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State Comptroller DiNapoli Releases Municipal & School Audits
… maintain complete financial records or record transactions in a timely manner. The treasurer also did not record … to the executive board monthly. More than $1.1 million in checks were recorded in the accounting records, on average, 59 days after receipt. …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-38
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications … is accompanied by a certified check or other security in accordance with the requirements contained in the plans and specifications or in the public …
https://www.osc.ny.gov/legal-opinions/opinion-91-38DiNapoli Releases August Cash Report
… “The state’s cash position has improved further in recent months, largely because of higher than projected … on Wall Street profitability and the recent volatility in financial markets, the revenue outlook for the remainder … increase was primarily due to a nearly 72 percent jump in estate collections so far this year, as well as continued …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportOpinion 96 - 11
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of town … when selling town real property); (on town board motion in lieu of petition) TOWN BOARD -- Powers and Duties … for the sale of real property to voter approval. This is in reply to your inquiry concerning certain land originally …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Operational Training and Medical Assessments of Train Crews
… Induction Training, where they learn how to operate trains in revenue and non-revenue road service, and in yard or terminal service; prepare trains for road service and switch cars in the yards; and learn the components of a train and gain …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsProtection of Child Performers
… of Labor (Department) is charged with protecting workers in New York State. Part 186 of the New York Codes, Rules and … that a portion of each child’s earnings is protected, in accordance with Article 7, Part 7, of the Estates, Powers … 15 percent of a child performer’s earnings to be placed in trust on behalf of the child. If an employer or payroll …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersHeat and Hot Water Complaints
… Residential building owners must ensure that apartments in their buildings are safe and well-maintained, which … Code (Code) and the New York State Multiple Dwelling Law. In accordance with the Code, residential building owners must … to respond to those complaints. For example, a building in Brooklyn did not have any heat and hot water inspections …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsSUNY Bulletin No. SU-334
… and Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new and existing doctoral students in selected programs. Certain comprehensive colleges are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-334-suny-recruitment-and-retention-payments-gsnu-employeesCincinnatus Fire Department – Financial Management (2025M-91)
… with deposits recorded, but no disbursements were recorded in the ledger. Furthermore, Department treasurers did not … also were not approved by the Department membership. In addition, the Department had three debit cards used for … supporting documentation for collections or deposit funds in a timely manner. We determined that 158 collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91State Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… and services. As a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… not adhere to the district’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of their … whether the collections were remitted intact and in a timely manner. Student treasurers also did not maintain … services without public written disclosure of his interest in the contract with the district. New Lebanon Central School …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… 343 cases with ordered restitution totaling $2.8 million in Chenango , Erie , Franklin , Jefferson , Orange , Putnam … payments that were ordered to be paid, including $171,028 in prior period arrears. DiNapoli’s auditors also found all … locate victims or could not identify the source of funds in their restitution account. In total, the departments had …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… This is a victory for the people — one that has been in the works for decades. The PCFP will strengthen democracy, … running for state office the opportunity to participate in a voluntary public campaign financing system, which … finance program is already being used successfully in New York City, and we urge those who currently hold office …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeSUNY Bulletin No. SU-325
… and Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new and existing doctoral students in selected programs. Certain comprehensive colleges are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesHow to Make a Vendor Responsibility Determination
… In making a vendor responsibility determination, you must … and controls; appropriate legal authority to do business in New York; a satisfactory record of integrity; and an … vendor to address any negative information. Things to keep in mind: Determinations must be made on a case-by-case basis. …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationOpinion 91-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (authority … FIRE DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of) FIRE … with any city, town, village or fire district which has in its fire department an emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (imposition … service or a combination thereof on a town-wide basis or in an ambulance district, may fix a schedule of municipal … receive those services without a fee or charge. This is in response to your inquiry concerning the imposition of user …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Tier Status – Forest Rangers Plan
… to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July … 31, 2012 Tier 6 April 1, 2012 or after *Tier 3 members in the Forest Rangers Plan are covered by Article 11 … on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1864/tier-statusTier Status – En-Con Police Officers Plan
… to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July … 31, 2012 Tier 6 April 1, 2012 or after *Tier 3 members in the En-Con Police Officers Plan are covered by Article 11 … on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1822/tier-status