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Quaker Street Fire District – Audit Follow-Up (2021M-96-F)
… Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Quaker Street Fire District – Board Oversight (2021M-96), released in December 2021. The audit determined that the Board of Fire … Fire Districts District progress as of November 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fConflicts of Interest of Municipal Officers and Employees
… or employee, your job by its very nature places you in a position of public trust. You are responsible for ensuring that public resources are used in the best interests of the public. You also have a duty to … your interest. What is a contract? A contract includes any claim, account, demand against or agreement with a …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesThird Quarter 2020 Local Sales Tax Collections Down 9.5 Percent; New York City’s Decline Offsets Uptick in the Rest of State
Statewide local sales tax collections in the third quarter of 2020 declined by 9.5 percent, or $452 million, over the same quarter in 2019.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/2020-third-quarter-local-sales-tax-collections-down-9.5-percent.pdfCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers.
https://www.osc.ny.gov/files/local-government/audits/pdf/cayuga-onondaga-boces.pdfJoint Statement on Corporate Disability Inclusion
As investors representing over $1 trillion in assets under management, we believe companies must do more to include people with disabilities in the workforce.
https://www.osc.ny.gov/files/press/pdf/disability-inclusion-investor-statement.pdfVillage of Depew - Purchasing (2018M-158)
Determine whether the Board ensured that goods and services were procured in the most economical way and in accordance with the Village’s purchasing policy.
https://www.osc.ny.gov/files/local-government/audits/pdf/depew.pdfCongregate Meal Services for the Elderly (2016-N-5)
To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n5_1.pdfDiNapoli: 529 College Savings Program Lowers Fees
… Beginning in September, fees in New York's 529 College Savings Program Direct Plan will be … it easier for New Yorkers of all income levels to invest in their loved ones' futures as the cost of a college … Beginning in September fees in New Yorks 529 College Savings Program …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… Cuomo today set forth a strong agenda for New York State in 2014. His leadership and vision have pushed New York in a positive direction. Over the past few years, the state’s … However, more work remains to achieve structure balance. In this current fiscal year, my office identified almost $5 …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressOpinion 91-23
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be … company) VOLUNTEER FIREFIGHTERS -- Eligibility (membership in more than one company) NOT-FOR-PROFIT CORPORATION LAW, … ask whether the statutory prohibitions against membership in more than one fire company apply only to membership in …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 95-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (procedure for … engaged by the county, and the possible recovery in civil action of payments improperly made. The board may … and employing other reasonable methods of inquiry. This is in reply to your letter in which you state that the county …
https://www.osc.ny.gov/legal-opinions/opinion-95-4DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… Thomas P. DiNapoli announced Kristina Hand was sentenced in federal court for stealing $34,000 from the Morris Central School District in Otsego County. Hand, 47, of Morris, pled guilty last … of community service. Hand was also ordered to pay $34,000 in restitution. “Ms. Hand took advantage of her position as …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsSelected Aspects of Bus Procurement
… Authority to determine whether it procures buses in a manner which results in the best value for the lowest cost. The audit covered bus … benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA … Authority to determine whether it procures buses in a manner that results in the best value for the lowest cost …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementState Agencies Bulletin No. 1216
… Purpose To notify agencies of increases in the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2013, … “Retirement Catch-Up” provision, available to employees in each of the last three years prior to normal retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1216-deferred-compensation-maximum-contribution-limits-calendar-year-2013State Agencies Bulletin No. 1113
… Purpose To notify agencies of increases in the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2012, … “Retirement Catch-Up” provision, available to employees in each of the last three years prior to normal retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1113-deferred-compensation-maximum-contribution-limits-calendar-year-2012X.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… contracts, purchase requisitions, purchase orders, and in general, process voucher payments in the Statewide Financial System (SFS) with vendors that have been successfully registered in the Statewide Vendor File and have valid New York State … create contracts purchase requisitions purchase orders and in general process voucher payments in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesLocal Government – 2021 Financial Condition Report
… the single largest source of local government revenue in the State, accounting for $36.6 billion, or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York City). School districts and … the single largest source of local government revenue in the State accounting for $366 billion or 43 percent of the …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… Company, Inc’s (Company’s) progress, as of April 2025, in implementing our recommendations in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in April 2022. The audit determined that the Company’s … Fire Company Incs Companys progress as of April 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… School District’s (District’s) progress, as of March 2025, in implementing our recommendations in the audit report Port Jervis City School District – Financial Condition (2022M-152), released in November 2022. The audit determined that the Board of … City School Districts Districts progress as of March 2025 in implementing our recommendations in the audit report Port …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fTown of West Seneca – Audit Follow-Up (2019M-195-F)
… of West Seneca’s (Town’s) progress, as of December 2024, in implementing our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), released in March 2020. The audit determined that the Town Board … Town of West Senecas Towns progress as of December 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-f