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Opinion 2000-9
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees … certain other payments) GENERAL MUNICIPAL LAW §858(7): An industrial development agency may not determine at the end of … fixed salary was already paid. The governing board of the industrial development agency, in fixing the executive …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… [read complete report – pdf] Audit Objective Did Cicero Volunteer Fire Department (Department) officials … Did Cicero Volunteer Fire Department Department officials ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mAshville Fire District – Procurement and Board Oversight (2025M-81)
… with State statute and the fire district’s purchasing policy and provide proper oversight to ensure fiscal … were written in a manner that did not suggest honest and fair competition occurred. For example, District officials … that the procurement of the fire trucks was made on a fair, equal and transparent basis. As such, District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81State Comptroller DiNapoli Releases Audits
… Renewal, administers the Rural Rental Assistance Program in partnership with the United States Department of … for low-income elderly and family tenants residing in multi-family properties in rural areas of the state. Overall, auditors determined …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School District , Oceanside Union Free School District , Orange-Ulster BOCES , Seaford Union Free School District , Sewanhaka … operating surpluses realized in its special education summer school and adult education programs. However, BOCES …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… federal dollars to shore up its finances and keep vital services going during the pandemic,” DiNapoli said. “As state … (69.5%). Only three cities (Dallas, Phoenix and San Jose) devoted less than 40% of their obligations to date … were devoted to revenue replacement, mostly for personal services at the four uniformed agencies (Correction, Fire, …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryDiNapoli: Cyberattack Complaints in New York Rise 53%
… and corporate data breaches (238) in 2022, trailing only California and Texas for ransomware attacks and California … challenges facing New York’s local governments and school districts. In New York, cyberattacks have impacted … In 2019, a ransomware attack on the Syracuse City School District froze the district out of its own systems, crippling …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentComptroller DiNapoli Releases Municipal Audits
… , Town of Easton , Town of Hillsdale , City of Mount Vernon and the Roosevelt Public Library . “In today’s fiscal … not provide oversight of the clerk’s work. City of Mount Vernon – Payroll (Westchester County) City officials need to … Coxsackie Town of Easton Town of Hillsdale City of Mount Vernon and the Roosevelt Public Library …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… recovered millions of dollars.” Overall, the audit found 370 million claims were processed between October 2023 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsXII.6.J Paying a Refund – XII. Expenditures
… individuals or businesses where all or part of the amount paid must be refunded to the payer. In the Legacy Central Accounting System, these payments were … TVOH-INVC-NUM Invoice Number Return Number or Claim Number paid. T304-DEPT-CD TVOD-BUSINESS-UNIT Business Unit Voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… Thomas P. DiNapoli and Cortland County District Attorney Patrick Perfetti today announced that former Pharsalia Town … Thomas P DiNapoli and Cortland County District Attorney Patrick Perfetti today announced that former Pharsalia Town …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000DiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… pandemic as sales tax revenues shrink and state aid is in jeopardy,” DiNapoli said. “This legislation, proposed by … the "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021; providing additional options to spend or temporarily transfer moneys in reserve funds for pandemic-related expenses and permitting …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicCUNY Bulletin No. CU-765
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … should review the list below of Department Budget Table USA Rows for positions pools that contain chart of accounts … should not make any changes to the Department Budget Table USA on or after June 22, 2023, until the July 13, 2023, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-765-new-york-state-payroll-system-payserv-cuny-fiscal-year-endSUNY Bulletin No. SU-343
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … should review the list below of Department Budget Table USA Rows for position pools that contain chart of accounts … should not make any changes to the Department Budget Table USA on or after June 22, 2023, until the July 5, 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-343-new-york-state-payroll-system-payserv-suny-fiscal-year-endSUNY Bulletin No. SU-358
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … should review the list below of Department Budget Table USA Rows for position pools that contain chart of accounts … should not make any changes to the Department Budget Table USA on or after June 20, 2024, until the July 3, 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-358-new-york-state-payroll-system-payserv-suny-fiscal-year-endCUNY Bulletin No. CU-787
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … should review the list below of Department Budget Table USA Rows for positions pools that contain chart of accounts … should not make any changes to the Department Budget Table USA on or after June 20, 2024 until the July 11, 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-787-new-york-state-payroll-system-payserv-cuny-fiscal-year-endAssertive Community Treatment Program (Follow-Up)
… courses through the ACT Institute (part of the Center for Innovations operated by OMH’s New York State Psychiatric … million and $77 million in 2014 and 2015, respectively. Key Finding We found OMH has addressed the issues identified …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/assertive-community-treatment-program-followRivendell School – Compliance With the Reimbursable Cost Manual
… documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … ended June 30, 2014. Background Rivendell is a Brooklyn, New York-based not-for-profit organization that is authorized by …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualTuition Assistance Program – Vaughn College
… help eligible students pay postsecondary tuition charges in New York schools. HESC also administers a variety of State … (Vaughn) is a four-year private institution specializing in aviation, engineering and technology. It is located adjacent to LaGuardia Airport in Queens, New York. Previously named The College of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeThe Alcott School – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. The reimbursement rates are based on financial information, including costs, that Alcott reports … documented expenses, $1,252 in working capital interest, and $386 in food and other nonreimbursable costs. …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manual