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Opinion 94-15
… funds, including donations made to a school district from private sources in the form of gift, grant or bequest, … officer or other officer of the local government, and not required for immediate expenditure, in special time deposit … are subject to General Municipal Law, §11 (1967 Opns St Comp No. 67-217, unreported). However, since section 11 …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 89-47
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining … district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- … the area of the fire district, as extended. This is in reply to your letter concerning the proposed extension of …
https://www.osc.ny.gov/legal-opinions/opinion-89-47DiNapoli Releases Bond Calendar for First Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major public authorities during the first quarter of 2024. The planned sales of $4.36 billion … during first quarter of 2023. The State Comptroller’s Office chairs the Securities Coordinating Committee, which …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be … City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with … DiNapoli’s office calculated the inflation factor at 4.12% for those with a June 30, 2025 fiscal year end. “While …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearDiNapoli Reaffirms Commitment to DEI Initiatives
… orientations, and physical abilities, and empowering them for success should not be controversial.” Diversity, equity, … and inclusion in their workforces. The proposals ask for a public accounting of the companies’ employee … disparities on the company’s business. The proposal asks for data on the extent of racial and ethnic disparities in …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesDiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a … of planned bond sales for New York state, New York City and their major public authorities during the fourth quarter of 2023. The …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-releases-bond-calendar-fourth-quarterState Comptroller DiNapoli Releases School Audits
… and district officials did not prepare accurate budgets for the 2012-13 through 2015-16 fiscal years. Appropriated … an adequate ECA policy to provide comprehensive guidance for district officials and students or appoint a faculty … records. As a result, the ECA had apparently unaccounted-for cash totaling $3,563. Kiryas Joel Union Free School …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … that all such expenditures are adequately supported and for necessary district purposes. Credit card charges totaling … purchasing policy. In addition, credit card charges for conferences totaling $6,185 were not supported by proof …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Public Drinking Water Needs More Protection
… need stronger protections to ensure clean drinking water and prevent contamination that could result in health … said. "Water contamination in Hoosick Falls, Newburgh and Long Island revealed our vulnerabilities. With the … to programs that help keep drinking water safe, the state and localities have to take the lead in strengthening …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… New York State’s affordable housing agency, Homes and Community Renewal (HCR), is falling short in its oversight of several Mitchell-Lama developments, … healthy, safe standards of living for tenants and apartment owners. Despite the negative financial findings, …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsSewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… secure and protect business office IT systems in the event of a disruption or disaster. Key Findings District officials … secure and protect business office IT systems in the event of a disruption or disaster. Without a comprehensive written IT contingency plan in place that is properly distributed to all business office staff and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Individuals who are dual enrolled in the Empire Plan and Medicare have their prescription drug …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… in restitution as part of his plea agreement and is banned for life from providing special education services for the state. "Today’s guilty plea shows that those who rip … like to thank Manhattan District Attorney Cyrus Vance for prosecuting this case and bringing this wrongdoer to …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a … sales of $8.69 billion include $7.19 billion of new money and $1.5 billion of refundings and reofferings as … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarterSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… exceeded the allowance by $37,500 or 100 percent and the second by $15,710 or 76 percent. Officials did not verify …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingI.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations (GFO) acts as a … as well as links to core SFS documentation on the SFS Coach site at https://www.sfs.ny.gov/secure/ . In this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsXI.17 Protest Procedures – XI. Procurement and Contract Management
… of the State and its taxpayers and promoting fairness in the contracting community. To this end, it is important … procedure and provide notice of their protest procedure in their solicitation documents. Public contracting entities … 163 of the State Finance Law are required to advise in their solicitation documents of the opportunity for an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresXII.1 Expenditures Overview – XII. Expenditures
… vouchers through the Statewide Financial System for Office of the State Comptroller (OSC) approval. This … vouchers through the Statewide Financial System for Office of the State Comptroller OSC approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewDiNapoli Releases Bond Calendar for First Quarter
… of the State Comptroller. The prospective first quarter calendar includes anticipated bond sales by the following … New Jersey and the Triborough Bridge and Tunnel Authority. Calendar: Securities Coordinating Committee (SCC) Forward …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-releases-bond-calendar-first-quarterSelected Performance Measures
… – these performance data are critical to evaluating actual service and conditions. For two key performance … of MDBF using the miles per train car rather than the actual distance traveled by the whole train, which generally …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measures