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Contract Participation of Minority- and Women-Owned Business Enterprises
… Purpose To determine whether the Dormitory Authority of the State of New York properly established annual contract participation goals for minority- and women-owned business enterprises and … To determine whether the Dormitory Authority of the State of New York properly established annual contract …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is governed by an … through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsState Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-48
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … record and permanently retained by the county clerk. This is in reply to your inquiry concerning two surety bonds each … be made discharging mechanics liens in connection with such improvements (Lien Law, §37[8]). Section 37(10) of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… (Board) properly established and managed capital reserve funds. Key Findings The Board did not properly manage the District’s three capital reserve funds. As a result, the Board reduced its transparency of … Law. As of August 31, 2022, the three capital reserve funds had balances totaling $179,932. The Board did not: …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Opinion 2002-8
… Law §30(6), in that same time frame (id.; compare Garden Homes v Town of Dover, 95 NY2d 516, 720 NYS2d 79). If the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8State Comptroller DiNapoli Releases Municipal and School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 98-2
… to complete the business at hand (see, e.g., 1981 Opns St Comp No. 81-13, p 13; 1979 Opns St Comp No. 79-717, unreported; OSC Financial Information for … circumstances, the furtherance of public business is the main purpose of the meetings and the food is incidental …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Silver Creek Central School District – Financial Management (2022M-153)
… agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… purchases for “going away parties,” a teacher’s bridal shower and staff holiday parties. The Board Treasurer did not … corrective action. See Appendix B for our comment on an issue raised in the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Andover Central School District - Financial Management (2018M-145)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Lansing Fire District – Financial Condition (2013M-80)
… circumstances change. Establish a reasonable fund balance target based on the District’s needs, and adjust its plan as necessary to reach its target fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Cohoes Public Library – Governance and Operations (2015M-259)
… 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259DiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… stations, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. "My auditors found … Read the report on the MTA, or go to: http://www.osc.state.ny.us/audits/allaudits/093017/16s11.pdf Read the report on the SIR, or go to: http://www.osc.state.ny.us/audits/allaudits/093017/16s91.pdf For access to …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsOneida City School District – Information Technology (2020M-80)
… - pdf ] Audit Objective Determine whether the Oneida City School District’s (District) network was adequately secure to … information system (SIS) against unauthorized use, access and loss. Key Findings The District’s network was not … Determine whether the Oneida City School Districts District network was adequately secure to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Opinion 2001-3
… that bear on the issues discussed in the opinion. SEWER RENTS -- Imposition of (at amount that would generate excess … article IX, §1(f): A village may not fix its sewer rents at an amount that would generate revenues in excess of … purposes. You ask whether a village may fix its sewer rents at an amount that would generate revenues in excess of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 92-23
… storage tanks and the erection of a switching station near a well) TOWN LAW, §§198(12)(a), 215(8): A separate board …
https://www.osc.ny.gov/legal-opinions/opinion-92-23XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… AND POLICIES Internal Controls Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and … payment process that takes place at the agency. In cases where an agency head oversees more than one agency, the … copy. Imaged records are readily available, and the agency can timely retrieve imaged records upon request. To assist …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… by a Business Unit and another party to resolve a legal dispute before any type of court, administrative agency, or … by a Business Unit and another party to resolve a legal dispute while a proceeding is pending in front of (1) an … by a Business Unit and another party to resolve a legal dispute before any type of court or administrative agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesOpinion 2002-2
… ( Rosen v New York City Teachers' Retirement Board , 282 App Div 216, 218, 122 NYS 2d 485, 487, affirmed 306 NY 625), … AD 35, 117 NYS2d 553, lv denied 281 Ad 863 119 NYS2d 922, app dismissed 305 NY 692; see also Ballentine v Koch , 89 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0