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Opinion 93-17
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … amendments to Education Law, §521(2) in connection with employer contributions to the State Teachers' Retirement … also County of Ontario v Faculty Association of Community College of Finger Lakes , 57 AD2d 189, 392 NYS2d 111; 1968 …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 2000-6
Whether foreign fire insurance tax monies received by a village treasurer may be used to fund a length of service award program for volunteer firefighters
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Cortlandville Fire Department – Internal Controls (2014M-3)
… Department’s revenues totaled approximately $135,350 and expenses approximately $236,850 for the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… and fund balance and monitor the highway fund’s operating expenses throughout the year to prevent overspending the …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324DiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… was yesterday ordered to pay $50,000 in restitution and sentenced to serve five years of probation for stealing … to line her own pockets,” DiNapoli said. “Thanks to my partnership with District Attorney Greg Pasqua and the … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… than personal service costs, such as vehicle and food expenses, and $246 in personal service costs for employee …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Statement on New York City Preliminary Budget
… those funds in FY 2024 to prepay a portion of next year’s expenses. “These changes to the FY 2023 budget have allowed …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetEarly Education Center – Compliance With the Reimbursable Cost Manual
… for reimbursement. The ineligible costs included vehicles expenses, food for meetings and advertising. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualV.3.D Accounts – V. Chart of Accounts (COA) Governance
… will be able to access the complete list of Account codes in the SFS. The Account ChartField is five alphanumeric characters in length. Numeric codes are used for all budgetary and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsInternal Controls Over Selected Financial Operations
… and information are properly managed and safeguarded. For two employees – one current and one former – SLA did not reconcile six travel … tickets. The former employee left SLA in July 2019 and had two charges for $230 dating back to March 2018 and July 2018; …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… which comprises nine members. The School’s operating expenses for the fiscal year ended June 30, 2012 were …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeControls Over Cash Advance Accounts
… properly accounted for and used for appropriate business expenses. The audit covers the period April 1, 2011 to …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsFinancial Outlook for the Metropolitan Transportation Authority - September 2010
The Metropolitan Transportation Authority (MTA) has long suffered from a structural imbalance between recurring revenues and expenses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2011.pdfDiNapoli Announces State Contract and Payment Actions for June 2015
… to provide current information about the number and types of contracts and payments made by the state. This builds on … for data imaging and document destruction services. Department of Civil Service $85 million contract amendment … state and local government employees. NYS Department of Corrections and Community Supervision $52.8 million with Erie …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015Auditors Find Safety Hazards at Pre-K Facilities in New York City
… Thomas P. DiNapoli. “New York City is leading the way in providing access to Universal Pre-K programs, but some providers have health and safety hazards in their facilities that need to be fixed immediately,” … environment.” The UPK program was established by the state in 1997 to provide all eligible four-year-olds in the state …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityState Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… to file yearly CFRs outlining the company’s yearly expenses and costs. The audit was prompted by an anonymous … things, employee time and attendance, and payments for expenses The Gingerbread Learning Center claimed on its CFRs. …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandDiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionArchived: Legislative Session 2019–2020
… moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) permitting the repayment of inter-fund advances made for COVID-19 pandemic-related expenses by the end of the next succeeding fiscal year or …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020COVID-19 Pandemic Small Business Recovery Grant Program
… rent or mortgage payments, personal protective equipment expenses, utility bills, costs associated with compliance … businesses ($40 million was allocated for administrative expenses) to 40,842 applicants, with an average grant amount …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programHealth Sciences Charter School – Procurement (2013M-211)
… is governed by a Board of Trustees. The School’s budgeted expenses for the 2012-13 fiscal year were approximately $4.8 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211