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Adoption Subsidy Program (Follow-Up)
… locate and maintain stable and permanent alternative homes for hard-to-place and handicapped foster children. The … may be recoverable. Subsidies were paid to provide support for 25 children who were reported as being deceased per … in seeking restitution from the responsible localities for the overpayments identified in our prior report. With …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followState Comptroller DiNapoli Releases Municipal & School Audits
… accurately record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real … supported, properly authorized, approved before payment, for valid purposes or properly reported to the board. … totaling $1.7 million and determined: none were reviewed for sufficient budget appropriations, which could result in …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Wells – Records and Reports (2024M-59)
… not annually audit the Supervisor’s records as required by New York State Town Law (Town Law) Section 123. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… depend on the amount of capital funding made available by New York state and New York City, and whether the economy continues to …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… schools and Boards of Cooperative Educational Services (BOCES) emphasizing the importance of addressing chronic … and Peekskill. Although SED requires school districts, BOCES and charter schools to certify the accuracy of chronic … the data reported by school districts, charter schools and BOCES; Provide clear guidance to districts on how to set up …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismOpinion 92-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … incorporating volunteer firemen's benevolent associations) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to pay debts incurred in the operation …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97 - 12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … held public officials to a high standard of conduct and, on occasion, have negated certain actions which, although not …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… funds beyond planned levels to help us to weather the next crisis or recession.” Financial Plan Overview The SFY 2021-22 …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… lapse in September. While transfer receipts boost consumer spending, which translates into sales tax collections, most …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli Announces New $7 Million Investment in Northern Ireland
… to the returns this investment will bring to the public workers of New York state and the peace builders of … New York State Common Retirement Fund, the third largest public pension plan in the United States with more than one … employers. The Fund has a diversified portfolio of public and private equities, fixed income, real estate and …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandOpinion 90-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the obligations are outstanding. This is in reply to your letter concerning the dredging of a pond within the village. …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 95-25
… average full value of real property, and personal income per capita (State Finance Law, §54[2]). Section 54 also generally … payments to local governments. The provisions of the new section 72(2)(a) established "within the general fund a …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-27
… of functions or duties in a county with an alternative form of government). However, given the requirement that each …
https://www.osc.ny.gov/legal-opinions/opinion-90-27DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… the available data may not capture all relevant crimes, as underreporting may occur for several reasons. Victims may …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… and the good counsel that he provided to me. I offer my condolences to Ned's family and commit to doing my best to live up to his example as I serve in the office he …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 61
… cash flow concerns, or Prompt Payment Interest savings. For expedite requests, the agency must contact BSE at … (GFO), Chapter XII, Section 7.D - Expedite Requests , for more detail. … Expedite Requests …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsSkaneateles Central School District - Online Banking (2019M-2)
… adequately segregated the duties of employees responsible for online banking transactions and adequately established … online banking policy to clearly describe the procedures for authorizing and processing transactions. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Seneca Falls - Financial Management (2018M-266)
… $3.8 million. These amounts are excessive, representing 55 percent, 92 percent and 136 percent of 2018 appropriations …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Flanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were … The Flanders Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Town of Stafford - Procurement (2018M-134)
… Key Findings The Board has not developed an adequate procurement policy. Officials did not always obtain quotes in compliance with the procurement policy. The Town may realize cost savings by …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134