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Adoption Subsidy Program (Follow-Up)
… locate and maintain stable and permanent alternative homes for hard-to-place and handicapped foster children. The … may be recoverable. Subsidies were paid to provide support for 25 children who were reported as being deceased per … in seeking restitution from the responsible localities for the overpayments identified in our prior report. With …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followState Comptroller DiNapoli Releases Municipal & School Audits
… the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly … 21 of the 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Wells – Records and Reports (2024M-59)
… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Pleasant Valley – Financial Management (2024M-158)
… report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated … million in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… Authority (MTA) will be able to limit future fare and toll increases to 4 percent as planned will depend on the … amount of capital funding made available by New York state and New York City, and whether the economy continues to grow … Nondiscretionary costs, including debt service and fringe benefits, are projected to account for more than half (52 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… often disengaged, falling behind academically and at risk for dropping out of school entirely," said DiNapoli "The … perils of chronic absenteeism. But given how vital it is for our children to be in school and learning, I urge the … at least 10 percent of enrolled school days in a year for any reason – excused or unexcused. SED figures indicate …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismOpinion 92-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … behind in several payments to creditors and is requesting funds to help him through this "slow period". For purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97 - 12
… however, would be prohibited from performing services for the engineering firm in relation to any matter before, or … "contracts" (see General Municipal Law, §§800-805). For this purpose, a "contract" includes any express or … or employee from receiving, or entering into any agreement for, compensation for services to be rendered in relation to …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… This reduction was fueled by the receipt of substantial new resources, including $15.2 billion in federal assistance … little planned for subsequent years. However, significant new recurring spending commitments are planned in two key … billion in SFY 2024-25. In contrast to these significant new investments, only $825 million in total deposits to the …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesDiNapoli Announces New $7 Million Investment in Northern Ireland
… P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is investing $7 million (£5 million) in Northern … retirees and beneficiaries from more than 3,000 state and local government employers. The Fund has a diversified …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandOpinion 90-4
… -- Powers and Duties (imposition of benefit assessments for drainage) LOCAL FINANCE LAW, §11.00(a)(3); VILLAGE LAW, … serves as a significant portion of a drainage basin for a large portion of the village. You also indicate that … you state that the pond has become a breeding place for insects and other wildlife and the silt has created an …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 95-25
… LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid … "Notwithstanding Any Other Provision of Law" (meaning of for purposes of the aid to localities budget) STATE … added). Section 54 of the State Finance Law provides for an annual apportionment and payment of State aid to …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-27
… of functions or duties in a county with an alternative form of government). However, given the requirement that each …
https://www.osc.ny.gov/legal-opinions/opinion-90-27DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… It requires our spiritual, political, community and business leaders to take active roles in denouncing hate, …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… York's heavy debt load. He achieved a great many things in his career and served the people of New York with great … to doing my best to live up to his example as I serve in the office he cared so deeply about and worked so hard to …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 61
… cash flow concerns, or Prompt Payment Interest savings. For expedite requests, the agency must contact BSE at … (GFO), Chapter XII, Section 7.D - Expedite Requests , for more detail. … Expedite Requests …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsSkaneateles Central School District - Online Banking (2019M-2)
… authorized and processed. None of the employees involved in online banking received Internet security awareness … processing transactions. Ensure that employees involved in online banking receive Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Seneca Falls - Financial Management (2018M-266)
… oversight of the Town’s financial operations. Key Findings In 2017, total unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Flanders Fire District – Disbursements (2014M-199)
… to determine whether disbursements were properly processed for the period January 1, 2013 through March 31, 2014. … approximately 4,400 residents. Budgeted appropriations for 2014 are $684,200. Key Finding The Board is not provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Town of Stafford - Procurement (2018M-134)
… Town may realize cost savings by reducing the thresholds for purchases requiring quotes in the procurement policy. Key … State General Municipal Law (GML). 1 Review the thresholds for the purchase of goods and services not subject to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134