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Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education for Regions Outside New York City

This report provides regional analysis of certain financial and demographic data for New York’s school districts outside of New York City.

https://www.osc.ny.gov/files/local-government/publications/pdf/education-revenues-and-expenditures.pdf

Special Quarterly Report on the State Financial Plan: Revenue Results and Trends - First Quarter State Fiscal Year 2008-09

This report is the first of a series of quarterly reports that will highlight key aspects of the State Financial Plan.

https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-2nd-quarter-2008-09.pdf

Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City

New York’s school districts are responsible for one of the most important functions of government – educating children from kindergarten through 12th grade.

https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables.xlsx

DiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy

… the company. “As the principal fiduciary of Connecticut’s pension plans and a shareholder, I have a responsibility to …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergy

Facilities Planning Bureau Project Review

… completes its review of projects in a timely manner and, if not, what the impacts on school districts are. We … The Department is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building Code (Code) in relation to district construction …

https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-review

NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual

… school year. The New York City Department of Education (DoE) refers students to NYSARC and pays for its services …

https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manual

State Agencies Bulletin No. 1665

… agencies with the steps required to calculate breaks in service for ORP and VDC members (Plan Type 7Z) who appear … Date are missing from the TIAA/CREF Suspense/NRI panel in PayServ. The missing completion date(s) could impact … timely when the suspense period has been completed. Breaks in service could also impact the seven year date, when the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742

DiNapoli Honored with National Leadership Award

… D.C. on Wednesday, Feb. 11. The award is given annually to state government professionals who exemplify and promote … in government financial management. “It is a great honor to receive this prestigious award from the Association of … it is the responsibility of state financial officials to ensure that state and local governments use taxpayer money …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-honored-national-leadership-award

Opinion 2002-15

… -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting … in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide … contract for lighting certain improved state highways and county roads, as the town board deems necessary for the …

https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0

State Agencies Bulletin No. 863

… to their NYC reportable wages, is now available. NYS Tax and Finance Rules and Regulations In accordance with the New York State Department of Taxation and Finance Publication NYS – 50, compensation that is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wages

Comptroller DiNapoli Releases State Audits

… (Follow-Up) (2013-F-27) An initial audit report, issued in January 2012, found that the department did not place … may be misappropriated, or used for personal use. In a follow-up, auditors found the department has made some progress in addressing the issues identified in the initial report, …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-audits

Opinion 93-18

… the opinion. FIRE COMPANY -- Powers and Duties (authority to require referendum on establishment of service award … VOLUNTEER FIREFIGHTERS -- Service Award Program (authority to require referendum on establishment of program) GENERAL … MUNICIPAL LAW, §216(2): A town board is not required to conduct a mandatory referendum on a proposal to establish …

https://www.osc.ny.gov/legal-opinions/opinion-93-18

Opinion 91-25

… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … AND PREVENTION -- Disability Benefits (entitlement of paid firefighters to salary increments or steps based on … incurred or resulting from the performance of duty the full amount of his or her regular salary or wages until the …

https://www.osc.ny.gov/legal-opinions/opinion-91-25

Opinion 94-19

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) -- …

https://www.osc.ny.gov/legal-opinions/opinion-94-19

XVI.3.H Materiality – XVI. Financial Reporting

… The determination of materiality and the resulting impact on accounting decisions requires the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materiality

DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks

… soon as next month due to billions in state aid payments for health and education, delayed state tax revenues and … also found: The General Fund cash-basis operating surplus for the fiscal year is $1.7 billion. This amount includes … extraordinary monetary settlements and amounts reserved for debt management. Of this amount, $428 million was …

https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeks

Incarcerated and Death Matches

… the New York State Insurance Fund (NYSIF) made on behalf of nearly 215,000 claimants during the period January 2014 … 2017. We matched the payments to the New York State Department of Corrections and Community Supervision Under Custody files …

https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matches

DiNapoli Op Ed in Times Union

… are meant to help could be put in harm’s way. That is why my office has called on New York’s leaders to enact robust … In a recent audit that examined the state’s use of AI, my auditors found clear evidence that New York’s use of AI is … and using what they learn to drive improvements. My office will look at the AI systems used by state agencies …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-union