Search
Opinion 92-11
… Law, §6-n authorizes the governing board of any "municipal corporation", which is defined to include school districts, … the fiscal year. With certain exceptions, the municipal corporation may make expenditures from the fund for any loss, … Section 6-n(2)(b) provides that where a municipal corporation has previously established a reserve fund under …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Cost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… The procurement process goal is to obtain goods and services that are both high in quality … and effort spent researching, soliciting and negotiating to obtain goods and services may not always result in the … purchase goods and services under existing State contracts to reduce duplicative contracting efforts and potentially …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesState Comptroller DiNapoli Releases School Audits
… may result in obtaining services on unfavorable terms and conditions, and give the appearance that professional service providers … County) District officials did not always procure goods and services in accordance with board policy. Although …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… physical injury, for example: At IS 27 in Staten Island, a student pushed another male student over a desk knocking him to the floor with the desk landing on top of him; At PS 83 in Manhattan, a student punched another student in the face and threw him …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsState Agencies Bulletin No. 2351
… with Section 415 of the Internal Revenue code, providing dollar limitations on benefits and contributions under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2251
… The purpose of this bulletin is to notify agencies of the 202425 school year maximum salary limit and pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
… officials did not always accurately compensate employees or require adequate support for hours worked. Therefore, … and pay rates and applicable Board policies. Consult with legal counsel and determine the appropriate course of action to …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… we found nine students’ files did not contain the required proof of residency; three instances where no date was on the … verification process. Key Recommendation Ensure that proof of residence documentation is current and maintained on … update the returning students’ residence to ensure that proof of residence addresses match the addresses used for …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Rochester Academy Charter School – Purchasing (2013M-144)
Rochester Academy Charter School Purchasing 2013M144
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Real Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] Enrollment Instructions [pdf] Instructions for online filing [pdf] Levy Limit Formula … They will also demonstrate how to complete the tax cap form using OSC's online reporting system. Slide Show …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsDiNapoli: School District Tax Levy Cap to Remain at Two Percent
… For the second year in a row, property tax levy growth for school … Comptroller Thomas P. DiNapoli. This 2 percent cap affects the tax cap calculations for 676 school districts as well as … cities with fiscal years starting July 1, 2019 including the “Big Four” cities of Buffalo, Rochester, Syracuse and …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentBuffalo United Charter School - Financial Management (2018M-197)
… (NHA), which is responsible for the general management and control of the School’s finances. The Board did not have control over School funds or how they are used. Key … terms of the management agreement with NHA to gain more control over the School’s finances. Continue to periodically …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197DiNapoli: New York on Stronger Financial Footing
… largely been curtailed, such as distributing large sums of money outside of the budget process, have once again appeared in this … on how that goal will be reached.” Based on the Division of the Budget’s (DOB) spending and receipt estimates included …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 88-65
… "Every mortgagee of real property improved by a one-to-six family residence located within the state which receives money from … is a mortgagee of real property improved by a one-to-six family residence located within this state." Thus, in …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 91-1
… of Endicott , 51 NY2d 426, 434 NYS2d 922; 1987 Opns St Comp No. 87-46, p 70; L 1953, ch 861; Memorandum to … , 74 NY2d 372, 547 NYS2d 627; Jancyn v County of Suffolk , 71 NY2d 91, 524 NYS2d 8). The Legislature may expressly state … scheme (see Frew Run Gravel Products, Inc. v Carroll , 71 NY2d 126, 524 NYS2d 25; 1990 Opns St Comp No. 90-8, p 17). …
https://www.osc.ny.gov/legal-opinions/opinion-91-1DiNapoli Announces Latest Fiscal Stress Scores
… Fiscal Stress Monitoring System (FSMS) scores. “The number of local governments designated in fiscal stress, … “moderate fiscal stress,” along with the towns of Massena (St. Lawrence) and Yates (Orleans) and the villages of … score declined in FYE 2024, dropping from 264 in 2023 to 240. However, that number is nearly double what it was 10 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Upstate Bus Services Needs Better On-Time Performance
… Only the Rochester region exceeded its target for on-time bus performance. Bus services in the Buffalo area and Capital … shortfalls. CDTA closed a $2.7 million budget deficit in 2025 through service cuts and reduced frequency on certain … lines (even as its ridership levels have recovered). In 2025, RGRTA warned that without additional state support or …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceDiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led the borough in population growth since 2010, … The North Shore is located just north of the Staten Island Expressway and serves as an important freight and … The area accounts for more than one third of the Staten Island population and its residents tend to be younger and …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71