New York State Common Retirement Fund’s (Fund) In-State … In-State Private Equity Program helps companies thrive in New York while keeping the state pension fund diversified and … the Fund with 18 private equity managers to invest in New York-based companies. The program generates market rate …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundDiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… the receipt of $750 million in unrestricted federal aid, and projects outyear gaps to drop by nearly a third from … good news for the city, thanks to strong market returns and the influx of federal funds,” DiNapoli said. “The city should capitalize on this good fortune and set aside resources to address unexpected challenges and …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… Some individuals on Medicaid receiving treatment for opioid use disorder might have received … but should check for a patient's other opioid use on I-STOP, and in certain instances they are required to do … Some individuals on Medicaid receiving treatment for opioid use disorder might …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… and reports to detect discrepancies. The Department is composed of volunteer members and is governed by its … bylaws and seven-member Board. The Board is responsible for managing the Department’s financial activities. The … officials to disclose any interests that conflict with official duties. The lack of oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mCUNY Bulletin No. CU-345
… whether an individual providing services is an independent contractor or an employee. Payroll Bulletin No. 845 - Agency … if a worker should be treated as an independent contractor or an employee. Effective Date(s) Immediately … Code 16. In order to tax a nonresident alien independent contractor correctly, the individual must be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingOpinion 2001-14
… required to do so by the town's code of ethics (see, e.g., Op Atty Gen [Inf] No. 2000-20; Matter of Kastoff v Department …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Village of Leicester – Financial Management (2025M-7)
… respectively, at the end of the 2023-24 fiscal year, which was sufficient to fund the upcoming fiscal year’s budget … respectively at the end of the 202324 fiscal year which was sufficient to fund th …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7State Agencies Bulletin No. 1165
… Employee Retirement System (ERS) to reduce 5 days worked for BU 21 employees identified as eligible for the Deficit Reduction Plan for the Administration paychecks dated June 20, 2012 and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21