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Statement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… of the Financial Plan of the City of New York (December 2025) New York State Comptroller DiNapoli Statement on New …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetMidway Fire Department – Disbursements (2026M-11)
… disbursements had adequate supporting documentation, were for appropriate purposes and were properly approved? Audit … must ensure disbursements are adequately supported, for appropriate fire department purposes and approved before … disbursements had adequate supporting documentation, were for appropriate purposes and were properly approved by the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… Monitoring System has designated 44 municipalities across the state as fiscally stressed , this includes 12 counties, … with fiscal years ending on Dec. 31, 2014. In New York, all counties and towns, 44 cities and 10 villages have a … To view the complete, sortable list of fiscal scores for municipalities, visit: …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesOpinion 89-62
… Mode of Selection (signing multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, … voter is not prohibited from signing nominating petitions for two or more candidates for the same fire district office unless the board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 2000-9
… -- Officers and Employees (compensation for executive director); (performance evaluation program) PUBLIC OFFICERS … compensation as an "after-the-fact" bonus to the executive director of the agency for services already rendered and for … the industrial development agency, in fixing the executive director's total compensation, however, may establish a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Long Beach City School District , Lynbrook Union Free … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 2002
… Purpose: The purpose of this bulletin is to provide information and processing instructions regarding a new stipend for canine handlers represented by PEF at … and Technical Services Unit (BU05) assigned by DHSES to be a canine handler are affected. Background: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationOpinion 2002-6
… HIGHWAYS -- Improvements (whether required at request of adjacent property owners based solely on highway failing to … upgrades or improvements on such highway at the request of adjacent property owners. This is in response to your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 95-28
… Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment in vehicle not listed in General Municipal Law, … Loan Bank. A local government may not authorize such an investment by local law. You ask whether a town may, under … Law, §11 contains provisions of law governing the investment of moneys by local governments, including towns. …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… The NYC Department of Homeless Services (DHS) is falling short in meeting the needs of homeless New Yorkers, particularly those with … health and substance abuse issues: DHS does not utilize all data available, and clients’ self-reported answers do not …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… maintenance, contracts, and rent are generally made based on contractual or other types of agreements. The obligation … for which the bill applies. Billing may also be based on contractual or other types of agreements. The Obligation … Office of the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: [email protected] Phone: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesDiNapoli: Clerk Pocketed Thousands in Fines
… Norfolk justice court clerk misappropriated nearly $10,000 in court fees paid by defendants. “Ms. Dillon was entrusted … thousands of those dollars and falsifying records in a vain attempt to conceal her crimes,” DiNapoli said. “The St. Lawrence County Sheriff’s Office was instrumental in helping my staff bring this individual to justice. We will …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesDiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… District Attorney David Soares and Albany County Sheriff Craig Apple, she will answer for her crime.” Deanna Hansen’s …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherComptroller DiNapoli Releases School Audits
… his office completed audits of the Chatham Central School District , Cherry Valley-Springfield Central School District , Edmeston Central School District , Kenmore-Town of Tonawanda Union Free School … his office completed audits of the Chatham Central School District Cherry ValleySpringfield Central School …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra Learning Center, Inc. (Spotted Zebra) on its Consolidated Fiscal Report (CFR) were … Cost Manual (RCM). The audit covered the costs reported on Spotted Zebra’s CFR for the fiscal year ended June 30, 2014 …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Purpose We assessed the Office of Parks, Recreation and Historic Preservation’s … of our audit were to determine whether Parks received all of the income it was entitled to, and RRG made all required capital investments, pursuant to contract terms. … We assessed the Office of Parks Recreation and Historic Preservations …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupLong Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, … Background The New York State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the … Long Island Workforce Housing Act 2015MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4West Hill Fire District No. 3 – Financial Condition (2014M-160)
… serves approximately 700 residents. The District contracts with the City of Elmira and Big Flats Fire District No. 1 to … of Fire Commissioners consists of five elected members, with one member appointed as Chairman. Key Findings At the … tax levies. The District reported a capital reserve fund with a balance of $165,728 as of December 31, 2013. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… The purpose of our audit was to ensure that the former Director properly deposited receipts and that disbursements … Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Lockport -- Budget Review (B7-1-14)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the … The City did not appropriate any fund balance as a funding source in the 2018 general, water, sewer, or refuse …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14