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Opinion 91-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS - …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Division of Housing and Community Renewal Bulletin No. DH-65
… and Community Renewal of new earnings codes and procedures for processing the first phase of the RRSU Deficit Reduction Plan. Affected Employees Employees in the Rent Regulation Services Unit (RRSU) – BU67 in the … Codes, it may be necessary to submit an adjustment in order to calculate the correct deficit reduction amount. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-65-first-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-66
… Purpose To inform the Division of Housing and Community Renewal of … $8.93 between 12/31/14 and 03/11/15. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-66-second-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-71
… employee within the purview of the Agreement between the State of New York and DC-37. Effective Date(s) The third … provided for in the 2011-2016 Agreement between the State of New York and DC-37. A Time Entry transaction should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-71-third-phase-deficit-reduction-plan-rrsu-employeesTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 year-round … Key Findings The Board appropriated more fund balance in the general fund than was actually available to finance operations in 2013 and 2014. The Board has not developed a multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Brunswick Central School District – Financial Condition (2014M-002)
… The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is governed by an elected … nine-member Board of Education. There are two schools in operation in the District, with approximately 1,200 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Town of Porter – Capital Projects (2013M-352)
… Purpose of Audit The purpose of our audit was to review the Town’s capital projects for … 1, 2012 through October 9, 2013. Background The Town of Porter is located in Niagara County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … $9,719 were not remitted in accordance with New York State Town Law. In addition, the tax collector’s records … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsOakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Chittenango Central School District – Financial Management (2016M-294)
… 2016. Background The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and … operates four schools with approximately 1,920 students, is governed by an elected nine-member Board of Education. … limit. District officials were unable to demonstrate why $4.2 million in fund balance should be restricted in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Copenhagen Central School District – Financial Condition (2016M-142)
… District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and Pinckney in Lewis County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. The Division of Military and Naval Affairs — Internal Controls Over … assets were appropriately managed and safeguarded. In a follow-up audit, auditors found that DMNA has made … Tax and Motor Fuel Excise Tax, as they are required to do by law. The audit uncovered weaknesses in the Department’s …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsOpinion 2000-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … benevolent association is governed by a special act of the State Legislature and is authorized to receive direct payment …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Psychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool – Compliance With the Reimbursable Cost Manual
… necessary, directly related to the special education program, and sufficiently documented pursuant to the State … for the two fiscal years ended June 30, 2014. About the Program Parsons is a New York City-based for-profit … referred to as the SED cost-based programs. Parsons’ SEIT program was discontinued at the end of the 2012-13 fiscal …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City’s financial plan released today by New York State Comptroller Thomas P. DiNapoli. The report notes, … at the long-term picture.” As chief fiscal officer for the state and a member of the Financial Control Board for New …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) … the State’s language access policy requiring translation of vital documents into the 12 most common non-English … or practice to provide annual service and service based on mileage intervals as part of preventive maintenance on …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… State Comptroller Thomas P. DiNapoli, Franklin County District Attorney Elizabeth Crawford and New York State Police Superintendent Steven G. James announced that …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyTown of Athens - Town Clerk/Tax Collector (2018M-41)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) maintained adequate records and … payments totaling $774,127 during the first three weeks of January 2016 but remitted these collections to the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and … The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. Key Recommendations The Director of …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections