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State Comptroller DiNapoli Releases State Audits and Examinations
… for reimbursement. State Education Department: North Country Kids Inc., Compliance with the Reimbursable Cost Manual (2016-S-53) North County provides preschool special education services to …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsXIV.14.K SUNY and CUNY Senior Colleges Funds and Public Benefit Corporations – XIV. Special Procedures
… Capital Assets reported for SUNY and CUNY Senior Colleges Funds and the Public … Capital Assets reported for SUNY and CUNY Senior Colleges Funds and the Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14k-suny-and-cuny-senior-colleges-funds-and-public-benefit-corporationsDiNapoli: 31 School Districts Designated in Fiscal Stress
… Stress Monitoring System for the school fiscal year (SY) ending June 30, 2025, up from 22 districts in fiscal … balanced to avoid fiscal problems going forward.” From SY 2019-20 to 2024-25, school districts spent $4 billion of … pandemic relief funding. With this funding dwindling, in SY 2024-25, districts reported spending only $317 million in …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressDiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… who live and work in the area, its strong economic growth is tempered by poverty rates and housing cost burdens which … way of our neighbors’ success and happiness.” "The data is in and the numbers don't lie: business is booming Coney … Sandy. The area has also been named as a potential site for one of three casinos to be located downstate. As of …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeDiNapoli Releases School Audits
… expenses were underestimated. This resulted in a smaller net income than anticipated in the 2011-12 fiscal year and a loss in the 2012-13 fiscal year for which a net income had been planned. Frewsburg Central School …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… geopolitical issues causing uncertainty for investors that is likely to continue in the short term,” DiNapoli said. “The … have earned.” The Fund’s long-term expected rate of return is 5.9%. Its annual valuation date is tied to the state fiscal year. DiNapoli noted that while …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25XVII.2 Overview – XVII. Lapsing Appropriations
… Stabilization Account appropriations lapse after close of business on June 30 or the first business day following if … and Debt Service appropriations lapse after close of business on September 15 or the first business day … SUNY Aid to Localities appropriations lapse after close of business September 30 or the first business day following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewDiNapoli: Former Hannibal Fire Chief and Father Arrested
… State Police today announced the arrest of former Hannibal Fire Chief Chris Emmons for allegedly stealing $18,000, and … a volunteer firefighter, for stealing over $2,500 from the fire company. “The Emmonses allegedly diverted money meant to … NYS Police today announced the arrest of former Hannibal Fire Chief Chris Emmons for allegedly stealing $18000 and …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedAvoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Comptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… the Fund will vote against Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla … richest men in the world, with another unprecedented pay package. We have long opposed Musk’s excessive compensation proposals, and this package continues the troubling pattern of prioritizing him …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersDiNapoli: 23 School Districts Designated in Fiscal Stress
… stress,” which is the highest category including: East Ramapo Central School District in Rockland County (76.7 points) and Newfield Central School District in …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressXII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures
… reference the MSC01 Business Unit on the distribution line of the voucher. Agencies should not use the MSC01 Business … reference the MSC01 Business Unit on the distribution line of the voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unitDiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… from May 2021. “The state ended the fiscal year in a good position due to higher than projected receipts and lower …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsOpinion 99-5
… Law, which include municipalities and school districts (see Education Law, §255[1]), may contract with a cooperative … opinions rendered prior to 28 Opns St Comp, 1972, p 62, supra , concluded that the authority to contract with … Office concluded that such contracts were unauthorized (see 22 Opns St Comp, 1966, p 511; 22 Opns St Comp, 1966, p …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 91-33
… MONEYS -- County Treasurer's Fee (applicability of fee to interest earned on deposit of bail) -- Deposit and Investment of (duty of county treasurer to deposit bail in interest-bearing account); (maintenance by … for separate bail deposits); (duty of superior court to deposit retained bail in interest-bearing account and pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Opinion 90-19
… is in reply to your letter concerning the relationship between a village and its fire department. You ask us to … Opns St Comp No. 87-6, p 10). Therefore, the distinction between the village fire department and the fire company is … that these same conclusions apply to the relationship between a fire company within a village and the village …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Accounts Payable Advisory No. 43
… Payment Interest and more Update: The below sections of the GFO were updated and are effective April 1, 2017. … parts of the contacts tab of a vendor record X.4.D Location New section giving detail about important parts of the location tab of a vendor record; Explains new concept of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreOpinion 90-60
… General Municipal Law, §120-w. Such a contract, however, is subject to the provisions of General Municipal Law, … not inconsistent with General Municipal Law, §120-w. This is in reply to your request for our opinion concerning a … of this opinion that the "lease" agreement contemplated is a lease-purchase or installment purchase contract and not …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Audit Committee Charter Guidance and Template
… establishing an audit committee charter. A sample charter is provided at the end of this guidance. This sample charter … resolution of the board. The role of the audit committee is to assist and advise the board on issues relating to the … board members, if the board deems that such composition is advisable to provide the requisite accounting, auditing …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 2000-5
… opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway fund … of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY LAW … may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5