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State Comptroller DiNapoli Releases Municipal Audits
… Department of Social Services and the City of Yonkers . "In today's fiscal climate, budget transparency and … and related recording and reporting inaccuracies reflected in the accounting records and monthly reports to the board. … recorded capital reserves and operating fund expenditures. In addition, the board inappropriately authorized the use of …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … of Olean , Town of Sharon and Westchester County . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Wall Street bonuses in 2007 declined 4.7 percent from record levels in the prior year to $180,420 even though the … especially overseas, and equity underwriting had a record year. DiNapoli’s office estimates that the bonus pool … York City totaled $33.2 billion, 2 percent less than the record $33.9 billion in 2006. The average bonus of $180,420 …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… during our audit period. The New York City Public Schools (NYCPS) refers students to Adaptive Solutions based on …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualTown of Berkshire – Board Oversight (2023M-122)
… records and whether the Supervisor filed the required Annual Financial Reports (AFRs). Key Findings Town officials did not ensure … payments. Annually audit the Supervisor’s records and reports. Ensure the AFRs were filed, as required. Key … records and whether the Supervisor filed the required annual financial reports AFRs …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Small Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Small Wonder Preschool, Inc. (Small Wonder) on its Consolidated Fiscal Reports (CFRs) were reasonable, … directly related to the special education program, and sufficiently documented pursuant to the State Education … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Small Wonder’s CFR for the fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local school … amounts of money can sit unused or in unauthorized reserve funds because of flawed budget practices,” DiNapoli said. … accurate and more transparent with their budgeting.” BOCES funds are derived primarily from component and participating …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsOpinion 94-2
… authority, a city may not enact an ordinance which would exempt the mayor and members of the city council from paying … You ask whether a city may adopt an ordinance which would exempt the mayor and members of the city council, while on official business, from paying parking meter fees when parking their …
https://www.osc.ny.gov/legal-opinions/opinion-94-2State Police Bulletin No. SP-248
… New Dues Amount 07 469 PBA, NYSP 07 Dues $58.04 17 205 PBA, NYSP 17 Dues $65.73 Agency Actions: Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-248-police-benevolent-association-pba-new-york-state-troopers-inc-duesComptroller DiNapoli Releases Municipal Audits
… County) Auditors found no material discrepancies with the accounting for moneys received by the court or the accuracy … with a filing extension. ### For access to state and local government spending and nearly 50,000 state contracts, visit … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… $80,000 in pension payments. The defendant, Richard Gaines Jr., 55, of Daytona Beach, Florida was arrested in November … an investigation by DiNapoli’s office. “Mr. Gaines Jr. tried to profit off of his deceased father’s nearly 30 … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherOpinion 90-15
… of deputy town police commissioner) TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, … the town supervisor as commissioner pursuant to Town Law, §150, may appoint a deputy police commissioner to act in the … and serve at the pleasure of the town board. Town Law, §150(2) authorizes the town board of any town in which a …
https://www.osc.ny.gov/legal-opinions/opinion-90-15DiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… annual review of thermal coal, oil sands, shale oil and gas, and integrated oil companies, which is a part of its … its investments in 39 coal, oil sands, and shale oil and gas companies and has newly restricted investment in eight coal and shale oil and gas companies that the Fund has determined are not prepared …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programOpinion 88-64
… between municipality and public housing authority to provide employee health and dental benefits) INSURANCE -- Health Insurance (authority to provide for housing authority employees) PUBLIC HOUSING … Housing Law, §99 authorizes a municipal housing authority to provide health and dental benefits to its employees by …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 95-19
… a procedure would be unconstitutional (see Hurd v City of Buffalo , 41 AD2d 402, 343 NYS2d 950, affd 34 NY2d 628, 355 … 606, 268 NYS2d 564; cf . Cherey v City of Long Beach , 282 NY 382 at 390). Accordingly, it is our opinion that a city …
https://www.osc.ny.gov/legal-opinions/opinion-95-19CUNY Bulletin No. CU-844
… Fire Safety Differential and Special Assistant for Events (SAFE) Team Leader for IBT 237 employees. Affected Employees: … Safety Differential CUNY (Earnings Code FSD) and the CUNY Safe Team Differential (Earnings Code CSF) are effective … Fire Safety Differential and Special Assistant for Events SAFE Team Leader for IBT 237 employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-844-cuny-2025-increases-assignment-differentials-eligibleComptroller DiNapoli Releases Municipal Audits
… Department , Caledonia Joint Fire District , Cayuga County Community College , Dutchess County , Town of Marcellus and … makes it difficult to monitor operations. Cayuga County Community College – Information Technology (2013M-291) … Department Caledonia Joint Fire District Cayuga County Community College Dutchess County Town of Marcellus and the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… found Medicaid managed care organizations made as much as $1.5 billion in improper and questionable payments to … were required to be enrolled in Medicaid by January 1, 2018. Enrollment informs DOH that the providers are … shelves, yet received over $57 million in MCO payments. ($212 million of the $832.5 million was included in the $916 …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programDiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… billion for fiscal year (FY) 2016, but concerns for the near future are growing with a slowing economy here and … $34 billion for fiscal year FY 2016 but concerns for the near future are growing with a slowing economy here and …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016Positive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… also operated a New York City Department of Education (DOE) Universal Pre-Kindergarten program. During the 2019–20 … disabilities in the SED preschool cost-based programs. The DOE refers students to Positive Beginnings and pays for its …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manual