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Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… of enabling the School to engage in what are essentially commercial ventures. We question whether the Board had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Beacon City School District -- Budget Review (B6-15-4)
… totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The preliminary …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Ticonderoga Central School District – Financial Condition (2013M-154)
… cash flow needs, the District borrowed $1.1 million at the beginning of the 2012-13 fiscal year. While the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Schoharie Central School District – Financial Condition (2013M-263)
… examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background The Schoharie Central School … the District’s actual available fund balance at the close of fiscal year 2012-13 was $2.1 million, or 10 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Copenhagen Central School District – Financial Condition (2016M-142)
… December 31, 2015. Background The Copenhagen Central School District is located in the Towns of Champion, Rutland … Copenhagen Central School District Financial Condition 2016M142 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Asset Forfeiture Escrow Fund
… to: Office of the State Comptroller Local Government and School Accountability Data Management Unit 110 State Street, …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundReporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersDiNapoli: Second Former Mechanic at State Police Garage Pleads Guilty to Felony
… County District Attorney William Gabor and New York State Police Superintendent Kevin P. Bruen today announced that former state police mechanic Jeffrey Rapasadi has pleaded guilty to … County District Attorney William Gabor and New York State Police Superintendent Kevin P Bruen today announced that …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-second-former-mechanic-state-police-garage-pleads-guilty-felonyEconomic and Demographic Trends – 2021 Financial Condition Report
… rate climbed to a high of 16.2 percent in April 2020 and ended the year at 10.0 percent. All industries in the … experienced job losses. The hardest hit was the leisure and hospitality sector, losing over one-third of its … State decreased by 2.3 percent in 2020. The accommodation and food services industry realized the largest decline in …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsCUNY Bulletin No. CU-741
… the chart of accounts strings mapped to the position pools in PayServ. Affected Employees: All CUNY employee records will be affected. Background: In order to correctly calculate the charges for the split … year-end payroll allocation percentages are outlined in the Guide to Financial Operations, Chapter XV, Section 6.A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-741-new-york-state-payroll-system-payserv-cuny-fiscal-year-endDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… office to repair Broome County's finances." As of Dec.31, 2013, the county's general fund had $10.1 million in … 0.1 percent of gross expenditures. Additionally, as of Dec. 31, 2016, the county's combined unassigned and assigned …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressOpinion 89-2
… to a group purchasing program) PUBLIC HEALTH LAW, §2803-a; GENERAL MUNICIPAL LAW, §103(8): A municipal nursing home may … competitive bidding requirements. You ask whether General Municipal Law, §103(8), which exempts "municipal … bidder after advertisement for bids where so required by General Municipal Law, §103. General Municipal Law, §103(1) …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Individual Education Plans (IEPs) 1 for students enrolled in special education programs. The District’s 2023-24 special … action. Appendix D includes our comments on issues raised in the District’s response letter. We conducted this audit … of the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43DiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… 2016, a wider gap than three years before, according to a report released today by State Comptroller Thomas DiNapoli. … significantly impact New York and other states." Today's report, a follow-up to one DiNapoli released in 2015, shows … average and ranked 12th among the states. DiNapoli's report also shows: The federal government provided more than …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… As a result of the agreements, the Fund, which owns shares in each company with respective values of $5.9 and $3 … Energy (29%), Westar Energy (28%) and DTE Energy (27.5%). In response to another shareholder proposal filed by … . The IPCC has estimated that a 55 percent reduction in global GHG emissions is needed by 2050 to stabilize global …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureChanges in Federal Policies Pose Significant Risks for New York City's Budget
… Projected budget gaps for New York City in the coming years appear manageable, but tax changes and … by State Comptroller Thomas P. DiNapoli. "Major shifts in federal fiscal policies constitute the greatest risk to … may lie ahead, depending on the effects of what happens in Washington." The November update to the city’s four-year …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetOpinion 92-41
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … the district. According to your inquiry, the fire district in question is located on a narrow island in a town. You state that in the district "[t]here are no …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli Announces State Contract and Payment Actions for April 2015
… Grants, including $2.3 million to Port Authority of NY and NJ, $1.9 million to the state Canal Corp. and $1.6 million to …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… shelters had inadequate night shift coverage (one staff vs. three required at one location, and two staff vs. four required at the other). Nearly half (22) of the 47 …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failure