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DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… shows the challenges faced by the state’s school districts are as varied as the state itself. Regional factors including … a complex set of state rules and local needs to determine how to best educate our children and pay for it,” DiNapoli … receive less aid and rely more on property taxes. Long Island (66.3 percent) and the Mid-Hudson region (64.1 …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityOpinion 88-12
… to competitive bidding (1983 Opns St Comp No. 83-201, p 257; 1981 Opns St Comp No. 81-104, p 105). March 7, 1988 …
https://www.osc.ny.gov/legal-opinions/opinion-88-12MTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… East Side Access project, which will bring Long Island Rail Road (LIRR) service to Grand Central Terminal for the … MTAs East Side Access project which will bring Long Island Rail Road LIRR service to Grand Central Terminal for the …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetOpinion 88-70
… of express statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v Town Board of Town of Warrensburg … 2d 956, 328 NYS2d 719, affd 38 AD2d 385, 330 NYS2d 188; Adams v Cuevas , 133 Misc 2d 63, 506 NYS2d 614; Meredith v …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) but there are … released today by State Comptroller Thomas P. DiNapoli. “New York City’s finances in fiscal year 2025 benefited from … New York Citys adopted $1197 billion fiscal year FY 2026 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… the long term,” DiNapoli said. “We look forward to working with FirstEnergy as it implements its plan and will continue to engage with our portfolio companies to reach similar agreements. … take to reduce its greenhouse gas emission in connection with President Obama’s goal of an 80 percent reduction in …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… and a $400 million commitment to Leading Edge Investment Advisors for a new small capitalization equity investment … the emerging manager program . “Leading Edge Investment Advisors is honored to be selected by the New York State … Clayton Jue, president and CEO of Leading Edge Investment Advisors. “We commend Comptroller DiNapoli for the Fund’s …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programVI.2.B Policies/Laws – VI. Budgets
… Full Segregations Effective October 1, 2015, all appropriations will be fully segregated. … as available. Generate Parent Functionality Effective October 1, 2015, SFS will begin using the ‘generate parent’ … Effective October 1 2015 all appropriations will be fully segregated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsComptroller DiNapoli Releases Municipal Audits
… its financial condition. City of Norwich – Emergency Medical Services (EMS) Billing (2019M-112) The EMS Department … bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents totaling … did not seek competition for goods that fell below the bid limits or for professional services. Auditors also found that …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Schuyler 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 … The County’s budgeted appropriations for 2013 are $45.2 million. The County Sheriff’s Department appropriations …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… January 1, 2011 through June 21, 2012. Background The Big Flats Fire District No. 2 is located in Chemung County. … Big Flats Fire District 2 Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… to January 31, 2013. Background Essex County is located in northeastern New York State and has a population of … processing of payroll and leave time accruals has resulted in a lack of segregation of duties and lack of compensating …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Southside Academy Charter School – Board Oversight (2013M-318)
… of Audit The purpose of our audit was to examine the School’s relationship with National Heritage Academies Inc. … to June 30, 2013. Background Southside Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees (Board) that has five members. The School’s budgeted expenditures for the 2012-13 fiscal year …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318DiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… rendered, created shell companies and falsified records to hide their crimes. Spina pled guilty to one count of … health insurance fraud which systematically defrauded the state, federal and private insurers of millions of … investigative agencies, Spina will now serve a lengthy sentence in federal prison.” In 2018, Spina and three others …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudFire Safety (2015-MS-1)
… [pdf] , Rome [pdf] , Saratoga Springs [pdf] , and White Plains [pdf] , and the Villages of Hempstead [pdf] , … (Uniform Code). However, the State Education Department is responsible for Uniform Code enforcement with respect to … with the Fire Code. Keep documented evidence detailing when fire plans and evacuation plans were reviewed and …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the District for the … The Cincinnatus Central School District provides education to children residing in eight towns in Cortland County, five … District officials adopted budgets that included plans to use fund balance totaling almost $1.5 million between the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial activities and to identify opportunities for revenue enhancement, for the … validating the amounts retained. District officials also do not have a comprehensive payroll policy supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualHughsonville Fire Company – Financial Activities (2014M-201)
… Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a … volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross receipts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Cortlandville Fire Department – Internal Controls (2014M-3)
… Background The Cortlandville Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by a seven-member … and canceled check images. Record all transactions in a timely manner. Comply with the Department’s by-laws by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3