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State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetOpinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. LOCAL LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL … may utilize the tax levy procedures for the enforcement of delinquent water user charges against properties outside …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 89-4
… the town may sell bonds and notes, at public or private sale, to the bank of which the supervisor is a director and … We note that the term "contract" is defined for purposes of article 18 to include the designation of a … as a depository, paying agent, registration agent or for investment of funds of the municipality of which he is an …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 88-77
… This opinion represents the views of the Office of the State Comptroller at the time … A member of a school district board of education who is also an employee of a not-for-profit corporation would … letter in which you inquire whether a school board member, who is also the salaried director of a local council for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-77DiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according … said. “Auditors found tens of thousands in monthly hotel costs and expensive dinners on the public’s dime at a … and some of his lodging at the Fairmont Hamilton Princess hotel to his state-issued credit card for a six-day birthday …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsCity of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are reasonable. Background … Key Findings The Yonkers Public School District’s budget request is $661.7 million for appropriations, which …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4II.3.D Evaluation – II. New York State Financial Accounting
… is required under Section 8 of the State Finance Law to issue monthly, quarterly, and annual budgetary (cash) basis reports to the Legislature. These reports contain prescribed … DOB is required under Section 22 of the State Finance Law to prepare and issue quarterly financial plan updates on both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
State Comptroller DiNapoli and Westchester County District Attorney Susan Cacace announced that two former officials at the GreenburghGraham Union Free School District were arraigned today on an indictment charging them with multiple public corruption offenses
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services were provided economically for the period January 1, 2012 through December 31, 2014. … DEC issued a consent order requiring construction of a new facility with a completion deadline of April 2017. If the new …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mTaxable Travel
… expenses appropriately. Background The employee’s official station was New York City, and all of his assignments … for expenses to travel from his home (or rental vehicle pick-up location) to his work area, as these are … for the cost of any charges incurred when using a rental vehicle for personal use. In instances where employees fail …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… not seek competition for eight professional services and insurance totaling approximately $419,000. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment and information … Automated Standard Application for Payments ASAP is an allelectronic payment and information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … and present detailed and periodic financial reports to the Council. Key Recommendations Take steps to reduce the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Whitney Point Central School District – Information Technology (2023M-179)
… did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s … that were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during … Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… Division of Investigations, 14th floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsState Comptroller DiNapoli Releases Audits
… Education Audit Initiative) – Jackson Child Development Center, Inc.: Compliance With the Reimbursable Cost Manual … the various HMISs—data that could be analyzed and used to help identify the root causes of homelessness, gauge progress … of New York: Overpayments for Physician-Administered Drugs (Follow-Up) (2024-F-35) The Empire Plan is the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsXII.6.I Paying a Non-State Employee – XII. Expenditures
… a payment to an individual who provided services to the State. Paying non-employee travel Paying expenses for … Officers DETERMINING EMPLOYEE STATUS Policy Statement: State agencies must appropriately classify workers as either … taxed. The Internal Revenue Service’s (IRS) Federal-State Reference Guide provides state government employers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeOpinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with … interest in contracts between the county and either corporation. The board member, however, must disclose any … abstention and recusal, we note that court cases have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2