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Wallkill Central School District – Financial Management (2015M-294)
… Background The Wallkill Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill … budgets with excessive appropriations that resulted in operating surpluses each year and that appropriated fund … reasonable. Develop a plan to use the surplus fund balance in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Overview – Information Technology Contingency Planning
… is a copy of electronic information that is maintained for use if there is loss or damage to the original. … part of IT contingency planning and often critical for restoring operations quickly and effectively following a …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0How to Report Days Worked – Legacy Reporting
… The number of days worked you report for your employees has a direct impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedTravel Advisory No. 13
… Administration issued new standard mileage rates for 2026. The standard rate for personal vehicle mileage is …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesDiNapoli: Fiscal Stress Remains Low Among Villages
… State Comptroller Thomas P. DiNapoli's Fiscal Stress … list of fiscal stress scores, visit: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm Find out how … at Open Book New York . Track municipal spending, the state's 145,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… State Comptroller Thomas P. DiNapoli’s Fiscal Stress … and cities in fiscal stress, visit: https://www.osc.state.ny.us/localgov/fiscalmonitoring/lists.htm To search the … System Search Tool could be found here: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm For access to …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdOpinion 88-32
… informing the public of the name, office, address, office phone number, and office hours of the town clerk. You have … an advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. … stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases School Audits
… District and the Portville Central School District . “In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Dryden Central … average of more than $1 million in each of these years. As a result, the district’s unexpended surplus funds, totaling …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… rates for lower- and middle-income families starting in 2026. Other new funding initiatives include expanding access … as pandemic aid has ended and costs continue to rise. Deep uncertainty surrounding tariffs, the economy and actions …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority … requiring referendum on program for fire company in fire protection district) VOLUNTEER FIREFIGHTERS -- … a fire company located within a fire protection district in the town, unless the proposal has been approved by a vote …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… of the Office of Renewable Energy Siting (ORES) found permit applications were often delayed due to missing or … Under current state law, ORES must issue a final siting permit for most projects within one year of a completed … and found 14 took nearly four years to obtain a site permit, with the majority of time being spent on the permit …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… The number of full-time local government workers employed outside of New York City shrank 7.9% from 491,102 to 452,298 from 2007 through 2022, according to a report by … Comptroller Thomas P. DiNapoli. New York’s decline in local government employment stands in contrast to the nation …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007DiNapoli: Former Clerk Padded Her Pay With Town Funds
… Thomas P. DiNapoli today announced the arrest of Jordan Green after an investigation and audit found that she paid … thousands of dollars in unauthorized payroll payments. Green also had the town pay back her loans from the state’s … and Essex County District Attorney Kristy Sprague. "Ms. Green used her control over the town's accounts to allegedly …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… of business owners, employees, labor unions, and economic developers to provide technical assistance to and educate …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental … 1,655,366 1,076,376 13,175,487 9,362,405 9,623,472 34,893,106 Total liabilities and fund balances $9,408,550 … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli: Read the Fine Print on Your New Gift Card
… New Yorkers this holiday season to read the fine print on gift cards for details about fees and expiration dates. … New Yorkers this holiday season to read the fine print on gift cards …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardStatement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… ahead and I urge caution in tracking revenue and making swift adjustments if needed. “The plan includes an increase …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil … prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan with expanded … received about $1.2 billion in Empire Plan Medicare Rx rebates. The objective of our initial audit, issued on …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOversight of Juvenile Justice Facilities (Follow-Up)
… the Program The Office of Children and Family Services’ (OCFS) mission is to serve New York’s public by promoting the … our children, families, and communities. Toward this end, OCFS, through its Division of Juvenile Justice and … limited-secure facilities, and one non-secure facility. OCFS must ensure that these facilities are operated in good …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-follow