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Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… 1, 2009 through December 31, 2013. Background The Tupper Lake Volunteer Fire Department, Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in Franklin County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardOverview – Information Technology Contingency Planning
… Establishing backup procedures is a necessary part of IT contingency planning and often critical for restoring …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0State Agencies Bulletin No. 2400
… Federal, State, and/or Local tax withholding in tax year 2026. Affected Employees: Employees who claimed exempt from … who submit withholding certificates claiming exempt in 2026 are affected. Background: According to IRS Publication … for tax year 2025 and intend to claim exemption in 2026 must file a new Form W-4 by February 15, 2026, to claim …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2400-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2026State Comptroller DiNapoli Releases School Audits
… District , Iroquois Central School District , Orchard Park Central School District , Port Jefferson Union Free … improperly restricted $245,000 in this reserve. Orchard Park Central School District – Financial Management and …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… of them. Of the remaining 51 hospitals, five did not have registration certificates for the current and the prior registration period, four had gaps in their registration periods and six had not been inspected as …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysComptroller DiNapoli Releases State Audits
… trains to be delayed. State Education Department (SED): Sunshine Developmental School, Compliance with the Reimbursable Cost Manual (2012-S-64) The Sunshine Developmental School provides special education … of three and five years in Brooklyn, Queens and the Bronx. Sunshine’s special education programs are funded by the New …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … estimate total collections to be closer to $538.4 million. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsNew York City Budget Balanced But Economic Risks Have Grown
… budget easier. Since 2009, the city has added 820,400 jobs, bringing employment to a record level of 4.55 million … has continued this year and the unemployment rate remains near its record low. The city is on track to add 94,400 jobs … $1.15 billion, while maintaining the stabilization reserve at $250 million. If unneeded, these resources could …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownComptroller DiNapoli Releases School District Audits
… school district audits have been issued. Charter School for Applied Technologies – Student Enrollment and Billing … accurately. The school billed tuition totaling $12,600 for three students to the incorrect district of residence and … County) District officials did not use competitive methods for seven professional service providers who were paid …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsHomeless Outreach Program at the Long Island Rail Road
… two apparent homeless clients. However, we found not only did the SUS outreach team indicate they had encountered …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadThe North Country Is Among the Top Regions in the State for Agricultural Sales
… and an essential part of our food supply system. This is especially true in the North Country where sales of farm products topped $1.2 billion in 2022, … in other commodities including being the top producer of maple syrup, hay and other crops (which include grass seed, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryState Agencies Bulletin No. 2305
… of this bulletin is to inform agencies of the processing requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2025. Affected Employees: Employees who claimed exempt from … who submit withholding certificates claiming exempt in 2025 are affected. Background: According to IRS Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2305-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2025State Comptroller DiNapoli Releases Municipal & School Audits
… policy and seek legal investment options that align with the district’s investment needs and benefit taxpayers … were followed. The audit included eight recommendations to help officials monitor and improve the company’s financial … corrective action plan what actions they would take to implement the audit’s recommendations, the board and …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-58
… §805). A "contract" for purposes of article 18 includes only any express or implied claim, account or demand against …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 90-46
… of index fees) CIVIL PRACTICE LAW AND RULES, §8018; JUDICIARY LAW, §39(2)(e); STATE FINANCE LAW, §8(15): A county … to any of the statutes of the state of New York, in any case in which: * * * d. the payment made is in excess of the … which he is the clerk. Pursuant to section 39(2)(e) of the Judiciary Law, the county clerks of all counties outside of …
https://www.osc.ny.gov/legal-opinions/opinion-90-46DiNapoli Releases Municipal Audits
… financial and capital plans, among other issues. City of Amsterdam – Budget Review (Montgomery County) The significant … to finance its operations. The proposed budget for the water fund does not include appropriations for real property … owns outside of Amsterdam for the purpose of supplying water to the city. The proposed budget allocates …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsOpinion 89-17
… fund to pay certiorari claims) EDUCATION LAW, §3651: A school district may establish and expend moneys from a … the time the opinion was rendered, subdivisions (1) and (3) of section 3651 required voter approval to establish and expend …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… of State Fiscal Year 2010–11. The BuildSmart NY program was created to carry out EO 88, and in April 2020, BuildSmart … Order 22 (EO 22) was issued in September 2022 and further built upon EO 88, with a goal of 11 trillion British Thermal … 2020. The actual EUI reduction reported was 14.4%, and when committed (incomplete) projects were added, the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followTrain On-Time Performance
… a day, 7 days a week. The MTA’s website lists schedules for each of the subways’ 20 interconnected lines and three shuttles. Sometimes, a subway train is canceled (i.e., does not depart from the terminal, … line, delays by categories, and on-time performance (OTP) statistics to management and the MTA Board’s Transit and Bus …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… announced today. The latest agreement is with J.M. Smucker Co., which has adopted the Fund’s request that it publicly … where their money is being spent. I applaud J. M. Smucker Co. for agreeing to voluntarily disclose its political … Inc. (50.3%); NextEra Energy Inc. (43%); Western Union Co. (41.7%); The Travelers Companies Inc. (35%); Express …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spending