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DiNapoli: 90 School Districts in Fiscal Stress
… Ninety school districts, more than 13 percent of districts … Stress Monitoring System. DiNapoli’s office evaluated 672 school districts with fiscal years ending on June 30, 2014. … office has assessed and scored the financial stability of school districts. The second round of scoring designated 10 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressDiNapoli: External Risks Threaten NYC Budget
… Slower economic growth and proposed federal and state actions present potential risks to the … beyond the city's control, including possible changes in federal policy, are creating uncertainty." City officials … also has to address unplanned spending or the impact of federal or state actions. The President recently signed an …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetDiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… New York City projects a surplus of $3.7 billion in fiscal … office estimates that the federal share of Medicaid in New York City exceeds $18 billion. Any federal cuts to the Health and Hospitals Corp., the New York City Housing Authority and the Metropolitan …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cutsOpinion 91-3
… including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. … those used by the town superintendent of highways, to display a town decal and identification number. You state that the superintendent of highways has objected to the proposal, claiming that he has complete and exclusive …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 2003-1
… in proportion as nearly as may be to the benefit that each lot or parcel will derive therefrom (i.e., on a "benefit …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 90-18
… it has been held that services of a professional licensed pharmacist in supplying unit dosage medication services to a … of drugs in bulk from the acquisition of services of a pharmacist). We also note that the application of competitive …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 88-59
… for services already rendered. This is in reply to your inquiry concerning the payment of the salary of the acting … village justice to serve." [Emphasis added] Although your inquiry does not detail the circumstances under which the …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… vendor $158,102 to provide IT services, for managing the network and computers for the entire school. Additionally, … user accounts and permissions. The School had 248 enabled network user accounts. Audit Summary School officials did not … compliance with the consulting agreement. In addition, the Board of Trustees (Board) did not develop adequate IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mHoltsville Fire District – Financial Management (2025M-4)
… balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. … levy. Accurate estimates help ensure that the tax levy is not greater than necessary. Reserve funds are established to … as of December 31, 2023. Audit Summary The Board did not adopt budgets with reasonable estimates or properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Village of Herkimer – Payroll (2025M-37)
… regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon separation from service, represent … but did not maintain adequate employee time records or ensure separation payments were accurate or adequately … but did not maintain adequate employee time records or ensure separation payments were accurate or adequately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16State Agencies Bulletin No. 1575
… Optional Flat Rate Method applies a flat rate percentage (25% for Federal, 9.62% for NYS, 4.25% for NYC, 1.61135% for Yonkers Residents and 0.5% for … Publication 15, Section 7 – Supplemental Wages). NOTE** We are researching whether additional amounts in taxes are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesState Comptroller DiNapoli Releases Municipal Audits
… Cash Collections and Disbursements (Cayuga County) The former supervisor did not properly collect and disburse cash … in missing funds. Auditors also determined that the former supervisor was inappropriately reimbursed $1,526 for … had been erased prior to its return. In January 2024, the former supervisor was arrested for stealing town funds and …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… of Environmental Conservation (DEC): Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (2018-S-43) Auditors found DEC has made significant progress abating identified waste tire sites. Nearly 44 million tires (99 percent) were abated …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… of Taxation and Finance (Tax and Finance): New York Youth Jobs Program (Follow-Up) (2020-F-7) A report issued in … its methods for verifying eligibility for the youth jobs program, and that Tax and Finance could better ensure … shelter and a community center. One is a now a military museum. Auditors also found lead hazard awareness training …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0DiNapoli Expands State Pension Fund's In-State Investment Program
… New York State Comptroller Thomas P. DiNapoli today announced the creation of the $200 million New York Credit Small Business Investment Company (SBIC) Fund … and deliver attractive returns to the state pension fund. New York’s $184.5 billion state pension fund, the third …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… with inadequate plans that do not accomplish those goals, according to an audit released today by State … individual plans for achieving participants’ employment goals. I applaud the Governor’s appointment of a chief … rehabilitation services and supports the employment goals of people with a disability. SED has 15 ACCES-VR …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortDiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing
… New York has been slow when it comes to using some federal relief funds earmarked to alleviate the state’s affordable … in allocating it to specific housing projects or housing relief programs could result in funds being lost. “The state … work more efficiently to ensure the unprecedented federal relief funds help New Yorkers in need and are not lost …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housingDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… P. DiNapoli found Medicaid managed care organizations made as much as $1.5 billion in improper and questionable payments to providers who did … P DiNapoli found Medicaid managed care organizations made as much as $15 billion in improper and questionable payments …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-program