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State Comptroller DiNapoli Releases Municipal & School Audits
… Bank reconciliations also were generally not prepared or provided to the board in a timely manner and adjusted bank … 19 nonstudent network user accounts that were not needed or used in more than five years. KIPP Troy Prep Charter … to the undeposited funds, and the risk of loss, diversion or theft of school funds was increased. South Jefferson …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… are beholden to all voters and not to special interests or big donors. This system’s design incentivizes smaller … state comptroller, state attorney general, state senator or state assemblymember to access matching funds based on … without access to funding do not run for elected office or face a severe financial disadvantage to mount a viable …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeState Agencies Bulletin No. 2118
… a row if none exists effective 03/30/2023 (Administration) or 04/06/2023 (Institution) using the Action/Reason code of … if none exists, effective 03/30/2023 (Administration) or 04/06/2023 (Institution) on the Additional Pay page in … codes must be submitted using the appropriate Leap Year or Non-Leap Year calculation based on the effective dates of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024MTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… 2013. Since 2006, the cost has grown by $2.4 billion, or 38 percent, and the completion date has been pushed back … that the actual cost of East Side Access may be at or below its current estimate, and that service could begin … there is a 20 percent probability of additional costs or delays. The cost of building the new LIRR terminal below …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… standards, so it cannot be sure of what districts are, or are not, providing students. DiNapoli’s auditors surveyed … remained unaware of what any of these districts were, or were not, providing students in terms of mental health … that students are receiving mental health education or that the instruction achieves the intent of the law. …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… for enrollees to take action to renew their insurance or risk having a gap in coverage. Since the Department of … million, to nearly $1.3 billion in SFY 2023-24 if 5%, or 46,291 individuals, identified as renewals outstanding … additional $372.2 million to nearly $1.5 billion, if 10%, or about 92,592 of such individuals, eventually renew their …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planDiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… extreme weather such as blizzards, heavy rain, wind storms or heat waves cannot be prevented, railroad officials need to … and clear tracks was not properly maintained, inspected, or tested. On a review of 13 pieces of snow-fighting … weather events were often not included in the guidance or documented if implemented. DiNapoli recommends the LIRR: …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesState Agencies Bulletin No. 2213
… a row if none exists effective 03/28/2024 (Administration) or 04/04/2024 (Institution) using the Action/Reason code of … if none exists, effective 03/28/2024 (Administration) or 04/04/2024 (Institution) on the Additional Pay page in … codes must be submitted using the appropriate Leap Year or Non-Leap Year calculation based on the effective dates of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Opinion 88-47
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … village tax shall be a lien on real property "until paid or otherwise satisfied or discharged." Inasmuch as the village tax liens in …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 89-45
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … either appointing an attorney as an employee of the town or engaging the services of an attorney as an independent … the total consideration paid to a municipal officer or employee, and is not necessarily limited to fixed salary …
https://www.osc.ny.gov/legal-opinions/opinion-89-45DiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… from a prior database that had either never been inspected or had not been inspected in the five years prior to December … Auditors found that the Department had not established or publicized a tolerance level for Varroa mites. Also, in … to audit findings, the Department did not issue a permit or obtain a disease-free certification, as they are supposed …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… gaps when revenues fall short due to an economic downturn or other circumstances. However, the state has not … reserves will be available next time economic downturns or other conditions merit their use, DiNapoli proposed the … Day Reserves, including the history of the TSRF and RDRF, or go to: …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesDiNapoli Op-Ed in Times Union
… debt is projected to increase by $26 billion, or 42 percent, from $61.9 billion in 2021-22 to $88 billion … state debt should be required to be issued with a level or declining debt service structure, be limited to a final maturity of 30 years or fewer and must begin to be repaid within one year. State …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… review (OP Transactions), there may be unique processes or requirements. Those are provided in later sections of this … identifying the reasons an alternate Business Unit and / or Department ID is needed. A determination on the agency … the EDSS in real time, including Approvals, Non-Approvals or Requests for Additional Information. Agencies are reminded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewApplication Review and Site Permitting for Major Renewable Energy Projects
… renewable energy facilities that generate 25,000 kilowatts or more. Additionally, some projects originally filed prior … days to determine whether a permit application is complete or missing required documentation and to notify the … control the timing prior to an application transfer, or the application’s quality and the applicant’s …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsTown of Wawayanda – Financial Operations (2024M-160)
… for all funds to $7.7 million as of the end of 2023 or 118 percent of the 2024 appropriations. The Board did not … Board did not develop a written multiyear financial plan or develop a comprehensive capital plan that addresses … financial risks and the affordability of new services and/or capital investments. The Board did not request and is not …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Averill Park Central School District - Payroll (2018M-255)
… agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Town of Queensbury - Water System Cybersecurity (2018M-268)
… awareness training. Water officials did not prevent or monitor public disclosure of information on the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Etna Volunteer Fire Department - Procurement (2019M-48)
… for purchases. The Board did not establish policies or procedures for the procurement of goods and services. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Schoharie Central School District - School Lunch Operations (2019M-19)
… at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19