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State Agencies Bulletin No. 998
… Session payments Affected Employees Institution Teachers in BU 05 and BU 06 who are working Summer Session Effective … will end on the last day of the academic year as reported in the employee’s Contract Pay page. Location Pay and … working Summer Session and will not return to work in the Fall of 2010, the agency must process a termination, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/998-procedures-processing-2010-summer-session-payments-institution-teachersOpinion 91-51
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from … user fees and benefit assessments to any other county fund in the manner prescribed by General Municipal Law, §9-a. You … are "assessed upon each ... parcel of land at the time and in the manner ..." provided for the levy of county taxes …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 95-12
… or invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- Deposits and Investments … to deposit or invest with a State or federally chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, … §§10 and 11 does not include State or federally chartered savings banks. The term "national banking association", as …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Selected Aspects of Toll Collections
… July 2022, the Authority has referred 60 or fewer license plate numbers to DMV weekly. There were 25,617 outstanding …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Comptroller DiNapoli Releases Municipal Audits
… some payments were withdrawn directly from the village’s bank account without being audited by the board. Town of … not support the district procuring a $1.2 million ladder truck in the most cost-effective manner and did not pursue … dates cash receipts were collected or properly reconcile bank accounts and cash records. Town of Coventry – …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… River Fire District and the Village of Sleepy Hollow. "In today's fiscal climate, budget transparency and … and refunded. However, auditors identified weaknesses in the college’s use of a computerized program to maintain … and 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Report on Environmental Funding in New York State
… The Department of Environmental Conservation (DEC) has experienced staff cuts and constrained funding since … today by New York State Comptroller Thomas P. DiNapoli. “DEC’s staff has declined while funding has barely kept pace … report, “Environmental Funding in New York State,”examines DEC funding and workforce in the context of its mission. The …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… portfolios are being added to the Direct Plan's three age-based options. This will smooth the transition steps from … conservative investments as the beneficiary nears college age. More information can be found in the plan's brochure … day-to-day operations of the Direct Plan . The Vanguard Group Inc., serves as the investment manager. Vanguard …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeRockland County – Budget Review (B6-13-6)
… at December 31, 2008 to $96.5 million at December 31, 2011. These deficits were mainly caused by operating deficits … ranging from $11 million in 2009 to $29.2 million in 2011. In addition to the deficit in the general fund, the … million in the internal services funds as of December 31, 2011. We estimate that the general fund deficit could …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6State Comptroller DiNapoli Releases Municipal Audits
… Town of Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma Volunteer Fire Department . "In … reserve balances increased by $470,000. City of Long Beach – Budget Review (Nassau County) Significant revenue and … Town of Carrollton Forks Fire District 3 City of Long Beach and the Montezuma Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0Department of Health (Department) Examination of Travel Expenses
… 2012 through December 31, 2017 were appropriate and made in accordance with the State’s travel rules and regulations. … certified 820 expense reports that accounted for $164,606 in travel expenses. Key Findings We found $9,760 of the … expense reports within 30 days from the end of travel. Train supervisory staff on how to properly review expense …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesDiNapoli: Regional Land Banks Fighting Urban Blight
… DiNapoli today released a report on the progress regional land banks are making in helping communities fight blight and … zombie properties. New York currently has 15 active land banks throughout the state that acquire properties in an … our state demands action,” DiNapoli said. “The creation of land banks, as well as legislation passed earlier this year, …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightComptroller DiNapoli Releases Municipal Audits
… District – Financial Condition (Monroe County) Since the end of the 2011 fiscal year, the district has steadily … unassigned fund balance from a deficit of $206,815 at the end of 2011 to $64,138 at the end of 2014 and has continued this positive trend in the 2015 …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsControls Over Selected Expenditures
… before it pays for their crime-related losses. Covered items may include medical expenses, replacement of stolen items, and lost earnings. OVS receives State funding from the … minor discrepancies in OVS’ verification of FRE provider licenses. In response, officials stated they have begun to …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240,000 from the district, State … checks and balances. I thank District Attorney Carnright for bringing Mr. Denardo to justice and helping us recoup the … to the district. "I thank the Comptroller and his staff for their diligent work on this case," District Attorney …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of N.J. Man Implicated in Theft of $78,000 in New York State Pension Benefits
… County, N.J., following his guilty plea in November 2015 to the crime of Attempted Grand Larceny in the Second Degree, … felony, in Albany County Court. Fitzpatrick was sentenced to six months in jail and five years of probation. … York State and Local Employees’ Retirement System issued to his deceased godfather, Thomas Sullivan. Sullivan was a …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-sentencing-nj-man-implicated-theft-78000-new-york-stateDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… years’ probation after her guilty plea to grand larceny in the third degree in April. Rose also paid $22,000 in restitution toward the $60,288 she stole from the NYS & … years probation after her guilty plea to grand larceny in the third degree in April …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… in connection with his misuse of a school district credit card. The plea was entered before United States District … Gregg was authorized to use a school district credit card for purchases for the school district. Instead, Gregg allowed a local contractor to use the credit card for his own personal purchases at Home Depot, in …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudDiNapoli: Small Business Growth in New York Outpaced National Average
… small businesses has increased slightly faster than the national pace, according to a report released today by State Comptroller Thomas P. DiNapoli. The report, based on the most recent data available from the U.S. … small businesses has increased slightly faster than the national pace according to a report released today by State …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… School District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report … Central School Districts District progress as of November 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-f