Search
Opinion 88-77
… provision by the corporation of arts-in-education programs to the district. However, disclosure would be required under General Municipal Law, §803. This is in reply to your letter in which you inquire whether a school board … Council on the Arts has contracted with the local council to provide State funds up to fifty percent of the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-77CUNY Bulletin No. CU-704
CUNY Bulletin No CU704
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveII.3.D Evaluation – II. New York State Financial Accounting
… disbursements for all funds of the state (including agency sole custody funds). Additional information about the budgetary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationCity of Yonkers – Budget Review (B20-6-4)
… not approved or available at year end, the District could have an additional $12.7 million budget gap. The District’s … rents, metered water sales, utilities gross receipts and consumer protection bureau may not be achievable. The City will incur …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4State Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … New York State Comptroller Thomas P DiNapoli released the following statement on New York Citys Fiscal Year FY 2026 Preliminary Budget …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetState Comptroller DiNapoli Statement on MTA 2023 Budget
… budget update. It also shows the uncertainties that cloud larger budget gaps in the outyears, which my office has …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in SFS … created, agencies are able to start spending against the grant award via the project. As expenditures are recorded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewTown of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt … Town of Stony Point Budget Review B61315 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15New Hartford Central School District – Payroll (2021M-149)
… report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials ensured … Determine whether New Hartford Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Fishers Fire District – Financial Condition (2021M-128)
… complete report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. … Determine whether the Board of Commissioners Board effectively managed the Fishers Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… accurate, properly approved and supported. We attribute the audit findings to inadequate Board oversight, policies … As a result, payroll staff were unable to interpret what benefits employees are entitled to receive and may be improperly providing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… network user accounts that could be used as entry points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan impairs the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… [read complete report – pdf] Audit Objective Determine whether Hastings-on-Hudson … accounts had last log on dates ranging from March 2014 to November 2022. Key Recommendations Convey management’s expectations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Throop – Highway Department (2021M-115)
… whether the Town of Throop (Town) Board (Board) and the Highway Superintendent (Superintendent) provided adequate oversight of the Highway Department’s (Department) financial activities. Key … Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Industrial Development Agencies in New York State
… Reporting Information System within 90 days following the closing of each fiscal year. Failure to comply with reporting … in an IDA losing the ability to provide tax exemptions. Below is an interactive map developed by the Office of the … . For tabular data of what is presented in the dashboard below, see IDA Dashboard Data . …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateCredit for Previous or Military Service – Article 14 Benefits
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time … before that employer elected to participate in the Retirement System. To receive this credit, you must earn at … in New York State, your service may be recredited and your date of membership and tier changed. If your previous …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… led by Asian, Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With a … and languages is needed.” In 2023, New York City was home to 1.43 million people 65 and older, up 53% since 2000, … centers, naturally occurring retirement communities and home-delivered meals. From CFY 2020 to CFY 2024, federal …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsOpinion 2001-9
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… Police for their partnership with my staff to hold this official accountable for her actions.” The Comptroller’s audit of the Bradford Volunteer Fire Company is expected to be finalized later this year. DiNapoli …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the … New York State Comptroller Thomas P DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-plan