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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … monitoring of its Active Directory environment. Office of Mental Health – Benefits Advisement Services for Individuals …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… Payment Months by Municipality [xlsx] (last updated July 2025) "Aid and Incentives for Municipalities: New York … towns and villages that receive AIM. Once again, the 2025-26 Enacted State Budget includes TMA funding of up to … related to TMA payments: Chapter 53 of the Laws of 2025, Temporary Municipal Assistance Appropriation [pdf] TMA …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… failure could result in significant economic consequences for residents, municipalities and the state. With increased … of State Dam Safety Officials estimates the cost for these types of repairs in New York at $360 million. But … asset planning and establish long-term financial forecasts for dam maintenance and, if necessary, rehabilitation. Raise …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsSUNY Bulletin No. SU-138
To explain OSCs automatic processing and agency procedures
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-138-restoration-contract-pay-and-additional-pay-suny-21pPublic Authorities – 2022 Financial Condition Report
… as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … governmental financial assistance and support is provided for operating and other expenses. In fiscal years ending in … default on their obligations. In addition to issuing debt for their own purposes, public authorities issue debt on …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesState Agencies Bulletin No. 1149
To provide agency procedures to process Longevity Payments and adjustments for overtime payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1149-april-2012-50000-longevity-payments-long-term-seasonal-employeesOpinion 98-14
… to be appropriated and to be raised by real property taxes for townwide purposes; and (2) the amounts proposed to be appropriated and to be raised by real property taxes for town outside village purposes. Article 8 of the Town Law … of revenues and expenditures of the administrative unit for the ensuing fiscal year. Estimates must be submitted in …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Opinion 2000-12
… of $75 in certain circumstances (General Municipal Law §805-a[1]), prohibits the disclosure of confidential information (General Municipal Law §805-a[2]) and prohibits appearances before municipal boards … district to adopt a code of ethics setting forth for the guidance of its officers and employees the standards of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Comptroller DiNapoli Releases State Audits
… students as eligible for Tuition Assistance Program (TAP) awards . Incorrect certifications include 29 students … four students whose accounts were not credited with the TAP payment, three students who were not properly … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, tests did …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by … staff services agreements with Naturally Lewis Inc., a not-for-profit corporation, to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the board …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-62
… Mode of Selection (signing multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, … voter is not prohibited from signing nominating petitions for two or more candidates for the same fire district office unless the board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-62DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… for school districts seeking to override the property tax cap required 60 percent voter approval (a “supermajority”) to … when advancing a budget to the voters that exceeds the tax cap. On revote, two (Rensselaer and Fort Edward, mentioned … steadily since the implementation of the property tax cap. The tax cap was first effective in the 2012-13 school …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Tuition Assistance … Auditors also found the consultant spent $773,621 more from the accounts than it should have. Office of Children and … York State Health Insurance Program, Selected Payments for Special Items for the Period July 1, 2012 through Dec. 31, …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsOpinion 98-16
… 1998 Bruce Bonacquist, District Treasurer Menands Union Free School District … How long a school district must hold …
https://www.osc.ny.gov/legal-opinions/opinion-98-16State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … audits and examinations have been issued. New York City Department of Housing Preservation and Development (HPD): Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (2017-N-5) Auditors …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsOpinion 97-2
… eligible to purchase Part B Medicare insurance, he or she loses coverage for amounts that would otherwise be paid …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2000-14
… either in prescribed dollar amounts or as a percentage of pay, into an annuity program under which: all school district … the payments would be fully vested immediately in the teacher and available to the teacher prior to retirement; there would be no fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Gouverneur Central School District – Financial Management (2016M-351)
… schools with approximately 1,600 students, is governed by an elected nine-member Board of Education. Budgeted … consistently overestimated general fund appropriations by an annual average of $3.2 million, or 10.8 percent, from … the school lunch fund exceeded the maximum amount allowed by federal regulations by an average of 43 percent in 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Child Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides … $12.9 billion in spending from April 2015 through March 2025. In SFY 2025, federal funding totaled more than $1.1 … CCAP services in January 2025, 63 percent were in New York City (95,124). Outside of New York City, Monroe (7,113), …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistance