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DiNapoli: State Needs to Improve Oversight of Child Care Grants
… licensed capacity information OCFS used to determine grant awards and the child care providers’ actual enrollment. OCFS … the capacity information OCFS used to determine grant awards and actual enrollment of children was especially … footage per child). Auditors found that 45 of the 73 grant awards reviewed would have been a total of $1.09 million …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… The Times Union published an op-ed from New York State … Comptroller Thomas P. DiNapoli today on the shortcomings of the Olson Group’s COVID-19 report and the need for an … The Times Union published an oped from New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseTransforming Into Construction & Development
… criteria and timelines. They evaluated 29 projects for the 2025–2044 20-Year Needs Assessment. We selected four projects …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentOpinion 90-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund by State of county's … refund to a county which amount reflects that portion $500 of each index fee received by the county clerk which should …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Comptroller DiNapoli Releases School Audits
… , Liberty Central School District , School District Energy Performance Contracts , Vestal Central School District … complies with the property tax levy limit. School District Energy Performance Contracts (2013MR-1) Auditors reviewed a total of nine energy performance contracts in eight school districts – …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Town of Sherburne – Budgeting (2025M-3)
… surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the Board did not have …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Former Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… confidence in the institutions that exist to serve them. My thanks to Tioga County District Attorney Kirk Martin and … Police Superintendent Steven James for partnering with my office to ensure that justice was served in this case.” …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsOpinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance Reserve … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 91-62
… J. Dickover, Esq., Village Attorney Village of Greenwood Lake …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 93-17
… of Education of West Islip Union Free School District, et al. v New York State Teachers' Retirement System, et al. , Supreme Court, Albany Co., RJI No. 019028049, May 26, …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 94-29
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … proceedings in which the corporation counsel or county attorney represents the presentment agency or in support proceedings in which the corporation counsel or county attorney represents an indigent spouse, unless the …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Chenango Valley Central School District , Churchville-Chili Central School District , Hamilton-Fulton-Montgomery BOCES , Marion … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Chenango …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Opinion 91-45
… pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) SUPERINTENDENT OF HIGHWAYS -- Powers and … town highways in the manner provided in the superintendent's agreement with the town board. The town board may use its …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 93-32
… annual financial disclosure statements)STATE CONSTITUTION, ARTICLE V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 811, 813; … accordance with the requirements of General Municipal Law, article 18 (§800 et seq .). If so, you ask whether our … a copying fee, pursuant to the Freedom of Information Law. Article V, §1 of the State Constitution authorizes the …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … this time frame as a result of appropriating fund balance to finance the planned deficits. The fund balance as a … appropriations declined from 9.7 percent in 2010-11 to 5.4 percent in 2012-13. North Merrick Union Free School …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1State Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… “During today’s State of the State Address, Gov. Hochul outlined her priorities for New Yorkers in 2026, including addressing critical issues like the … During todays State of the State Address Gov Hochul outlined her priorities for New Yorkers in 2026 including addressing critical issues like the …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressState Agencies Bulletin No. 2179
… bargaining units listed above may have been eligible for a one-time lump sum payment. Payroll Bulletin 2129.2 (CSEA), … (Administration) or 10/19/2023 (Institution). OSC Actions: Earnings Codes OSC has created the following Additional Pay … for more information on overtime adjustments. Control-D Report Available After Processing: After processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceCUNY Bulletin No. CU-775.1
… Bulletin Supersedes Payroll Bulletin No. CU-775 Purpose: The purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) … The purpose of this bulletin is to provide agency instructions for processing the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedCUNY Bulletin No. CU-775
… employees, agencies must submit the following information on the Time Entry Interface (NPAY502) or the Time Entry page … employee’s taxable gross and is subject to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedDiNapoli: Number of Domestic Violence Victims Rises in 2022
… The number of domestic violence victims increased in 2022 by 8.5% in New … by State Comptroller Thomas P. DiNapoli. October is Domestic Violence Awareness Month. According to the Centers … stalking by an intimate partner during their lifetime. “Domestic violence has a devastating effect on individuals and …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022