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June 2002: Advance Refunding Bonds
… which is the new schedule for the Long-term Debt Account Group, should report the new debt, but not the old debt. How …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsDiNapoli: External Risks Threaten NYC Budget
Slower economic growth and proposed federal and state actions present potential risks to the citys budget according to a report released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetDiNapoli: Fiscal Stress May be Looming for Glens Falls
… and combined services with Warren County. I urge Mayor Diamond to continue to make the difficult, but necessary, … citizens of the city of Glens Falls,” Mayor John Diamond said. DiNapoli’s report noted, over the past decade, …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … 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/2016/11/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… also lose the remaining $82,244 in state aid if officials do not properly submit claims for reimbursement by June 30, …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsHazard Mitigation and Coordination
… Objective To determine if New York City Emergency Management (NYCEM) … and continuity of operations. The audit covered the period from January 2018 through April 2022. About the Program … and left many New Yorkers with limited access to food, drinking water, health care, and other critical …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationOpinion 92-47
… (of E911 surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need not be segregated in … purpose. You ask whether a county must segregate Emergency 911 (E911) System surcharge moneys in a "separate account". … of Rensselaer … Whether a county must segregate Emergency 911 E911 System surcharge moneys in a separate account …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases School Audits
… worked by the 10 custodial unit employees that worked 100 overtime hours or more in the fiscal year ending June 30, …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Opinion 93-22
… BAIL MONEYS -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously reported) CRIMINAL … GENERAL MUNICIPAL LAW, §99-m: An order of a superior court to remit a forfeiture of bail is not required in order for …
https://www.osc.ny.gov/legal-opinions/opinion-93-22State Comptroller DiNapoli Releases Municipal & School Audits
… the balance of $508,923 in the retirement contribution for employees reserve was sufficient to cover expenditures for at …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsRabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… the supervision of Assistant District Attorneys Gregory C. Pavlides, Bureau Chief, and Kristen A. Kane and Christina … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeNew York City’s Uneven Recovery: Mothers in the Workforce
… Office of Performance Management and Data Analytics, HRA Program Facts and Reports, https://www.nyc.gov/assets/hra/downloads/pdf/facts/hra_facts/2023/hra_facts_2023_01.pdf . 11 Office of the …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceOpinion 90-50
… legal requirements municipalities must satisfy when the New York State Department of Transportation (DOT) performs … 10 of the Highway Law. You ask, based upon the Comptroller's contract approval function found in section 112 of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Niagara County – County Bridge Maintenance (S9-13-2)
… The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Germantown Central School District – Financial Management (2013M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in Columbia County. The District is governed by a Board of Education which comprises seven elected members. The … expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … financial plan, which would allow District officials to identify developing revenue and expenditure trends, set … and take appropriate action, in accordance with statute, to remedy reserves with excess funds. Adopt a reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of … conservative budgeting practices generated $15.8 million in net operating surpluses. As a result of these operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalOpinion 92-44
… MUNICIPAL LAW, §207-m: The chief of police of a city, who is the permanent full-time head of the police department, is not required, pursuant to General Municipal Law, §207-m, … Municipal Law, §207-m, the chief of police of a city, who is the permanent full-time head of the police department, …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Far Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… and Roy Hoffmann, 54, of Woodmere – were indicted on the alleged thefts in 2014. All were accused of illegally …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialComptroller DiNapoli Releases Municipal Audits
… reviews most of the department’s bills, they typically do so after the payments have already been made, and their …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1