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State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… Budget: “New York City’s proposed budget released today increases anticipated spending to more than $118 … spending to maintain current service levels for students, seniors, parks, sanitation, and healthcare given recent …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetBarker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19County of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… 1, 2014 through October 23, 2015. Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… our audit was to review the District’s financial condition and nonresident tuition for foster students for the period … the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterTown of Keene – Records and Reports (2024M-27)
… and certain revenues and expenditures were not reported in the annual financial report (AFR). Of the 20 journal … were not supported, eight (40 percent) were not recorded in a timely manner and no one independently reviewed and … were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27City of Lockport – Independent Audit Services (2014M-238)
… services because they did not use a request for proposal (RFP) process to solicit written proposals for audit services. … proposals to ensure that all requirements set forth in the RFP process are met. Establish an audit committee to oversee …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238LaFargeville Central School District – Financial Condition (2016M-216)
… District officials appropriated about $1 million of fund balance in each of the past three fiscal years but the … not use any of the appropriated fund balance. The Business Manager has developed a long-term planning model used when preparing the District’s annual budget but the Board has not officially adopted this …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Belleville-Henderson Central School District – Financial Condition (2016M-46)
… The Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson … included appropriated fund balance that was not needed as a funding source because the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Town of Eastchester – Parking Ticket Collections (2012M-246)
… for parking violations. Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal … August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated that parking ticket revenue is not included in the budget as a revenue …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Village of Endicott – Budget Review (B4-14-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7SUNY Bulletin No. SU-161
… indicator to Full Time and change the Part-Time PCT to 1.00. To change the employee’s part-time percentage in … Request using an Action/Reason code of Data Change/CHG PCT ( DTA/CPT ) and change the Part-Time percentage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted exemptions … result, the property owner incorrectly received $15,231 in tax reductions. Agricultural building exemptions that were … property owner may have incorrectly received $80,126 in tax reductions. The Assessor did not have any documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
Assess whether payments to certain City officers and employees for unused leave accruals were authorized and accurately calculated
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Unified Court System Bulletin No. UCS-321
… agencies of OSC’s automatic processing of the April 2023 UCS Increments and Longevity Increments and provide … or Longevity Increment as indicated below: Salary Plan: UCS NUC UCO UCC NYS Bargaining Unit: S9 DR, F8, G9, SA, SD, … as of April 1, 2023. Effective Dates The April 2023 UCS Increments, and Longevity Increments will be paid using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-321-april-2023-state-new-york-unified-court-system-ucs-incrementsDiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… New York State Comptroller Thomas P. DiNapoli, Schenectady County District Attorney Robert M. Carney, and Schenectady County Sheriff Dominic Dagostino announced the … root out fraud. My thanks to District Attorney Carney and Schenectady County Sheriff Dagostino for their partnership in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudOpinion 94-18
… CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to … of fire department) NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1008: By operation of law, the mere existence of fire companies in the village results in a corporation known as the village fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2007-7
… [Edited for Publication] PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reporting “days worked” for elected … -- "Days Worked" (meaning of for purposes of 2 NYCRR 315) RETIREMENT AND SOCIAL SECURITY LAW §§ 34, 334: In reporting … applicable to the New York State and Local Employees’ Retirement System (the “Retirement System”) relative to the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 88-37
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only … seating capacity of ten persons or less, such as a police car (see 11 Opns St Comp, 1955, p 388; 4 Opns St Comp, 1948, …
https://www.osc.ny.gov/legal-opinions/opinion-88-37DiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… that not only are contributions to New York's 529 College Savings Program accounts tax deductible* but now lower fees, … for continuing higher education. New York's 529 College Savings Program is an investment tool designed to help … of the improvements we're making to New York's 529 College Savings Program and give the gift of savings for higher …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefits