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Opinion 94-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BUSINESS IMPROVEMENT DISTRICTS -- Assessments (computation of limit on) -- Establishment (by town within village) REAL … establish a business improvement district the boundaries of which include area within a village located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Management of Selected Special Revenue Funds
… 2013 through December 31, 2015. Background The Department’s stated mission is to protect, improve, and promote the … Funds are raised primarily through the sale of distinctive license plates in support of the specific causes. More … General Fund because of the Department of Motor Vehicle’s (DMV) failure to properly implement a statutory change that …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsLicensing and Monitoring of Proprietary Schools
… reports (e.g., student enrollment, completion, and placement) annually, which the Bureau has deemed to be …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsEnforcement of Article 19-A of the Vehicle and Traffic Law
… Purpose To determine if the Department of Motor Vehicles (Department) takes adequate … motor carriers that must comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces its requirements. Our audit covered the period January 1, 2016 through October 3, 2018. …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawState Agencies Bulletin No. 2354
… Purpose: The purpose of this bulletin is to provide processing instructions to agencies for entering the new Weekend Voluntary Overtime Differential … are affected. Background: Pursuant to the Memorandum of Agreement dated 03/08/2025 between the State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… could not determine whether deposits were generally made in a timely manner. Auditors reviewed 29 deposits totaling … precluded them from determining whether deposits were made in a timely manner. Another 34 entries totaling approximately … have the correct form of payment (cash or check) listed in the collection records and 26 entries totaling …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… State Comptroller DiNapoli Releases Municipal Audits …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $86,937, were not deposited within 10 days as required by village law. The treasurer did not sign 69 of 179 checks … because the board consistently levied the majority of property taxes in the town-wide funds, where additional … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… audits have been issued: George Junior Republic Union Free School District – Website Transparency (Tompkins County) … could not be found. Northport – East Northport Union Free School District – Extra-Classroom Activity Fund (Suffolk … Unemployment reserve balance of about $400,000 is nearly 200 times the average unemployment expenditure. By …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… Signing (Nassau County) The board-adopted procurement policy does not require the solicitation of competition … direct supervisors did not review or approve 244 of 309 timecards (79 percent) and timecards lacked … budgeted appropriations. The board adopted a fund balance policy that allowed for unexpended surplus funds of up to 70 …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-734
… automatic processing of the April 2022 PSC $1,500 General Salary Increase for employees in the Lecturer Title Series, … for the Term of 12/01/2017 – 02/28/2023, a $1,500 general salary increase is authorized effective 04/01/2021. The CUNY … General Salary Increase may be directed to the University Manager of Payroll Systems and Operations at CUNY Central …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalDiNapoli Releases Budget Review for City of Buffalo
… budget shortfalls, and now that money is gone and there’s no extra cushion left to help balance the proposed 2026-27 … projected spending for the 2025-26 fiscal year. A real property tax increase of $46.1 million is included in the proposed …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloTown of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… support, street maintenance and improvement, snow removal and fire protection. Audit Summary The Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Oversight of Language Access Services
… hospitals’ services as well as reasonable accommodation for all patients who require language assistance or who … they encounter difficulties in communicating in English. For instance, hospitals must designate a language assistance … In fiscal year 2024, in response to 2.6 million requests for LAS, H+H provided 35.6 million minutes of interpretation …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesState Comptroller DiNapoli Releases School District Audits
… computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. East … weaknesses were communicated confidentially to officials. In addition, the district had 250 unneeded network user …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… were communicated in a separate, confidential report to NHT officials for their review and comment. State … grantee's subcontractor inappropriately requested specific invoice dates for items totaling $28,664 so the expenses … the contract, when they in fact were not. Manipulating the invoice dates yielded an overstatement of expenses incurred …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsPrivacy and Security of Student Data
… followed all laws and regulations regarding the privacy and security of students’ data. The audit covered the period from March … systems. NYCPS is required to comply with federal privacy laws, including the Family Educational Rights and … followed all laws and regulations regarding the privacy and security of students data The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataOpinion 96-15
… that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment arising from his or … to pay a judgment arising from the conduct of the building inspector or from the town's planning and zoning … that a judgment arises partially from the actions of the building inspector or from the town's planning and zoning …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… be verified when necessary and purchases are generally exempt from New York State sales. 5 Is the claim sufficiently itemized? The claim … copy of the contract that was used. Are there any sales tax charges for exempt expenses? Your local government or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingState Agencies Bulletin No. 2370
… Purpose: The purpose of this bulletin is to provide processing instructions to agencies for entering the new Sign-on Bonus payments for eligible … are affected. Background: Pursuant to the Memorandum of Agreement dated 07/09/2025 between DOCCS and the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2370-new-sign-bonus-eligible-employees-department-corrections-and-community