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Opinion 89-36
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has a period of probable usefulness of … permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to …
https://www.osc.ny.gov/legal-opinions/opinion-89-36State Comptroller DiNapoli Releases Municipal Audits
… in the town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that six villages were designated in fiscal stress under the … State Comptroller Thomas P DiNapoli today announced that six villages were designated in fiscal stress under the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli: State Should Improve Financial Literacy Efforts
… York state should improve its track record when it comes to promoting financial literacy and providing New Yorkers with access to information and tools to build their financial knowledge and skills, according to … York state should improve its track record when it comes to promoting financial literacy and providing New Yorkers …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… disability living in poverty decreased by 3%. Despite the promise of NYESS to improve competitive employment …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedState Agencies Bulletin No. 2243.2
… Check Reversal (AC230 partial check) Payroll Deduction Vendors (retirement refund checks) Payroll Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportIX.7.E Disaster Assistance – IX. Federal Grants
… The Disaster Assistance Accounting process will be used each time there is a disaster event. This process requires the … The Disaster Assistance Accounting process will be used each time there is a disaster event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… literacy reportedly not having 3 months of emergency funds vs. 58% for those with lower financial literacy. Similarly, … only the minimum balance within the previous 12 months, vs. 46% for those with lower financial literacy. In 2021, New …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… Comptroller Thomas P. DiNapoli and Department of Financial Services Superintendent Adrienne A. Harris today announced … BDD program, administered by the Department of Financial Services (DFS), supports the establishment of bank and credit … York State where there is a demonstrated need for banking services. The Spring Bank Branch, located at 356 Van Brunt …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newEast Ramapo Central School District – Budget Review (B25-5-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … 2023-24 fiscal year operating surplus, we conducted a review of the District’s adopted budget for the current … The purpose of our budget review was to determine whether the significant revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2State Comptroller DiNapoli Releases Audits
… been issued. Empire State Development – COVID-19 Pandemic Small Business Recovery Grant Program (2023-S-10) Empire … Program (Program) designed to support small businesses or for-profit independent arts and cultural organizations … Development’s point-in-time count. New York State Health Insurance Program – UnitedHealthcare Insurance Company of New …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsChild Care Stabilization Grants
… did not maintain support, for various reasons. One provider stated on their expense report that $13,700 was used … serving children by October 31, 2021 or within 60 days of application, whichever is later. One provider had not had … grant amounts. We found stark differences between the licensed capacity information OCFS used to determine grant …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… The State of New York Mortgage Agency (SONYMA) has boosted lending and programs for minority households and economically disadvantaged … more affordable for New Yorkers. It offers low-interest mortgage programs, down payment assistance loans, loans and … The St of NY Mortgage Agency boosted lending and programs for minority …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowCUNY Bulletin No. CU-474
… Purpose To provide instructions for processing payroll deductions for … Code 897 will be changed from “United Way of CUNY” to “CUNY Charitable Campaign” for the 2014 campaign. This … EarthShare until December 20, 2013. Employees wishing to donate to deduction code 897 are encouraged to initiate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-474-2014-cuny-charitable-campaignTown of Lewis – Records and Reports (2025M-17)
… accounting records and providing financial reports to the Town Board (Board). The Supervisor assigned his duties … accounting records and preparing financial reports to an appointed Clerk to the Supervisor (Clerk). The Town’s accounting records … As a result the Board lacked reliable records and reports to effectively manage the Towns financial operations …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Objective To determine if the Department of Health (DOH) improperly paid Medicaid managed care premiums … Individuals enroll in Medicaid through the NY State of Health (NYSOH, the State’s online health insurance marketplace) or through Local Departments of … To determine if the Department of Health improperly paid Medicaid managed care premiums on …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… Wall Street’s profits could top $60 billion in 2025 if current trends continue, according to a report … industry earned $30.4 billion in the first half of 2025, a faster pace than last year, when full year profits … before the global financial crisis. Profits First half 2025 profits increased 30.7% year-over-year driven by …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostDivision of Housing and Community Renewal Bulletin No. DH-18
… Purpose To inform agencies of the eligibility of RRSU (DC 37) employees to receive the … To inform agencies of the eligibility of RRSU DC 37 employees to receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersOpinion 88-55
… department) GENERAL MUNICIPAL LAW, §209-d; NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §§4-412(3)(9), 10-1018: … may be obtained under the provisions of the Not-for-Profit Corporation Law and the Freedom of Information Law. The board … (Village Law, §§10-1000, 10-1002, 10-006; Not-For-Profit Corporation Law, §1402[e][1]; 1987 Opns St Comp No. 87-73, …
https://www.osc.ny.gov/legal-opinions/opinion-88-55State Agencies Bulletin No. 2105
… 12/29/2022 02/09/2023 Eligibility Criteria Employees in one of the titles appearing on the Nursing Titles … for a change to their SDF payment amount. Note: Employees in a Nurse 1 title (grade 14) may be eligible to move to a … qualifications. Therefore, OSC will update all employees in a Nurse 1 title to a Graduate Nurse title (grade 14) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2105-change-shift-differential-payment-amounts-specific-nursing-titles