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DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… of licensing requirements for non-degree proprietary schools let many continue to operate and collect tuition even … DiNapoli found. “Lax oversight allowed proprietary schools that were on dangerously thin ice to continue taking … resources are stretched, but it must ensure these schools are worthy of a license and are not going to rip off …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… The latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, in the face of a mental health crisis among youth, the NYC Department of Education (DOE) can do more to ensure that public school students receive the … The latest in State Comptroller DiNapolis series of audits of …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… sources could open up a budget gap of $800 million in 2026. FEMA recently delayed reimbursements for Covid expenses … a fare and toll increase will go into effect in January 2026, pushed back from the initial start date of August 2025. … Avenue Subway and the MTA looks on pace to reach its goal of committing $12.6 billion this year. Meeting this goal …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to ensure maternal deaths and … DiNapoli. While DOH has made progress to improve maternal health, federal and state health data shows pregnancy-related health conditions and … The New York State Department of Health DOH needs to do more to ensure maternal deaths and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… of surplus fund balance 1 , up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. A … reserves to restrict a reasonable portion of fund balance for a specific purpose, in compliance with statutory … of $4.8 million in each of the five years we reviewed, for a cumulative total of approximately $23.8 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mTerms of Service
… provides these Services subject to the following Terms of Service ("TOS"). The TOS may be updated by OSC from … owned or operated services, all Users are subject to any terms of service, guidelines or rules applicable to such … that are posted on the respective Services pages. All such terms of service, guidelines and rules are hereby …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 2000-4
… (installment payments of) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (installment payment of termination pay) … Pay (installment payments) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §113, 470: A school … from service. 1 Collective bargaining between public employers and public employees is provided for by article 14 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4DiNapoli: Technology Changing How Local Governments Serve Residents
… of its Smart City Project. “New technologies are reshaping how local government services are delivered. Local officials … other local officials to explore options to improve their service delivery.” “Emerging smart technologies have enormous … cameras that record use of the parking spot and support remote e-ticketing. These systems often allow drivers to …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 90-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 79-754, p 154; 24 Opns St Comp, 1968, p 412; Office of the State Comptroller, Financial Management Guide, Cash …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 92-20
… County fairs (imposition of licensing fee) NOT-FOR-PROFIT CORPORATION LAW, §1409(k); TOWN LAW, §§136, 137: A town may … which the fair is held is not owned by the agricultural corporation which runs the fair. You ask whether a town may … the county fair is organized and held by an agricultural corporation. Town Law, §136 provides that a town board may …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… Memorandum of Joint Legislative Committee on Fire Laws, re: L 1957, ch 849, McKinney's Session Laws of 1957, p 2171; … districts "except where the provisions of a general or special law expressly prohibit the rendition of general … Since only the State Legislature may enact general and special laws, the statutory language of section 209-b clearly …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Required Documentation
… by mail , you can attach the required documentation to your claim form. In some cases, we may send you a letter … forms of proof. Proof for Individuals Proof of Address If your current address is different from the address appearing … If youre submitting your claim by mail attach the following documentation to your …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… The Metropolitan Transportation Authority (MTA) continues to make progress on bringing back riders, but ridership … reliability and frequency — where the MTA can take steps to improve riders’ experience and encourage their return, to effectively fulfil its mission and stabilize its fiscal …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Agriculture and Markets: … recommendations, one has been fully implemented and two have been partially implemented. Office of Mental Health … Authority of the State of New York (DASNY) that could have been avoided if it had used a term contract rather than …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsDiNapoli: Fewer School Districts Overriding Tax Cap
… The number of school districts overriding New York’s property tax cap … officials are working hard to operate within the confines of the cap,” said DiNapoli. “As the cap fluctuates below two … on taxes despite these challenges.” Overall, 6.5 percent of districts exceeded the tax cap in 2012-13 (44 districts), …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge … P DiNapoli today announced his office completed audits of the Town of Blooming Grove Village of Cayuga Heights …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… U.S. Attorney Trini E. Ross announced today that that Joseph Geer, 40, of Caledonia, NY, pleaded guilty before Chief U.S. District … covered Geer’s SRO duties was approximately $6,866.84. “Joseph Geer was entrusted by the people of his community to … US Attorney Trini E Ross announced today that that Joseph Geer 40 of Caledonia NY pleaded guilty before Chief US …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsOpinion 88-72
… in the opinion. SEWER DISTRICTS -- Establishment (of town district within county district) COUNTY LAW, §250; TOWN LAW, §§190, 209: The … Concerning the formation of a town sewer district within the boundaries of an existing county sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… the state pension system,” DiNapoli said. “Now, through my partnership with law enforcement, she has been held … for her actions and must repay the money she stole. My thanks to D.A. Green and the New York State Police for their work with my office to ensure justice is served.” “The defendant’s …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullV.3.E Programs – V. Chart of Accounts (COA) Governance
… as follows: BUDGETARY BASIS PROGRAM TREE Level 1: Total Programs Level 2: Major Program- from Appropriation Bill Copy … rolls up to the Major Program value. Multiple budgetary programs can roll up to the same Major Program value. OSC is … value. GAAP BASIS PROGRAM TREE Level 1: All State Programs Level 2: Program category used in reporting (for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programs