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State Comptroller DiNapoli Releases School Audits
… vendor payments, student grades or state aid claims. Silver Creek Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 … financial reports to the board; take action to ensure electric fund revenues kept pace with expenses; ensure that …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1CUNY Bulletin No. CU-734
… Increase may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … Questions regarding transactions may be directed to the Payroll Earnings mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalDiNapoli: MTA Budget Gaps Return
… of financial stability secured by an infusion of state funds last year, the Metropolitan Transportation Authority … of financial stability secured by an infusion of state funds last year the Metropolitan Transportation Authority MTA …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnXIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… to federal grants with the rollout of PCIP: Federal grant projects will no longer be established under the NYS01 Project Costing Business Unit (PCBU). Rather, federally funded projects will be … (e.g., OGS01). The Project ID will no longer represent the grant award number, though it will continue to be associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsVillage of Owego – Records and Reports (2025M-137)
… [read complete report – pdf] Audit Objective Did Village of Owego (Village) officials maintain complete, accurate and … approximately $4 million. Audit Summary Village officials did not maintain complete, accurate and timely accounting … Did Village of Owego Village officials maintain complete …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137MTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… programs and debt. “State funds and congestion pricing have helped the MTA shore up its capital programs and plans … to pay for $23.5 billion in debt and $8 billion in pay-as-you-go capital funds. Since 2022, the MTA has increasingly … budget. If capital lockbox debt service and revenue were not kept separate, debt service would account for 25.3% of …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsDisability Benefits
… are the basic types of NYSLRS disability benefits (you may apply for more than one type). …
https://www.osc.ny.gov/retirement/members/disability-benefitsOpinion 2008-5
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use of money … Is the village required to pay to the fire company any amount of the consideration paid to the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 88-78
… in the village. You have inquired concerning several pending proposals in connection with the provision of police … Concerning several pending proposals in connection with the provision of police …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Alternate Contribution Stabilization Program
… Laws of 2013) established an alternative to the original Contribution Stabilization Program (CSP) enacted in 2010. Like the original program, the Alternate Contribution Stabilization Program provides short-term cash … cycle NYSLRS employers could opt in to the Alternative Contribution Stabilization Program to defer annual …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programState Comptroller DiNapoli Releases School Audits
… program provider and increased the amount of in-house catering. As a result, auditors project that the school lunch …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases Municipal Audits
… Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of … continued this positive trend in the 2015 budget. Orange Lake Fire District – Budgeting Practices (Orange County) The …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Village Fiscal Stress Declines Again
… a total of 18 villages were listed in fiscal stress. "This is the second year fiscal stress has declined in villages and … stress score which classifies whether a municipality is in "significant fiscal stress," in "moderate fiscal stress," is "susceptible to fiscal stress," or has "no designation." …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againDiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother
… Baxter announced today. The defendant, Elona Roberts, was arrested in June. “Elona Roberts exploited her grandmother’s … 66 checks into her own back account. She spent the money on personal expenses such as household bills, jewelry, and … Roberts’ confession to the crime. Roberts pleaded guilty on Monday to grand larceny in Monroe County Court before …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmotherDiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… Former Tupper Lake Volunteer Fire Department Treasurer Timothy J. Brown was … Tour, using volunteer department money. I thank the Tupper Lake Police Chief Eric Proulx, Acting Franklin County … us hold Mr. Brown accountable." Brown, 53, of Tupper Lake, was charged with grand larceny in the third degree, a …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theftOpinion 90-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … upon the highway for access. We are in receipt of your letter concerning a town highway which has been designated …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Comptroller DiNapoli Releases Municipal Audits
… appropriately and effectively." Town of Andover – Audit of Claims (Allegany County) The town clerk did not number claims … loans. Furthermore, the board has not established a repair reserve for the water district fund in anticipation of future repair costs. Auditors also identified weaknesses in the town …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsOpinion 96-12
… be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the … any other State statute which authorizes a fire district to change its fiscal year (compare Village Law, §5-510). …
https://www.osc.ny.gov/legal-opinions/opinion-96-12