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State Comptroller DiNapoli Releases Municipal Audits
… In addition, officials appropriated fund balance to balance the budgets because purported revenues were not sufficient to fund operations. However, operating surpluses occurred … plans or a written fund balance or reserve policy in place to guide the board’s decisions regarding appropriate fund …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Purpose of Audit The purpose of our audit was to review internal controls over the Library’s private funds … occurred in the receipt and disbursement of funds due to the lack of established policies and procedures. Instead of writing individual checks to reimburse employees, officials wrote a check to the …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256State Agencies Bulletin No. 1930
… The purpose of this bulletin is to provide instructions for processing payments related to ERAP activities and to … agencies of new Time Entry Earnings Codes to be used for reporting and tracking these payments. Affected Employees … of the Budget (DOB), agencies must track expenditures for work related to COVID-19, including ERAP activities. To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsJefferson Community College – Procurement (2017M-156)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services … not address insurance coverage and competitive methods to procure it. Key Recommendation Revise the College’s purchasing policy to include a method to seek competition for insurance …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andCost-Saving Ideas: Containing Employee Health Insurance Costs
… Cash Payment In Lieu of Health Benefits For employees who have coverage available under a spouse’s plan or another … employees would qualify and are interested in the plan. Have your employees weigh the benefits and risks of switching … to manage it. This can be very cost-effective if you have employees with relatively good claims histories. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsState Agencies Bulletin No. 1936
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 CSEA … Racing Inspector at the NYS Gaming Commission are eligible to receive a CSEA ASU Work-Related Clothing Allowance … Stip); and Has a Comp Rate Code of FEE; and Is assigned to a track location in the title of Racing Inspector during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingState 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 Announces State Contract and Payment Actions for December 2015
… monthly notice to provide current information about the number and types of contracts and payments by the state. This …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-announces-state-contract-and-payment-actions-december-2015Opinion 96-22
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund … established) GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… purpose of our audit was to review internal controls over reserve funds for the period July 1, 2007, through April 30, … outstanding debt, and more than $1.1 million in general fund reserves that exceeded reasonable needs of the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsComptroller DiNapoli's Legislative Program
Archived Legislation items from the 202324 Session proposed by Comptroller DiNapoli to increase accountability and transparency in state and local government
https://www.osc.ny.gov/legislationState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … $181,938 in reported costs that did not comply with SED requirements and recommended such costs be disallowed. The …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Rise in NYC Metro Area Housing Costs Outpaces Other U.S. Cities
… major metropolitan areas in the U.S., according to a new report from New York State Comptroller Thomas P. DiNapoli. … to a slowdown in housing development. DiNapoli’s report noted the city has taken some action to support the … enough to keep up with demand. Despite efforts, permits for new residential buildings, which include new market rate …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-rise-nyc-metro-area-housing-costs-outpaces-other-us-citiesOpinion 88-63
… Act, all civil defense expenditures of a county are, with certain exceptions not here applicable, general county … to organize, equip and train auxiliary police rests with the county. Therefore, all expenses associated with these activities are general county charges (McKinney's …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Opinion 2008-2
… was elected or appointed. This exception, however, does not apply to any renewal of such a contract. Moreover, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2DiNapoli: New York Sends More Money to Washington Than It Gets Back
… York sent an estimated $24.1 billion more in tax payments to Washington than it got back in federal spending in federal … 2017, getting back 90 cents for every dollar, according to a report released today by State Comptroller Thomas P. … In 2017, New York was one of just 11 states that sent more to Washington than it received. Only New Jersey, …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backState Comptroller DiNapoli Releases Audits
… for Community Living, Inc. (2020-N-4) DHS contracted with the Institute for Community Living to provide a range of … or 9.7% of all reported costs, that did not comply with the requirements in the Fiscal Manual, Cost Manual, and … $229,000 in fees under a construction management contract with the Dormitory Authority of the State of New York (DASNY) …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsImplications for the Future – 2021 Financial Condition Report
… pandemic will heavily influence economic activity for the foreseeable future. Outbreaks of new variants, … services and other essential programs. In recent years, for example, new federal funding has helped to extend health … level until SFY 2023-24. However, total tax collections for SFY 2020-21 ended the year $6.8 billion higher than …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureOpinion 93-18
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Firefighters' Benefit Law, §3[10]). Thus, section 216(2) does not require a town board to conduct a mandatory … sixty percent of the town board. Further, section 216(2) does not require a town board to vote on a proposal selected …
https://www.osc.ny.gov/legal-opinions/opinion-93-18