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Schenectady County – Investment Program (2025M-5)
… Did Schenectady County (County) officials develop and manage a comprehensive investment program? Audit Period … serve four basic objectives – legality, safety, liquidity and yield. A comprehensive investment program is used to … investment assets are adequately safeguarded, establish and maintain internal controls and proper accounting records …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5DiNapoli Announces State Contract & Payment Actions for November 2014
… financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … maintenance in New York City. $12.5 million to Verde Electric Maintenance Corp. for field equipment maintenance in … Moreland Commission $150,000 with Kirkland & Ellis LLP for legal services for the state Senate related to the Moreland …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-announces-state-contract-payment-actions-november-2014DiNapoli: State Financial Condition Improving
… mechanism to track the spending of settlement dollars, much of which may flow through public authorities, and no … Facilities Program, bringing the total authorization for this program to more than $1.1 billion over three years. The … funds. In addition, considerable spending is shifted off-budget to public authorities; Makes more than two dozen …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… This section informs Business Units how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement … – Claims, Awards, Judgments and Settlement Agreement s of this Guide. Note: For those payments previously made since … This section informs Business Units how to process vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… impact of the pandemic on the city’s workforce, an online tool identifying key programs that face funding risks, and a … in overtime costs. Through the first six months of the current fiscal year, overtime costs totaled $1 billion, up … millions of dollars for programs that are not funded in future years. These funding cliffs could impact educational …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryEnglish Language Learners Programs
… 2023. About the Program According to the U.S. Department of Education, there is a well-documented achievement gap … English Language Learners (ELLs)—students who, by reason of foreign birth or ancestry, speak or understand a language … enrollments are on the rise in New York, with the number of ELL students outside of New York City increasing 8% from …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 96 - 11
… town board to submit proposition to voter approval on own motion) REFERENDUM -- Permissive (need for when selling town real property); (on town board motion in lieu of petition) TOWN BOARD -- Powers and Duties … for sale of real property to referendum on board motion) TOWN LAW, §§64(2), 94: A town board, on its own …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… Regional factors including the local economy, labor force mix and demographics all have implications for spending, pupil outcomes and the delivery of services, … to determine how to best educate our children and pay for it,” DiNapoli said. “My office’s report identifies the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityOpinion 88-12
… Law, §4-412; General Municipal Law, §120-w; 1979 Opns St Comp No. 79-307, p 52; 1988 Opns St Comp No. 88-2, p __), they may enter into cooperation … are not subject to competitive bidding (1983 Opns St Comp No. 83-201, p 257; 1981 Opns St Comp No. 81-104, p 105). …
https://www.osc.ny.gov/legal-opinions/opinion-88-12MTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… and Long Island, taxpayers will have to bear the brunt of these unanticipated costs. There must be lessons learned … public transportation project and the first expansion of the LIRR in more than 100 years. Initially expected to … connect the LIRR main line in Queens to the lower level of the existing 63rd Street Tunnel and then to a new LIRR …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetOpinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or sewer system. It has been consistently held in this State that a municipality may not submit a proposition to a … disposal or treatment facilities required by order of the State Departments of Health or Environmental Conservation …
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) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… included an additional $500 million allocation to Artemis Real Estate Partners for real estate investments, an …
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-policieslawsSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
Schuyler County Sheriffs Department Payroll Civil Fees and Bail 2013M120
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)
… year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. firehouses. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mSouthside Academy Charter School – Board Oversight (2013M-318)
… relationship with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to June 30, 2013. Background Southside Academy Charter School, … support for how the costs are allocated. As a result, this limits the Board’s ability to adequately monitor NHA and …
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
… announced James “Jay” Spina was sentenced in federal court for running a large-scale health care insurance fraud scheme. Spina and three … Spina pled guilty to one count of conspiracy to commit health care fraud and today was sentenced to serve 108 months … announced James Jay Spina was sentenced in federal court for running a largescale health care insurance fraud scheme …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudFire Safety (2015-MS-1)
… (Fire Code) requires an approved fire safety plan and evacuation plan to be prepared and maintained for most … and Poughkeepsie) did not review or approve fire safety or evacuation plans. Of the 96 buildings visited, 73 (76 … Code requirements. Forty-four (46 percent) did not have an evacuation plan on file that complied with the Fire Code. …
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)
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of … and anticipated operations and avoid raising more real property taxes than necessary. Review all reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191