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State Comptroller DiNapoli Releases School Audit
… data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditOpinion 2007-1
… NY 584, 589; 2 Antieau, Municipal Corporation Law, §32.04[1][b]; 1992 Opns St Comp No. 92-33, p 84). Generally, … Karedes v Colella , 187 Misc 2d 656, 722 NYS2d 714 mod in part and affd in part 292 AD2d 138, 740 NYS2d 526 revd on … are unable to use fixed route transportation systems (49 CFR §37.3). To be deemed comparable to fixed route service, a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… Fund (transfer of moneys to capital reserve fund) SEWERS AND SEWER SYSTEMS -- Contracts (for use of excess capacity of … plant for use by town sewer districts) VILLAGES -- Powers and Duties (permissible means of financing expansion of … by the village to serve the needs of the surrounding town and the use of moneys held in reserve funds established …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton … City of Geneva , Town of Malone , Village of Nelliston and Town of Tuscarora . “In today’s fiscal climate, budget … is being spent appropriately and effectively.” Ballston Spa Public Library – Donations and Circulation Desk (Saratoga …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-7
… monies from reserve fund) EDUCATION LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The expenditure of … reserve fund established by a school district public library is subject to referendum …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli: New York City Job Growth Continues to Set Records
… to balance the budget. Still, some sectors have lost jobs in the past year or seen growth slow.” New York City is benefiting from the longest and largest job expansion since the end of … DiNapoli’s report found. The city’s job growth rate from 2009 to 2019 was 24.3 percent, compared to 15.3 percent …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsCollege Readiness (Follow-Up)
… decision about immediate next steps after high school; (3) is able to enter a post-secondary pathway without the need …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followMedicaid Program – Oversight of Health Homes
… periodic audits called redesignation reviews, which are designed to assess administrative management, service … a baseline, it is difficult to determine whether goals are being met or if improvements are needed. For the period from January 2019 through June …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… costs in determining mainstream managed care premium rates. Our audit covered the period January 1, 2011 through … billion in mainstream managed care premiums for nearly 5.2 million Medicaid enrollees. The Department is responsible … identified in the MRT proposal can be achieved given current MCO reporting practices. Assess the costs of the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumAll-Agency Contract Evaluation System
… contractors/consultants in compliance with its All-Agency Contract Evaluation (ACE) review process and taking action … consist of two to five categories depending on the type of contract. For instance, architect and engineering … file to support the rationale for awarding or rejecting a contract, as required by the Procedures. …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemHeat and Hot Water Complaints
… for FY 2019, resulting in some tenants having to live with inadequate services for days before HPD even …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCitywide Payment Services and Standards – Controls Over Payments
… by the City, including real property tax) despite the fact that the FAIRTAX system was replaced in 2018. … 3 days before they were logged into an informal tracking sheet and then held for up to 19 days before they were …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsManagement and Maintenance of Non-Revenue Service Vehicles
… by the SFS Units, but service work, such as reupholstering seats, replacing springs, and repairing brakes, can be …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Comptroller DiNapoli Releases Municipal & School Audits
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. The board also appropriated fund … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the village had over $1.1 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Fiscal Stress Scores
… 20 local governments in New York State ended their fiscal year 2021 designated in some form of fiscal stress , down from 30 a year ago, State Comptroller Thomas P. DiNapoli announced … for municipalities (excluding New York City) twice a year. The scores announced today are for local governments …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresVillage of Whitehall – Records and Reports (2026M-9)
… accurate and timely records and reports? Audit Period June 1, 2024 – August 31, 2025 Understanding the Audit Area A … appropriations for the 2025-26 fiscal year, that runs from June 1 through May 31, totaled $2.4 million for the general …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… and household incomes in the Greater Jamaica area in Queens are increasing at a rapid pace, according to a report … move and is well-positioned for even further growth,” said Queens Borough President Melinda Katz. “Comptroller … to Jamaica and ensure that homeowners throughout Southeast Queens are being treated fairly by their lenders.” “Our …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotOpinion 2005-6
… LAW -- Payment in aid or maintenance of parochial schools (funding a town program conducted at a parochial school) -- … of Education v Allen , 20 NY2d 109, 281 NYS2d 799 affd 392 US 236, 88 S Ct 1923; 1980 Opns St Comp No. 80-645, … (US Const, 1 st amend; cf . Board of Education v Allen , 392 US 236, 88 S Ct 1923, affg 20 NY2d 109, 281 NYS2d 799, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 99-10
… Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … or equipment subject to an energy performance contract, for purposes of Energy Law, §9-103, is the estimated period …
https://www.osc.ny.gov/legal-opinions/opinion-99-10