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Opinion 99-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or sewer system) SEWERS AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Seaford Union Free School District – Capital Assets (2024M-112)
… is generally defined as an asset that has a useful life of more than one year. It can include everything from … School districts (districts) also purchase a wide variety of information technology (IT) capital assets, such as … capital assets represent a significant investment of district resources. Detailed records help to establish …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Stafford – Capital Projects (Genesee County) The board did … advisor to manage capital projects, it was not aware of project overruns, cash flow issues or financing source shortfalls. Moreover, a portion of the costs to construct water districts was unfairly paid …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… the MTA made progress in addressing the issues identified. Of the 14 recommendations from the initial report, four were … and one was no longer applicable. New York City Department of Youth & Community Development (DYCD): Oversight of Afterschool and Summer Youth Employment Contracts …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Canisteo-Greenwood Central School District , … , Sodus Central School District , St. Lawrence-Lewis Board of Cooperative Educational Services , Vertus Charter School , … and the Whitesville Central School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsMarketing Service Performance Monitoring
… prevent economic stagnation, encourage the creation of new job opportunities, increase revenues to the State and … travel, tourism, and business investment. In support of these programs, ESD awarded a contract in December 2011 to … media, and communications agency. Due to the value of the contract and the appropriated State funds involved, it …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringDiNapoli: Wall Street Bonuses Slip From 2006 Record
… in the securities industry during the second half of 2007 are a fairly clear indicator that tax collections, … than the record $33.9 billion in 2006. The average bonus of $180,420 in 2007 dipped 4.7 percent from 2006, reflecting … Wall Street added 9,600 jobs during the first 11 months of 2007, a 5.4 percent increase. Actual bonuses vary by …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordDiNapoli Report Examines State School Aid Trends
… within the budget,” said DiNapoli. “As the start of a new fiscal year approaches, this report is intended to … Over the past decade, school aid has averaged 23.6 percent of state-funded expenditures. The Division of the Budget projects this share to increase to 25.6 percent …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsOpinion 92-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … A school district may not transfer the unexpended balance of an insurance reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-92-11DiNapoli: Billions Needed for Repairs to Local Bridges
… repairs is staggering, DiNapoli’s report found the number of "structurally deficient" locally-owned bridges has … time. Many local governments understand the importance of long-term planning for their infrastructure needs but they … steps to make funds for repairs available, the assistance of the federal government has also been critical. Difficult …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-billions-needed-repairs-local-bridgesState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Adams – Justice Court Operations (Jefferson County) … however, after auditors found the board’s annual audit of the justices’ books and records is inadequate because it … perform the review procedures. Also, auditors found none of the justices prepared monthly accountabilities or bank …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… following audits and examinations have been issued. Office of Children and Family Services (OCFS): Financial Oversight of the Advantage After School Program (Follow-Up) (2019-F-27) … their expenditures proportionately. Based on observations of program attendance at selected providers, the cost per …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… CEF spent $3.4 billion through 2023 and has achieved 45% of its total efficiency goals. “The Clean Energy Fund has … Commission (PSC) to promote the use and development of clean energy resources, is administered by the New York … from ratepayers include: Market Development which consists of initiatives focused on generating energy savings and other …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsDiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… and two as “susceptible to fiscal stress.” The Village of Island Park (Nassau County) was classified in “significant … Homer (Cortland) and Huntington Bay (Suffolk). “The number of local governments with a fiscal stress designation remains … more drastic steps are needed. With uncertainty coming out of Washington having the potential to affect state and local …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… sexual orientation and gender identity. Exxon's adoption of the Fund's proposal ends a long-running dispute between the corporation and a host of investors and advocates. The Fund will withdraw its … made its name a byword for obstinacy," DiNapoli said. "All of us who have fought to have Exxon adopt comprehensive equal …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsHomeless Housing and Assistance Program – Project Selection and Maintenance
… 8, 1990 to administer HHAP and is staffed by 17 Office of Temporary and Disability Assistance employees. HHAP was … created in 1983 to provide funding for the establishment of homeless projects in the form of grants, loans, or loan guarantees to acquire, construct, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceState Agencies Bulletin No. 1743
… and the leave was entered after the weekly processing of the Workers’ Compensation programs Affected Employees All … that was entered into PayServ after the weekly processing of the Workers’ Compensation programs Effective Date(s) Effective the beginning of pay periods 3L/3C, paychecks dated 5/15/19 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… to hide their crimes. Spina pled guilty to one count of conspiracy to commit health care fraud and today was … months (nine years) in federal prison, plus three years of probation and pay $9.7 million in restitution and forfeit … defrauded the state, federal and private insurers of millions of dollars,” DiNapoli said. “This type of fraud …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District financial … fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. firehouses. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… Purpose of Audit The purpose of our audit was to examine the Department’s operations for … Schuyler County is located in the Finger Lakes Region of New York State and has a population of 18,340. The County …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120