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New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… city to build reserves and other budgetary cushion, but many of the potential fiscal issues facing the city remain … The city faces substantial fiscal risks in the coming years that will require fiscal discipline and preparation. … revenue enhancement, cost efficiencies and savings, track how its services are delivered amid changing staffing levels …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… year are $107.2 million. Key Findings Over the last five years, the District’s tax levy only had an average change of … appropriated which has gone unused for the last four years. As a result, the District’s general fund’s fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… of Education (DoE) paid All Services tuition and fees according to rates established by SED. These rates were … including: $53,546 in personal service expenses, including compensation paid to the husband of the Executive Director …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… Property tax levy growth for school districts will be capped at 0.12 percent above current levels for the 2016-17 fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … surplus fund balance exceeded the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, … and Tomkins County) The board underestimated revenues by an average of $141,038 and overestimated appropriations by …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed for the … $154,563 in reported costs that did not comply with Manual requirements and recommend such costs be disallowed. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Motor Vehicles (DMV): Motor Vehicle Financial Security and … assessable expenses in all material respects. Department of Transportation (DOT): Collection of Special Hauling and Divisible Load Overweight Permit Fees …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Homer Central School District – Financial Condition (2013M-306)
… Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The … funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… of Ramapo, in Rockland County. The District is governed by the Board of Education which is composed of seven elected … districts. The District circumvented the 4 percent limit by inappropriately encumbering approximately $8.7 million in purchase orders and tax certioraris for 2012 fiscal year. The District had $2.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationHyde Park Central School District – Financial Management Practices (2012M-172)
… 3,800 students and 800 employees. The District is governed by the Board of Education which comprises seven elected … by over $4 million in the 2011-12 budget. The District’s tax certiorari fund was overfunded by $207,000 to $636,000 … District taxpayers. Ensure that moneys deposited in a tax certiorari reserve fund are appropriately used, and do …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mDiNapoli Releases Municipal Audits
… office completed audits of the Town of Amenia , Jericho Water District , Town of Poland and the Town of Porter . “In … were generally operating effectively. However, the town does not maintain records of leave accruals for employees and … for reconciliation purposes. In addition, town officials have not taken measures to provide physical security over the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsAsylum Seeker Spending Report
… to document State and City emergency spending related to people seeking asylum. The information will be updated … through SFY 2026-27 for emergency spending related to people seeking asylum in the United States. Emergency … $1.3 billion for FY 2026, reflecting a reduced number of people in the City's care. Figure 3 – New York City Asylum …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportOpinion 92-2
… -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone) … cost involved in procuring the use of fire hydrants is a charge against the fire district to be paid by fire district … in said zone or zones, which are not to be a general charge against all of the property of the fire district, and …
https://www.osc.ny.gov/legal-opinions/opinion-92-2XI.17 Protest Procedures – XI. Procurement and Contract Management
… of the State Comptroller's (OSC) Contract Award Protest Procedure ("Protest Procedure"), found at Part 24 of Title 2 … Procedure applies to all contract awards subject to the approval of the State Comptroller as required, or provided …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli Examines Faltering LinkNYC Program
… , New York State Comptroller Thomas P. DiNapoli detailed how New York City’s Department of Information Technology and Telecommunications’ (DoITT) failure to hold accountable the developers of the city’s ambitious … is not running 45 days after installation and another $25 if it goes past 75 days. DoITT never sought these damages. In …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programUnified Court System Bulletin No. UCS-286
… CT Background Chapter 164 of the Laws of 2017, as amended by Chapter 288 of the Laws of 2019, implemented the 2017-2021 … Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees … annual salary, but it is considered pensionable earnings. Tax Information The JLP payment is supplemental taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-286-april-2020-state-new-york-unified-court-system-ucs-judicialOpinion 88-30
… the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), … a charge upon all the properties in the district. This is in response to your inquiry concerning the authority of a … must be reasonable and within the limits of necessity, when weighed against constitutional equal protection and due …
https://www.osc.ny.gov/legal-opinions/opinion-88-30State Agencies Bulletin No. 1930
… The purpose of this bulletin is to provide instructions for processing payments related to ERAP activities and to … agencies of new Time Entry Earnings Codes to be used for reporting and tracking these payments. Affected Employees … of the Budget (DOB), agencies must track expenditures for work related to COVID-19, including ERAP activities. To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsSUNY Bulletin No. SU-203
… Adj Also Receives – IC 18 Z92 Adj Also Receives – IC 19 AAS Adj Acting Stipend X89 Adj Acting Stipend – IC 17 Y89 Adj …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-203-2013-2015-deficit-reduction-plan-psnu-employeesState Agencies Bulletin No. 1611
… Purpose To inform agencies of OSC’s automatic processing of the 2017 APSU Clothing … not processed automatically. Affected Employees Employees in the Agency Police Services Unit (APSU) – BU31 who meet the eligibility criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1611-2017-clothing-allowance-certain-apsu-employees-represented-police