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State Comptroller DiNapoli Releases School Audits
… any of the separation payment calculations before payment was made. As a result, three employees were paid $4,850 more … the district’s recalculated unrestricted fund balance was more than 5.5 percent of the ensuing year’s budget in … the annual budget, but more than 90 percent of this amount was not needed due to operating surpluses. In addition, …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 88-55
… Powers and Duties (submission of books and records for audit) FIRE PROTECTION AND PREVENTION -- Contracts … §1402; VILLAGE LAW, §§4-412(3)(9), 10-1018: While there is no statute requiring the fire company which constitutes … St Comp No. 81-247, p 380; 34 Opns St Comp, 1978, p 38; 26 Opns St Comp, 1970, p 189). Under section 209-d of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 91-9
… (increase in items by city council in city of the second class) -- Contingency Funds (in cities of the second class) PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (city council in city of the second class - budget items) CITIES -- City Council (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… "Mr. Parisi tried to steal millions from the estate he was appointed to safeguard. Instead, due to the diligence of … Berman and the U.S. Postal Inspection Service, his scheme was exposed and he is now a convicted felon," said State … flouted his fiduciary duty to the estate for which he was administrator. He directed fees from the estate to a …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtOversight of the Clean Water State Revolving Fund
… collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their … provides communities low-cost financing for a wide range of water quality infrastructure projects. The Corporation … rate financing to municipalities to support a variety of eligible water quality improvement projects. Since the …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fundOpinion 89-25
… reserve fund) SEWERS AND SEWER SYSTEMS -- Contracts (for use of excess capacity of sewage treatment plant) -- … for the needs of the village or its inhabitants. This is in reference to your inquiry concerning the expansion of a … Local Finance Law, §15.00; see 1988 Opns St Comp No. 88-26, p 47; 1985 Opns St Comp No. 85-23, p 31). Inasmuch as it …
https://www.osc.ny.gov/legal-opinions/opinion-89-25DiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… loss of life and financial loss,” DiNapoli said. “A major accident could impose not only tragic human costs, but loss … sufficient to cover liabilities resulting from a serious accident involving trains carrying crude oil or other … resources and oversight are directed toward track and rail car maintenance; Review the FRA’s Action Plan for the Safe …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… If new funding sources for the Metropolitan Transportation Authority (MTA) are not identified, the authority may have to raise fares and tolls faster than planned to improve a … If new funding sources for the Metropolitan Transportation Authority MTA are not identified the authority may have to raise fares and tolls faster than planned to improve …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesState Comptroller DiNapoli Releases Municipal Audits
… at $20,576. Also, the Mooers Volunteer Fire Department was not billed for 2,413 gallons of recorded fuel used, … bidding threshold, one purchase contract totaling $61,766 was not procured in accordance with statutory requirements. … by a supervisor. Leave usage paid, totaling $3,979, was not deducted from leave accruals, and 536 hours of leave …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsXI.12.B Contract Assignments – XI. Procurement and Contract Management
… the reason for the transfer is due to a reorganization, merger or consolidation of the contractor’s business. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsDiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… and investment tool for individuals with disabilities. NY's ABLE program, which launched just over a year ago, … those disabled from accidents or illnesses as children or young adults," DiNapoli said. "Since launching our program a … must be eligible for SSI or Social Security Disability Insurance (SSDI), be blind, have a significant disability …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesDiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… New York City Health + Hospitals (H+H) will see pressure on key sources of … lose health insurance, while reimbursement rates for health care programs are cut by Washington, making it harder … New York City Health + Hospitals H+H will see pressure on key sources of …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… Panel, the first of its kind for a public pension fund, was formed by Gov. Andrew Cuomo and DiNapoli in 2018 and … and legal experts that served voluntarily. The panel was charged with offering strategies for the Comptroller’s … at Mantle314, a Toronto-based climate advisory firm. She was the in-house climate change subject matter expert at the …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, … totaled $353,614. Key Findings The Treasurer did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint a finance …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has 43 volunteer … Clinton Volunteer Fire Department Inc Oversight of Financial Activities 2014M142 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… initial audit, which was issued June 3, 2016, found that all 14 accounts were opened after CUNY’s bank authorization … did not have any of the required notification forms for these accounts. Additionally, our inquiry of banks … paid from six judgmentally selected bank accounts, 26 payments totaling $118,782 were either improper (did not …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followCity of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1141 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1DiNapoli Statement on Sentencing of Special Education Provider
… Manhattan District Attorney Cyrus Vance for prosecuting this case and making sure justice was done. “Recent audits by … charged New York City’s Department of Education (DoE) and other school districts for salaries paid to his sons …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerSweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… The Volunteer Firemen’s Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act … Volunteer Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax