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LaFargeville Central School District – Financial Condition (2016M-216)
… budgets that represent the District’s actual needs, based on current information and historical data. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Jericho Union Free School District – Financial Management (2016M-328)
… 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, … five schools with approximately 3,000 students and is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Allegany County – Court and Trust Funds (2014M-74)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer). Payments made pursuant to court … an estate payment is unknown). Key Findings Although the County Clerk maintains scanned copies of all court orders …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and … operates two schools with approximately 1,190 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … that consider prior years’ financial results and develop a plan to use the surplus fund balance in a manner that benefits taxpayers. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementUnified Court System Bulletin No. UCS-294
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge or Justice serves the entire year at one salary; or The … adjustment in the final paycheck of the year provided the Judge’s or Justice’s statutory salary is not evenly divisible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… the Executive to identify how out-year gaps would be closed as part of the state’s financial plan. DiNapoli … in the latter year; Includes an increase in aid to public schools of $807 million to $21.9 billion on a school year … public campaign finance system modeled after the New York City system. Public financing of state legislative elections …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… issues. These are easily accessible on his transparency website called Open Book New York. …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionWall Street Bonuses and Profits Decline in 2015
… profits for the broker/dealer operations of New York Stock Exchange (NYSE) member firms—the traditional measure of industry … deferred from prior years. The estimate does not include stock options or other forms of deferred compensation for …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015Opinion 89-59
… district "shall be assessed, levied and collected" on an ad valorem basis unless the petition submitted pursuant to … and maintaining a district "shall" be assessed on an ad valorem or benefit basis as the case may be, these … of financing improvement districts, independent of special ad valorem levies or special assessments, which may be used …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 92-27
… employee. You state that a city council member wishes to donate his salary to a charitable organization. To implement … Whether the city may honor a council members request to donate his salary to a charitable organization …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Military Service Credit
… A Message from Comptroller Thomas P. DiNapoli If you are a veteran, or are currently serving in any of the branches of the United States military, you … law on May 31, 2016. It enables eligible NYSLRS members to buy up to three years of active military service toward their …
https://www.osc.ny.gov/retirement/publications/military-service-creditState Agencies Bulletin No. 1099
… must be returned to the employee for completion of a new card. The Amount of Deduction requested on the … Deduction Code 851 SEFA of New York City For employees choosing to contribute to SEFA OF NEW YORK CITY, deduction code 851, a new on-line enrollment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1099-2012-sefa-state-employees-federated-appeal-campaignOpinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … which operates under a charter granted by the State Board of Regents and is open to the public without … St Comp, 1961, p 252; cf. Wells v Town of Salina , 119 NY 280). There is no express or implied authority for a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20DiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… not always possible – we will follow the paper trail, find what was stolen, and do our absolute very best to recover … to entities such as the Dunkirk School District. In March 2025, school district officials observed irregularities in … forensic audit revealed that from April 2022 to January 2025 Woods allegedly stole over $120k in cash payments made …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityNew York’s Economy and Finances in the COVID-19 Era
… Economic Trends New York State Ranks Second Nationally in Jobs Lost While all states have lost employment since the … earlier this year, New York surpasses almost every other in both number and percentage of job losses. From February … August 2020, the Empire State ranks second to Hawaii in percentage of employment decline and second only to …
https://www.osc.ny.gov/reports/covid-19-october-14-2020DiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… are projected to fall next fiscal year for the first time since the Great Recession. “New York City has been the … 2020, New York City reported its first confirmed case of COVID-19 and the caseload grew rapidly in the five boroughs … and the return of tourism. While the number of new COVID-19 cases is currently declining, many epidemiologists …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionComptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… to defraud the city of New York, New York state and the United States by using her not-for-profit corporation, … stole from these government grants to pay the mortgage and utilities on a commercial property she owned, make … all of the program grant funds to pay the mortgage and utilities on a commercial building she owned through a …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executive