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Opinion 91-13*
… purchases); (authority of municipal corporation to enter into installment purchase contract) BONDS AND NOTES … of the facility under a lease agreement and has an option to purchase: (a) does not constitute indebtedness for … clause providing that, if the municipal corporation fails to appropriate money for the lease payments, the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Brownfield Cleanup Program
… Objective To determine whether the Department of Environmental Conservation (DEC) is effectively … Based on publicly available data provided by the Department of Taxation and Finance, between calendar years … To determine whether the Department of Environmental Conservation DEC is effectively …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… for guidance on how to make this request. All Customer IDs for Revenue Contracts begin with “NYCST” followed by the … for a listing of all Federal Grant Customers and their IDs. FEDERAL GRANTS Tracking revenue received from Federal … and Centralized Corporate Customer records. All Customer IDs for Federal Grant sources follow the naming convention of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersOpinion 90-39
… to extinguish a fully involved building ( Emerson College v City of Boston , 391 Mass 415, 462 NE2d 1098). We …
https://www.osc.ny.gov/legal-opinions/opinion-90-39DiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… for all Medicaid enrollees with prediabetes,” said Dr. Daniel Lorber, president of the American Diabetes … diabetes among Medicaid recipients were highest in Seneca, Bronx, Niagara, New York and Chemung counties and lowest in …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionArea #7 – Access Controls – Information Technology Governance
… software program or database. For example, access controls can be implemented to limit who can view electronic files … are set for users, there is limited accountability because someone else knows the password. Holding passwords to certain …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… (DASNY) for the past four years overstated the amount of business it did with minority- and women-owned business … women-owned businesses and need to improve the accuracy of reporting program results.” State law requires state … and public authorities to promote the participation of minority- and women-owned business enterprises in their …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationFund's Mission, Values and Investment Philosophy
… We seek out and embrace individuals with a broad range of backgrounds, attributes, and perspectives. Expertise We … other through the volatility that is an inevitable part of being a long-term investor. Innovation We constantly … to achieve and maintain fully funded status. Sources of return We believe that asset allocation is the single …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… decisions increase and as more students decide to go to college and incur student loan debt. Just as teens are …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… monthly analysis reports from the bank, along with monthly account reconciliations. Alternatively, consider using an … or school district’s bank account. Set up electronic funds transfer (EFT) with the bank to receive payments from the State and …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsDiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… I encourage local governments to use our self-assessment tool to help them budget and avoid pitfalls.” The latest … importance of the AFR and tracks non-filers. It includes a tool for the public to check the filing status of any local … unemployment. DiNapoli’s office provides a self-assessment tool that allows local officials to calculate fiscal stress …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesTown of Paris – Water and Sewer User Charges (2025M-146)
… [read complete report – pdf] Audit Objective Did Town of Paris (Town) officials properly manage the billing, … $175,000 in water rents and penalties on behalf of the Sauquoit Water District (Water District), and … in sewer rents, surcharges and penalties on behalf of the Oneida County (County) sewer district (Sewer …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146Comptroller DiNapoli Releases Municipal Audits
… Walden Fire District , Westerlo Volunteer Fire Company , West Nyack Fire District and the Town of York . “In today’s fiscal climate, budget … reviewing and approving claims before payments are made. West Nyack Fire District – Claims Processing (Rockland …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Comptroller DiNapoli Releases School Audits
… completed audits of the Albany Leadership Charter High School for Girls , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District , Niagara Charter … completed audits Alb Leadership Char HS for Girls Char School for Applied Technologies Eugenio Maria de Hostos Char …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… training. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… To do so, the board must establish measurable goals for all approved projects, monitor the projects to ensure … $2.3 million. While the corporation received grant funds for two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The corporation’s ability to pay off the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Op-Ed in Crain's New York Business
… for American Rescue Plan fiscal recovery funds—totaling $12.7 billion for New York—requires reporting on plans to … outcomes. We must step up our efforts to achieve this. I am committed to doing my part to keep the public and …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessVillage of Churchville – Procurement (2025M-140)
… [read complete report – pdf] Audit Objective Did Village of Churchville (Village) officials seek competition for the procurement of … for proposals (RFPs) process, can help ensure that a village obtains needed goods and qualified professional … Did Village of Churchville Village officials seek competition for …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … packets. Each board member reviews each individual claim packet and board resolutions approving payment of claims are … in the meeting minutes. Town of Green Island – Justice Court Operations (Albany County) The justices properly …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0