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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… earned and used. In addition, officials did not have a process to verify accrual balances prior to approving the … the board did not provide adequate oversight of the clerk’s activities. Town of New Castle – Recreation Department Cash … money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… fire protection services. The Town Supervisor (Supervisor) is the chief financial officer and is responsible for the day-to-day financial operations, …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Opinion 95-29
… IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The … for which indebtedness remains outstanding, may be sold to a water authority, and the district then dissolved. …
https://www.osc.ny.gov/legal-opinions/opinion-95-29North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
Determine whether North Rose-Wolcott Central School District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible technology purchases.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/north-rose-wolcott-central-school-district-2022-116.pdfOversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdfImplementation of the Dignity for All Students Act (2017-N-6) 90-Day Response
To determine whether the New York City Department of Education (DOE) is ensuring that Dignity for All Students Act (DASA) incidents are reported properly...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17n6-response.pdfCompliance With the Enough is Enough Act (2017-S-38) 90-Day Response
To determine if the State Education Department and Division of State Police are complying with the requirements under the Enough is Enough Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s38-response.pdfComptroller DiNapoli Releases School Audits
… former district treasurer attempted to manipulate her paid leave accruals by adding 60 unauthorized sick days valued at … that they discovered through an informal review of leave records that the former treasurer attempted to manipulate her paid leave records. District officials corrected the leave …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… permissions to only those functions that are necessary for their job duties, the district did not act on this … projections in the tentative budget are reasonable, except for appropriations for tuition fees for high school students, charter school … Thomas P DiNapoli announced his office completed audits for the AlfredAlmond CSD Beacon City School District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsDebt – 2023 Financial Condition Report
… next five years, declining to $3.7 billion in SFY 2027-28. For both SFYs 2020- 21 and 2021-22, new debt issuances were … two years. It also continues to authorize debt issuance for MTA purposes in excess of the 30-year maximum term limit, … agencies have previously cited issuing additional debt for operating purposes as a potential risk factor that may …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… ALN/CFDA No. Federal Program 10.542 Pandemic EBT Food Benefits 10.551 Supplemental Nutrition Assistance Program 10.555 National School Lunch Program 10.557 Special Supplemental Nutrition Program for Women, Infants, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20NYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… on the Securities and Exchange Commission to compel fossil fuel industry companies — by enforcement or other action — to … “As investors, we’re concerned that many fossil fuel companies are responding to global warming’s … to protect investors and the broader marketplace. Fossil fuel companies can’t acknowledge climate change and their …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryLanguage Access Services
… covered the period from October 2020 through April 2023. About the Program To assist Limited English Proficiency (LEP) …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesDiNapoli Calls for Improvements to Capital Planning Process
… its capital program, with another $9.6 billion proposed for the upcoming fiscal year, according to a report released … New York's capital spending over the past decade and plans for the coming years, concludes that reforms are needed to … said. "The Governor and Legislature deserve credit for creating a task force to coordinate New York's …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processState Comptroller DiNapoli Releases State Audits
… (2016-F-4) (Follow-Up) An initial audit report issued in August 2014 found that certain SUNY colleges published …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… require the payment of prompt payment interest to certain small businesses on invoices not paid within 15 days. This interest is payable provided the small business submits its invoice electronically, in … and identifies that it is seeking expedited payment as a small business. This section details the policies and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityState Comptroller DiNapoli Releases Municipal Audits
… Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (Niagara County) The board did not ensure that foreign fire insurance tax moneys were spent in accordance with the … 2013, the cost of these services consisted of $84,584 for insurance coverage, $11,086 for legal services, $10,675 for …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsThe Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfOpinion 90-12
… (payment out of money paid into court) CIVIL PRACTICE LAW AND RULES, §§2105, 2607: CPLR 2105, which authorizes … custodian of the property . . . . Any other provision of law to the contrary notwithstanding , if an order directing … orders must be certified by the clerk of the court (see 2A Weinstein, Korn and Miller, New York Civil Practice , …
https://www.osc.ny.gov/legal-opinions/opinion-90-12