Search
Opinion 88-36
… would now prevent this result (see Town Law, §64[1]). The only possible exception to the strict liability rule … be kept in mind that the cases discussed above concerned only public funds. It may be appropriate, therefore, to … to provide indemnification. This distinction is found not only in the nature of the acts themselves, one of which is …
https://www.osc.ny.gov/legal-opinions/opinion-88-36DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… District, which serves at-risk students from kindergarten to 12th grade, were arraigned today on an indictment charging … a maximum potential sentence of 8 1/3 to 25 years in prison. The investigation was conducted by the Office of the … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… the allowable U.S. General Services Administration and New York state dinner rates; An alleged ‘travel expense’ of $32,500 for a management software license; and Transportation expenses totaling $33,203, nearly …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsII.3.D Evaluation – II. New York State Financial Accounting
… statements and schedules on receipts and disbursements for all funds of the state (including agency sole custody … funds operating results and provide updated projections for the remaining quarters of the current fiscal year of … and repayments of advances presented in forms suitable for comparison with the financial plans submitted with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationCity of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the … request is $661.7 million for appropriations, which has a budget gap of at least $22.5 million. The District has … tax limit. We caution the City that if property values do not increase, its ability to increase taxes may be reduced …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Accounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial … Updated Guidance for Paying Sales Tax and Freight Amounts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsTaxable Travel
… Purpose We examined travel expenses a New York State Homes and Community Renewal (HCR) rent inspector incurred … Purpose We examined travel expenses a New York State Homes and Community Renewal HCR rent inspector incurred …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services … through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson City entered into an …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultWhitney Point Central School District – Information Technology (2023M-179)
… also did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s … were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… Authority (MTA)’s February Financial Plan: “There is still a lack of clarity on how the MTA will close its $600 million … and publicize savings through efficiencies, rather than cutting services, will likely take on added importance given …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… the next business day via the Automated Clearing House (ACH) system. Federal and state agencies can view relevant … the e-mail, please provide your full name, agency, e-mail address and phone number. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s internal controls over claims … housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … by an elected Mayor and an eight member elected Common Council. The City’s total budgeted appropriations for the … of over $11.4 million. This has occurred because the Council adopted budgets that were not based on prior year’s …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Broker Search for Internal Equity and Fixed Income
… The New York State Common Retirement Fund’s (Fund) 2026 broker selection process is open through May 15, 2026. All broker-dealers are encouraged to apply, including … the Fund’s Director of Compliance and the OSC Inspector General at [email protected] in the event it becomes …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… to $76,577 for all households. Health Care : In 2019, only 31% of older adults in poverty reported being in good or …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsState Comptroller DiNapoli Releases Audits
… has acquired permission to access the data from only seven of 24 CoCs, which represent approximately 7% of …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-733
… for Elevator Mechanics. Affected Employees CUNY employees in the title of Elevator Mechanic are affected. Background A … of Teamsters regarding rate increases for employees in the title of Elevator Mechanic, Elevator Mechanic’s … 2020 through April 17, 2024. The agreement, as summarized in a memorandum from Carmelo Batista dated January 20, 2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesOpinion 2001-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9XVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for … Finance in accordance with reporting objectives and GASB Statement 33. While it is anticipated that this will result … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenues