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Statement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… Statement on New York City’s Preliminary Budget (Jan. 28, 2026) State Comptroller DiNapoli Statement on New York City Budget (Jan. 16, 2026) …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetKing Center Charter School - Information Technology (2018M-61)
… King Center Charter School Information Technology 2018M61 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… fund balance of $36,539 as of May 31, 2017. The general, water and sewer fund all experienced cash flow issues due to … fund deficit. Adopt a fund balance policy to govern the level of fund balance to be maintained in each of the …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… The contract agreement with this agency did not have clear guidelines for actions to take upon the agency’s failure to …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ … shared educational programs and services to 15 components school districts. BOCES is governed by a seven-member Board … districts. Capital budget appropriations for leased building space for the 2015-16 fiscal year total …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyGreater Amsterdam School District – Capital Project (2022M-50)
… (project) that includes building improvements and safety upgrades. Key Findings The Board and District officials … project that includes building improvements and safety upgrades …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Bradford Central School District – Online Banking (2022M-102)
… ensured online banking transactions were appropriate and secure. Key Findings While we found online banking … was limited. Have an adequate online banking policy and procedures. Monitor computer use with the acceptable use … by the Board. Update the electronic banking policy and disseminate it to all authorized online banking users. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102State Agencies Bulletin No. 1583
… and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees … Contract Pay and Additional Pay for Contract Pay teachers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1583-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1938
… academic year or later. Please refer to Payroll Bulletin No. 1917 - Procedures for Processing 2021 Summer Session … Pay (LMH, LOC, and LOM) must be started by the agency if no previous row exists on Additional Pay page with the End … the first day of the academic year is mid-pay period since no status change has been reported on the teacher’s Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1938-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Comptroller DiNapoli Releases Audits
… identified $701 million in improper Medicaid MLTC premiums on behalf of 52,397 recipients who were no longer eligible … and Medicaid paid $2.8 billion in MLTC premium payments on behalf of 51,947 recipients who received a limited number … 2010, was enacted to reduce rechargeable batteries’ impact on the environment. The Call2Recycle (C2R) rechargeable …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… over the past three years, and it is looking tougher for New York’s cities,” said DiNapoli. “While it is clear that our … and Glens Falls; and the towns of Hempstead, Colonie, Napoli, Saugerties, Rochester and German Flatts. Another 18 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Long Beach City School District , Lynbrook Union Free School District , … City School District – Controls Over Cash Receipts (Nassau County) The district did not establish formal, written cash … $900 for unused personal days. However, they also received credit for the unused personal days, which were converted to …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Opinion 89-62
… This opinion represents the views of the Office of the State Comptroller at the time it was … multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is … conclusion in regard to fire district elections. For example, subdivision 1 of section 6-138 of the Election Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 2000-9
… and certain other payments) GENERAL MUNICIPAL LAW §858(7): An industrial development agency may not determine at the end of a year to provide additional compensation as an "after-the-fact" bonus to the executive director of the … whether an industrial development agency may compensate its executive director by an annual salary plus an additional …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Agencies Bulletin No. 2002
… represented by PEF at DHSES. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … canine. Employees can only be paid for those pay periods in which the employee was eligible for the entire pay period. … on 10/19/2017 for employees deemed eligible as outlined in the MOU. Agencies should begin using the new Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationState Agencies Bulletin No. 1935
… checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or Undeliverable New York State … State Agencies Bulletin No 1935 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersCity of Lockport -- Budget Review (B7-1-14)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … in the proposed budget appear reasonable. The City did not appropriate any fund balance as a funding source in the … did not provide cash flow estimates for 2018, which would have allowed the City to determine if unrestricted fund …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… $107,984. Specifically, we found that the City could not account for $36,234 in fees that should have been paid for … totaling approximately $344,000 from a separate bank account titled the “Binghamton City Sport Leagues” for the … 27, 2012. He was one of the two signatories on this account and the bank statements were mailed to his home …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsDiNapoli: Clerk Pocketed Thousands in Fines
… Lisa Dillon after an investigation with the St. Lawrence County Sheriff’s Office found the former town of Norfolk justice court clerk misappropriated nearly $10,000 in court fees paid … to conceal her crimes,” DiNapoli said. “The St. Lawrence County Sheriff’s Office was instrumental in helping my staff …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… Background The West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 residents. The … budget appropriations. This occurred primarily because in 2008 and 2009 the District received unexpected insurance … $157,000. Further, the Board currently has no plans to use a portion of the existing unassigned fund balance to reduce …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160