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State Comptroller DiNapoli Releases Municipal Audits
… Fire District , and the Town of Stony Point . “In today’s fiscal climate, budget transparency and … all the money owed to the town and/or paid to her. In addition, the clerk and code enforcement officer failed to … that provide guidance to the library staff involved in the cash collection process. The procedures also …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… Fuel pleaded guilty today to Falsifying Business Records in the Second Degree in the Village of Wappingers Falls Justice Court. Attorney … act violations. Bottini Fuel will pay over $3.2 million in criminal restitution and civil damages. "Bottini Fuel …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actOpinion 99-2
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring … not violated by the use of town employees to perform work in connection with the construction of a town salt storage … the town would be required to make such purchases in accordance with its procurement policies and procedures. …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment (within area … and dissolution of fire and fire protection districts in towns. Article 11 authorizes towns to undertake … Law §185) and to establish fire districts (Town Law §170). In each case, the proceedings may be commenced either upon a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8English Language Learners Programs
… or no English, and require support to become proficient in English—receive appropriate support to improve English proficiency can result in better academic outcomes and engagement in their communities. State Education Department (SED) data …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsImplementation of the Dignity for All Students Act
… providing public elementary and secondary school students in New York State with a safe and supportive environment free … and dignity to include an awareness and sensitivity in the relations of people, including different races, … incident. OORS is the system of record for all incidents in schools (e.g., disciplinary, building conditions, …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actState Comptroller DiNapoli Releases Municipal and School Audits
… audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, 2023 and 2024 financial statements further … city has limited options available to fund any increases in operating costs. City officials were not planning to …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… more than one insurance plan. Auditors identified $492,061 in overpayments for services processed with coordination of … for by third-party health insurance. A prior audit, issued in July 2022, determined that the Department of Health (DOH) … insurance carriers for the recovery of about $292 million in pharmacy claims that MCOs paid as the primary insurance …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsForfeiture of Benefits for Convicted Felons
… of pensions of public officials and public officers in New York State who have been convicted of certain offenses. Public Integrity Reform Act Enacted in 2011 the Public Integrity Reform Act applies to "public … agency may commence an action for pension forfeiture in the supreme court of the county where the conviction took …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsOpinion 90-61
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Preemption (financing town … -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts … basis. Town Law, §§202 and 202-a provide the manner in which assessments shall be raised in town special …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Agencies Bulletin No. 2174
… Clothing Allowance. Affected Employees: Employees in the Administrative Services Unit (ASU) – BU02 who meet the … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/14/2023, or … dated 12/20/2023. Eligibility Criteria: Employees in Bargaining Unit 02 on 10/01/2023 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2174-2023-csea-work-related-clothing-allowance-asu-employees-representedTime and Attendance Practices of Selected Employees
… were beyond the metropolitan area were actually residing in New York City and would therefore owe New York City … Background The MTA provides transportation services in and around the New York City metropolitan area. Each MTA … by various documents including tour schedules, sign-in and sign-out sheets, time clocks, and KRONOS (an …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesOversight of Building Construction Site Safety
… of more than 1 million buildings and construction sites in NYC through enforcement of, among other laws and rules, … managers, contractors, and subcontractors engaged in construction or demolition operations to institute and … From 2018 through 2020, 26% of all worker deaths in NYC were construction related. DOB reported that 2,003 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyMaintenance and Inspection of Event Recorder Units
… Transit is the largest public transportation agency in North America and one of the largest in the world, with 472 subway stations spread across four of … an average weekday, carried about 7.7 million passengers. In 2000, Transit began to deploy its New Technology Trains …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsState Agencies Bulletin No. 2074
… Clothing Allowance. Affected Employees Employees in the Administrative Services Unit (ASU) – BU02 who meet the … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/15/2022, or … paychecks dated 12/21/2022. Eligibility Criteria Employees in Bargaining Unit 02 on 10/01/2022 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2074-2022-csea-work-related-clothing-allowance-asu-employees-representedSUNY Bulletin No. SU-345
… Salary Calculation. Affected Employees: SUNY employees in salary Grade 980 with a Comp Rate Code of CAL and CYP . Background: In any fiscal year in which February 29 th falls, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-345-leap-year-salary-calculation-fiscal-year-2023-2024-sunyVillage of Weedsport – Financial Management (2025M-76)
… The Board also maintained unrestricted fund balance in the general and sewer funds totaling $696,548 (44 percent … general fund by almost half and for the sewer fund almost in full. Additionally, the Board maintained insufficient unrestricted fund balance in the water fund to finance operations and appropriated more …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Elmira City School District – Capital Projects (2025M-21)
… or written and verbal quotes to ensure purchases are made in the most prudent and economical manner, a well-planned … exceeded the competitive bidding requirements set forth in New York State General Municipal Law (GML) or were subject … contracts for professional services that were not let in accordance with the District’s procurement policy, which …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9City of Ithaca – Records and Reports (2025M-114)
… million. Audit Summary Although transactions recorded in the accounting records and reports we reviewed were … not recorded) and timely accounting records and reports. In addition, we determined the City Controller’s (Controller) … (AFRs) to the Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law (Law) …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114