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Cuba-Rushford Central School District - Financial Management (2020M-7)

… an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7

State Agencies Bulletin No. 1950

… bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (82), NYCBERS (83), NYCERS (84), … of Bill No. C00243, approved on 04/01/2019, which provides for dollar limitations on benefits and contributions under …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systems

Altona Fire District – Claims Auditing (2016M-162)

… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the … Not all claims contained supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162

Hammondsport Central School District – Nonresident Tuition (2016M-248)

… is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates … students. Two home districts were underbilled by $5,078 and one home district was overbilled by $638. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248

State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget

… Budget proposal put forth today by Governor Hochul comes at a time of continued economic growth and improving …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budget

State Agencies Bulletin No. 1735.2

… job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within … are some employees in the five boroughs of New York City (NYC) whose annual salary (including Location Pay) may be less … Work in one of the five boroughs of New York City (NYC) Have a Pay Basis Code of ANN on or after the appropriate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employees

State Agencies Bulletin No. 1735.1

… job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within … are some employees in the five boroughs of New York City (NYC) whose annual salary (including Location Pay) may be less … Work in one of the five boroughs of New York City (NYC) Have a Pay Basis Code of ANN on or after the appropriate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employees

DiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses

… funds. A comprehensive look at past audits is available online:  …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expenses

DiNapoli Releases Report on Tax Check-Off Donations

… Gift to Wildlife, was created in 1982 to provide funds for fish and wildlife purposes through the Conservation Fund. …

https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donations

State Comptroller DiNapoli Releases School Audits

… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-audits

DiNapoli: NYRA's Future Uncertain

… could be a long shot.” In September 2008, upon renewal of its exclusive franchise, NYRA entered into a bankruptcy … to New York state. In return, the state forgave nearly all of NYRA’s debt obligations. In addition, a Franchise … financial operations. A temporary Reorganization Board of Directors was also created in 2012 after more financial …

https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertain

State Comptroller DiNapoli Releases Municipal & School Audits

… fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net … declined by approximately $9 million, and cash declined from $4.1 million to $1 million. Officials also did not … found that although the district’s Corrective Action Plan that was filed with the Comptroller’s Office indicated …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0

VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables

… 10-13 of the State’s Cash Basis Annual Report on State Funds. Guide to Financial Operations REV. 07/19/2019 … …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivables

SUNY Bulletin No. SU-325

… implemented the 2019-2023 Agreement between the State of New York and the Communications Workers of America/Graduate … taxable income, will be included in the employee’s taxable gross and is subject to all employment taxes and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employees

DiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances

… passed, would enable further gap reductions through direct funds and reduce uncertainty associated with economic …

https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-finances

How to Make a Vendor Responsibility Determination

… In making a vendor responsibility determination, you must assess … review must address the four categories below before you can make a determination. Category Factors to be considered … Responsibility Review Process Documentation Requirements How to Conduct a Responsibility Review … You should consider …

https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determination

State Comptroller DiNapoli Releases Audits

… appropriately collect taxes and suggested recommendations for how the Department could improve oversight of … to young children with disabilities. CPN is reimbursed for these services through rates set by SED. Auditors looked … My Children Day Care (AMC) is a New York City-based not-for-profit organization authorized by SED to provide Special …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-audits

West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)

… it to our office within 90 days. For more information on preparing and filing your CAP, please refer to our …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-company

Medicaid Program – Improper Medicaid Payments for Childhood Vaccines

… benefit that provides free vaccines to eligible children younger than 19 years of age whose parents or guardians may …

https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccines

Opinion 91-41

… in the opinion. REFERENDUM -- Tax Limitation (authority by petition to compel referendum) TOWN LAW, §81: Town electors may not, by petition, compel the town board to hold a referendum on a … to impose a limit on the amount of annual tax increases, section 81(1)(e) does not provide authority for a petition to …

https://www.osc.ny.gov/legal-opinions/opinion-91-41