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Opinion 89-1
… the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to convert employee's … contract between the town and its highway department employees which, among other things, provides for the employees to receive a certain number of sick, vacation and …
https://www.osc.ny.gov/legal-opinions/opinion-89-1DiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are upholding in-state residency … students, resulting in tuition undercharging. “SUNY is enabling graduate students from out-of-state to take … residency rules apply or that they were confused by them, it’s possible that similar problems exist at many of SUNY’s …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsCity of Newburgh – Budget Review (B23-6-9)
… program in fiscal year 2024-25. The City could potentially face shortfalls based on revenue estimates for sewer usage …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9CUNY Bulletin No. CU-723
… purpose of this bulletin is to provide agency instructions for processing the December 2021 Uniform Allowance Payment. … Brotherhood of Teamsters, Local 237, provides for uniform allowance payment of eligible employees. Section … Agreement, as extended by the Memorandum of Agreement for Successor Agreements, between the City University of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentCUNY Bulletin No. CU-694
… Purpose The purpose of this bulletin is to provide agency instructions for processing the December … Association, provides for a uniform allowance payment to eligible employees . In addition, a memorandum dated … their first three uniform allowance payments, are entitled to the December 2020 Uniform Allowance Payment as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0NYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Birch Family Services Inc on its Consolidated Fiscal Reports were reasonable necessary directly related to
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on SteppingStone’s CFR for the fiscal year ended June 30, 2018 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2017. About the Program SteppingStone is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualTracking the Return: The Tourism Industry in New York City
Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.
https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdfCollege Readiness (2021-N-1)
To determine whether DOE is adequately preparing students for post-secondary institutions. Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n1.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfReview of the Financial Plan of the City of New York, December 2022
New York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4, after transfers, but City finances could come under pressure amid a slowing economic recovery and an increase in demand for City services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2023.pdfSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdfNYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… and its stockholders from repeating the harms described" in the complaint. The lawsuit alleges that the Wynn Resorts … latest, March 28, 2016, when those allegations surfaced in litigation involving the company and Elaine Wynn (former … against Mr. Wynn puts the company's gaming licenses in jeopardy. Mr. Wynn resigned in response to public pressure …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsDiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… Supervisor of Prattsville, pled guilty today to wire fraud in connection with a grant extended to Prattsville in the wake of Hurricane Irene. The announcement was made by … Attorney Carla Freedman; Janeen DiGuiseppi, Special Agent in Charge of the Albany Field Office of the Federal Bureau of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsState Comptroller DiNapoli Releases Audits
… to the president. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… all PILOT agreements were properly billed, collected and distributed. Sixteen of the 62 bills reviewed were … tax either used incorrect assessment values or tax rates and had an inconsistent payment calculation process that … in two projects being overbilled a total of $170,842 and two projects being underbilled a total of $184,474. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Springs as well as an audit of inmate hospital costs in Chautauqua, Clinton, Erie, Jefferson, Orleans, Oswego, Rensselaer and Westchester counties . “In today’s fiscal climate, budget transparency and … with the Office of State Comptroller until April 2014. In addition, district officials used a request for proposal …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Fire Company, Inc. – Apparent Misappropriation of Funds (Steuben County) After a referral from Steuben County … equipment should be replaced and whether to accumulate funds for replacement in reserves or take advantage of …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsLehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman College … 2013 through December 4, 2014, CUNY reported 336 active or closed bank accounts, including 14 at Lehman. In addition, … Form.” The UC notifies the college within five business days of the receipt of the form as to whether there …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accounts