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Opinion 94-27
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (assessments against non-fronting owners) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for … improvement under Town Law, §200 against both abutting and non-abutting property owners if it is determined that all …
https://www.osc.ny.gov/legal-opinions/opinion-94-27State Comptroller DiNapoli Releases Municipal Audits
… Island , Village of Lindenhurst , Sayville Public Library and the Village of Springville . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Empowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … services to children with disabilities who are between 3 and 4 years of age. SED sets the special education rates … with the guidelines in SED’s RCM regarding eligibility and documentation requirements. For the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… consistently enforcing the state health code for eateries and other establishments nor explaining why violators are not … New York’s more than 96,000 food service establishments and for ensuring they adhere to the state sanitary code. … health departments, New York City’s health department and DOH’s own district offices. The 21 counties without …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… budget. The Board is responsible for establishing and approving all salaries and hourly wages by position or as part of a collective … 13 ALS employees use a combination of sign-in sheets and a biometric timeclock (finger reader) to help ensure that … its 13 ALS employees a total of $9386 A lack of oversight and inadequate controls led to the overpayments occurring …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153DiNapoli Releases Bond Calendar for Fourth Quarter
… the planned bond sales for New York State, New York City and their major public authorities during the fourth quarter … sales of $5.05 billion include $3.06 billion of new money and $1.99 billion of refundings and reofferings as follows: $4.08 billion scheduled for …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for First Quarter
… the planned bond sales for New York state, New York City and their major public authorities during the first quarter … sales of $6.91 billion include $6.28 billion of new money and $630 million of refundings and reofferings as follows: $2.33 billion scheduled for …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education programs, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Positive Beginnings’ CFR for the fiscal year ended June 30, 2020 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2019. About the Program … disabilities who are between the ages of 3 and 5 years. For the purpose of this report, these programs are referred …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2129
… of OSC’s automatic processing of the CSEA Signing Bonus and to provide processing instructions for entering the … Services Unit (BU03), Institutional Services Unit (BU04) and Division of Military and Naval Affairs Unit (BU47) meeting the eligibility … of OSCs automatic processing of the CSEA Signing Bonus and to provide processing instructions for entering the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… of OSC’s automatic processing of the CSEA Signing Bonus and to provide processing instructions for entering the … Services Unit (BU03), Institutional Services Unit (BU04) and Division of Military and Naval Affairs Unit (BU47) meeting the eligibility … of OSCs automatic processing of the CSEA Signing Bonus and to provide processing instructions for entering the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026New York State Comptroller DiNapoli Statement on New Shareholder Rule
… the Securities and Exchange Commission’s (SEC) final vote on a shareholder rule: “Today's action by the SEC will … the Securities and Exchange Commissions SEC final vote on a shareholder rule …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleState Agencies Bulletin No. 2272
… agencies of a change to the AC230 processing schedule and to introduce a new Agency AC230 Worksheet for completion … the corresponding AC230 worksheet has been provided to OSC and processed. Agencies are expected to complete and provide the AC230 to OSC at the time the funds are sent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… School District , Enlarged City School District of Troy and the True North Rochester Preparatory Charter School . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… School District , Guilderland Central School District and the South Jefferson Central School District . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… today by State Comptroller Thomas P. DiNapoli. “Mayor de Blasio and the city are right to approach fiscal year 2017 …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016IX.9.C Transfer Procedure – IX. Federal Grants
… a statutory transfer account authorization is provided and needed, agencies must submit a written request to the … be provided in the request: Chapter, section, year, page and lines of the law authorizing the transfer; Federal Fund(s), Project ID(s), and amounts from which the transfer will be made; State fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureDiNapoli Releases Municipal Audits
… Village of Middleport , Slaterville Springs Fire District and the Village of Westbury . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… School District , Millbrook Central School District and the Mount Morris Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-audits