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Opinion 88-68
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. ZONING AND PLANNING -- Planning Boards (authority of individual member to vote on matter of personal interest) … Whether a member of a town planning board is disqualified from considering and …
https://www.osc.ny.gov/legal-opinions/opinion-88-68State Comptroller DiNapoli Releases Audits
… Rural Rental Assistance Program in partnership with the United States Department of Agriculture (USDA). The program … to sufficiently monitor individual projects. Department of Health: Medicaid Program – Impact of Rejected Encounters on … through rebates received from drug manufacturers. Managed care organizations are required to send the Department of …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsEmployer's Guide
… your work done, including resources from the Employer’s Guide, on the Employer homepage . Bookmark the Employer … The Employers Guide is a resource for the benefit and payroll staff of …
https://www.osc.ny.gov/retirement/employers/employers-guideState Comptroller DiNapoli Statement on State Budget Extender
… a delay and employees on the institutional payroll should watch closely." …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-statement-state-budget-extenderRetirement Contribution Borrowing Limits
… 303 of the Laws of 2017 – A.8093 (Abbate) / S.6391 (Golden) – Establishes a cap on the amount that certain Tier 6 …
https://www.osc.ny.gov/legislation/retirement-contribution-borrowing-limitsTuition Assistance Program – State Financial Aid Program at Barnard College
… is a women’s liberal arts college. Located in Manhattan, near Columbia University, students at both schools can enroll …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… complete report - pdf ] Audit Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education (Board) and District officials effectively managed the District’s financial condition. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementCicero Fire District – Financial Condition (2023M-132)
… report – pdf] Audit Objective Determine whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial reports and effectively managed the District’s financial condition. Key Findings The Board … Determine whether the Cicero Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Fairview Fire District – Financial Operations (2024M-138)
… [read complete report – pdf] Audit Objective Determine whether the Fairview … on formal Board actions and were not made available for public review in a timely manner. Key Recommendations The audit report includes 18 recommendations that, if implemented, will …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Cooperstown Central School District – Financial Management (2024M-65)
… with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through … reduces the amount of surplus fund balance subject to the statutory limit, giving the appearance that surplus … budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65State Contract and Payment Actions in October
… Service Employees Association Inc. for a childcare grant program. Office of Court Administration $1.4 million with … in Albany. $4.8 million to NextCorps Inc. for Luminate NY program awards to attract and grow optics, photonics and … Construction Co. LLC for reconstruction of the I-81 and NY 17 Interchange in Broome County. $1.4 million to Monroe …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberDiNapoli: 90 School Districts in Fiscal Stress
… include scores for the dependent school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … Central School District (Broome) and the Tupper Lake Central School District (Franklin). DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… contract is one awarded with the intention that it will be used by more than one agency. Multi-agency contracts are … The Awarding Agency establishes a CC contract intended to be used by other agencies for employee health services. The … CM0001AA). The number of numeric characters that can be used will be based on the maximum field length that can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsVendor File Advisory No. 3
… Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor … collect and record a Primary Contact’s email address and phone number. SFS recently updated the layout of the Vendor … primary contact that does not have an email address and/or phone number. Including a phone number and/or email address …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressShelter Island Union Free School District - Fund Balance (2020M-23)
Determine whether the Board appropriately managed the District’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/shelter-island-2020-23.pdfKent Fire District No. 1 - Financial Operations (2019M-37)
Determine whether the Board effectively managed the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/kent-district-1-2019-37.pdfHornell City School District - Financial Management (2019M-38)
Determine whether the Board adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/hornell-2019-38.pdfDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… Mitchell-Lama developments in New York City – 753 Classon Ave. Housing Co. (Classon), located in Brooklyn, Cathedral …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsState Comptroller DiNapoli Releases Audits
… cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments tend to be desirable … consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure efficient turnover …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsNew York City Budget Balanced But Economic Risks Have Grown
… New York City ended fiscal year (FY) 2019 with a surplus of $4.2 … than expected revenues, especially tax collections, the city’s savings program and unneeded reserves in that year. “New York City’s economy continues to expand, but the risk of an … New York City ended fiscal year FY 2019 with a surplus of $42 billion …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grown