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Statement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… “The plan includes an increase in the city’s property tax rate and lays bare the considerable obstacles it faces to … The city made an upward revision of $8.6 billion to tax revenue in FY 2027, over 10% higher than in November, fueled by stronger personal income tax revenues and a more than 9% increase in the property tax …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetMidway Fire Department – Disbursements (2026M-11)
Did the Midway Fire Department Department Board of Directors Board ensure disbursements had adequate supporting documentation were for appropriate purposes and were properly approved
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Member Eligibility (Follow-Up) (2023-F-29) Many of the State’s Medicaid recipients are enrolled in managed long-term … were partially implemented, and one was not implemented. State Education Department (Preschool Special Education Audit …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… fiscally stressed , this includes 12 counties, 11 cities and 21 towns. For the third consecutive year DiNapoli’s … has evaluated the financial stability of local governments and has identified 70 municipalities in fiscal stress at … governments have not improved over the past three years, and it is looking tougher for New York’s cities,” said …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesOpinion 2000-9
… the executive director has met the specified criteria and is eligible for the specified additional compensation. You … No. 89-27, p 63; 1987 Opns St Comp No. 87-8; p 13). It is well-established, however, that additional compensation … and employees (see 1999 Opns St Comp No. 99-4, p 6). It is not a gift, however, if compensation is presently earned …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Comptroller DiNapoli Releases School Audits
… in an unlocked and unattended cabinet. The cabinet used to store the district’s cash receipts is not locked during …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra Learning Center, Inc. (Spotted Zebra) on its Consolidated Fiscal Report (CFR) were … Cost Manual (RCM). The audit covered the costs reported on Spotted Zebra’s CFR for the fiscal year ended June 30, 2014 …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… Key Findings At the end of 2013, the District’s unassigned fund balance totaled almost $178,000 or more than 3 times the … real property tax levies. The District reported a capital reserve fund with a balance of $165,728 as of December 31, 2013. District officials created this reserve in the late 1990s to fund future costs of new …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… to January 5, 2013. Background The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member Common Council is the City’s legislative branch. John Whalen was a City … all receipts and disbursements from a bank account that is controlled and monitored by the City Comptroller’s office. …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Town has not established written procedures that clearly define the process for issuing permits allowing property … standards. Develop written procedures that clearly define the process for tapping permits. Periodically conduct …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… advances are repaid by the end of each fiscal year and with interest, when required. Ensure that payments in lieu of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsCUNY Bulletin No. CU-106
… employee's Job Data record each time a retroactive action is requested on the Job Request Panel to determine if additional rows need to be corrected. It is the agency's responsibility to correct all rows by … and data changes) for each row on the Job Data panel that is subsequent to the effective date of a retroactive change. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitOpinion 2002-6
… Faragiano v Town of Concord , 96 NY2d 776, 725 NYS2d 609, Kiernan v Thompson , 73 NY2d 840, 537 NYS2d 122, Lopes v …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… homeless individuals with specialized needs in appropriate shelters where they could receive the support they need to … Health, Substance Abuse, Employment and Senior. General shelters do not offer specialized staffing or services, while … found instances where clients were assessed and placed in shelters that did not match the information documented by …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… Westchester County Department of Social Services Contract Monitoring 2018M35 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Greater Amsterdam School District – Capital Project (2022M-50)
… complete report - pdf] Audit Objective Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes … building improvements and safety upgrades. Key Findings The Board and District officials properly planned, authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Broome-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’ off-campus operations for the period July 1, 2014 through September 22, 2015. … of the component 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-propertyVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49King Center Charter School - Information Technology (2018M-61)
… or questionable computer use on six computers. In addition, sensitive IT control weaknesses were … training to personnel who use the School’s IT resources. In addition, we confidentially communicated key IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Opinion 91-46
… §201; STATE CONSTITUTION, ARTICLE XIII, §7: A county clerk is not a State officer for purposes of the State … Opn No. 84-45, supra , we concluded that the county clerk is not a "state officer" for purposes of article XIII, §7 of … characterization of a district attorney as a State officer is conceptually incompatible with the broad authority …
https://www.osc.ny.gov/legal-opinions/opinion-91-46