Search
Freeport Union Free School District – IT Asset Management (S9-22-10)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … costs of approximately $12,500 were not inventoried. In addition, annual inventories were not conducted, IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10DiNapoli Calls on Aetna to Disclose Corporate Political Spending
… Fortune 500 company’s annual meeting. DiNapoli is trustee of the New York State Common Retirement Fund, which holds 1,249,849 shares in Aetna, one of the largest insurance companies in the United States, valued at $135.6 million. “In the aftermath of the U.S. Supreme Court’s decision in Citizens United , …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingOpinion 2001-12
… bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public Library (authority of library board and governing board of … Whether the trustees of a school district library may adopt provisions to cover employees or if they …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Opinion 2004-6
… ARTS AND CULTURAL AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a … Law §57.07(2) and, as consideration under the contract, permit the historical society to use the unneeded space in a … the space in the building. You ask whether a village may permit an historical society to utilize vacant space in a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 2008-1
… to school district) -- Exceptions (contracts with not-for-profit-corporations) GENERAL MUNICIPAL LAW §§ 800(2), … board member serves as a trustee and, assuming disclosure is not otherwise required by General Municipal Law § 803, … § 803 [1]). The written disclosure must be included in the official record of the governing body's proceedings ( id .). …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Financial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when … review of annual reports of all localities within a class is completed, LGSA compiles financial tables for each class. … become available. Generally, the village financial table is available first (in late Fall) with county, city, and town …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… [read complete report – pdf] Audit Objective Determine whether West Hempstead Union Free … audit school west hempstead …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountState Agencies Bulletin No. 2027
… Employees Employees designated management or confidential in the following bargaining units with an increment code of … effective April 2022 as a one-time, lump sum payment in the amount of $1,500, $3,000 or $4,500. Effective Dates The April 2022 M/C LLS Payment will be processed in a separate check using the effective date and check dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentOpinion 90-20
… village fire department determines that the expenditure is for the use and benefit of the department. 1982 Opns St Comp … multi-company fire department is not precluded from paying all or a part of the tax moneys to the fire department of … association. Since, however, sections 9104 and 9105 apply except as provided by "special law", a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Overview – Governmental Accounting Standards Board
… for and disclosed in the financial reporting statements of public pension plans and participating employers. These … increase the transparency, consistency and comparability of pension information across governments. These accounting … governments to ensure pension transparency and consistency of information across governments …
https://www.osc.ny.gov/retirement/employers/gasb/overviewOversight of the Farm-to-School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of the Farm-to-School Program (Report 2020-S-9 ). About the … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followOpinion 88-67
… LAW, §4-400(1)(c): If a law partner of a village mayor is appointed to the position of village attorney, the mayor … officer or employee has an interest in any contract with his or her municipality if the officer or employee … the interest be disclosed in writing and included in the official record of the governing board's proceedings. …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 90-39
… AD2d 466, 406 NYS2d 938, affd 48 NY2d 746, 422 NYS2d 612; Mobile Oil Corporation , supra ). The duty to provide fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… York State Village Law, Section 3-301. Seek competition for six professional services totaling approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former Met Council Insurance Brokers
… (“Met Council”), each have been sentenced to five years of probation and will each pay $1.5 million in restitution to Met Council. As part of their sentence, they will also surrender their broker’s licenses to the New York State Department of Financial Services. The joint investigation revealed that …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-met-council-insurance-brokersDiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… The unemployment rate for mothers in New York City has improved but it remains higher than it was … to the pandemic, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The report … done to improve outreach and expand these opportunities. “New York City mothers are having a tougher time getting work …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-employment-among-mothers-nyc-improves-unemployment-remains-higher-pre-pandemic-levelsState Comptroller DiNapoli Releases School Audits
… School District , Elmsford Union Free School District , Florida Union Free School District and the Palmyra-Macedon … as district property for 26 items valued at $144,421. Florida Union Free School District – Information Technology … Free School District Elmsford Union Free School District Florida Union Free School District and the PalmyraMacedon …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsOpinion 91-50
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages … MUNICIPAL LAW, §106; PUBLIC AUTHORITIES LAW, §3244: Bonds and notes of the Local Government Assistance Corporation are … from payments due to such contractor upon the deposit with the State Comptroller, or his designated representative, …
https://www.osc.ny.gov/legal-opinions/opinion-91-50City of Yonkers – Budget Review (B22-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' financial condition in the current and future … New York Office of the State Comptroller City of Yonkers Budget Review B2266 …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Opinion 97-9
… village board members must recuse themselves in connection with a proposed zoning change, under consideration by the … officer or employee has an interest in any contract with his or her municipality if he or she receives a direct … is not prohibited, General Municipal Law, §803 requires, with certain exceptions, that the interest be disclosed in …
https://www.osc.ny.gov/legal-opinions/opinion-97-9