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State Comptroller DiNapoli Releases Municipal & School Audits
… accurately recorded collections that auditors reviewed in the central accounting records, she did not always deposit collections in a timely manner. Auditors also identified that staff in the clerk-treasurer’s office did not routinely issue …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… Aloma D. Johnson Charter School – Leave Accruals (Erie County) School officials did not maintain accurate, complete … Union Free School District – Medicaid Reimbursements (Suffolk County) The district did not claim $117,670 in costs … obtain prescriptions, parental consent was not obtained or service providers did not meet certain qualifications for …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Opinion 90-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … issued in accordance with the Constitution and laws of the State and are valid and legally binding obligations of the … by the governing board of the municipality unless a state or local law provides for the delegation of that …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Former Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… Stephanie Cowart. The money was to be used for "A Better Me," a project that was to "teach children and youth the … tools." The NAF grant proceeds for the "A Better Me" project were deposited directly into the NFHA’s operating … conducted any presentations related to the "A Better Me" project. In addition, between October 2013 and June 2014, …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … supporting documentation. Rockland County – Budget Review State law authorizes the county to issue debt up to $96 … requires the county to submit its proposed budget to the State Comptroller. The county legislature, no later than five …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 808
… for overtime payments. Affected Employees Certain seasonal hourly employees in the Department of Environmental … and current $500.00 Longevity Payments for long-term seasonal employees who meet the eligibility criteria stated … may be submitted in Pay Period 26, paychecks dated 4/16/08 Administration Extra Lag (49xxx) and 4/24/08 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalTown of Carroll - Audit Follow Up (2013M-221-F)
… and were funded primarily with real property taxes and State aid. Results of Review Based on our limited procedures, …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fRed Hook Central School District – Follow Up (2007M-66-F)
… Red Hook Central School District Follow Up 2007M66F …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fTown of Elmira – Audit Follow-Up (2015M-226-F)
… our recommendations in the audit report released in January 2016. Background The Town of Elmira is located in … our recommendations in the audit report released in January 20 …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fEnterprise Charter School – Enrollment and Billing (2014M-378)
… Purpose of Audit The purpose of our audit was to examine the student … Board of Trustees. The School provides education to approximately 400 students from kindergarten through …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Planning
… all, you should have the best understanding of where you are and what you would like your life to be in the future. … build the foundation for your retirement planning. If you are older, or you don’t have other concerns, you can focus … risk, the return or interest rate is usually lower. There are other risks besides the possibility that an investment …
https://www.osc.ny.gov/retirement/members/planningDiNapoli Releases Bond Calendar for First Quarter
… of New York Mortgage Agency and the Triborough Bridge & Tunnel Authority. The detailed forward issuance calendar can …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Second Quarter
… in the second quarter compare to past planned sales of $4.27 billion during the first quarter of 2017 and $5.58 billion … by the Comptroller. The prospective second quarterly calendar includes anticipated bond sales by the following … Authority of New York & New Jersey. The detailed forward calendar can obtained at: …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterSaratoga County – Financial Condition (2013M-235)
… and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded … the fund used to account for the operations of Maplewood Manor (the County-run nursing home) have shown negative … by the County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Opinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 88-42
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous … -- Setoff (right of county to recoup erroneous sales tax allocations to other municipalities) TAX LAW, §1262(c): A … Concerning a situation where a county distributed sales tax revenues to towns and villages in the county in a manner …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 2001-4
… of Waterloo , 245 AD2d 1079, 667 NYS2d 553 mot for lv to app dsmd 91 NYS2d 957, 671 NYS2d 717; Benjamin v Town of … Sacco v Maruca , 175 AD2d 578, 573 NYS2d 787 mot for lv to app denied 78 NY2d 862, 578 NYS2d 877, concerning referendum …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York … New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2746 billion at the end of the second quarter …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarter