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Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… April 6, 2016. Background The Katonah-Lewisboro Union Free School District is located in the Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalIsland Trees Union Free School District – Overtime (2016M-389)
… June 30, 2016. Background The Island Trees Union Free School District is located in the Town of Hempstead, Nassau … to the work being performed. … Island Trees Union Free School District Overtime 2016M389 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Opinion 88-36
… the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability Insurance (authority of county to … in the deputy's wrongdoing (see McCollom v Aetna Casualty & Surety Co. , 260 App Div 1, 20 NYS2d 287). Under … becomes liable for the money lost (see McCollum v Aetna Casualty & Surety Co. , supra ). The surety in turn generally …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 89-52
… within the county. 1987 Opns St Comp No. 87-55, p 83 is clarified. This is in reply to your letter concerning the … for the development of a "formal quality assurance program", the development and coordination of EMS training, … In this regard, we note that it is not entirely clear what would be entailed in the EMS coordinator's development …
https://www.osc.ny.gov/legal-opinions/opinion-89-52DiNapoli Calls for State Procurement Reform
… for taxpayers. Review contracts over $1 million for the Research Foundation of SUNY. Currently, the Research Foundation is not required to have any independent …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformOpinion 90-52
… TOWN BOARD -- Powers and Duties (publication of minutes of meetings); (publication of State Comptroller's report of … town supervisor may cause the town to publish minutes of meetings of the town board and reports of examinations of the … provides that the town clerk is required to attend all meetings of the town board, act as clerk thereof, and "keep a …
https://www.osc.ny.gov/legal-opinions/opinion-90-52DiNapoli: NYC Spending Priorities Shifted During Pandemic
… its budget priorities during the COVID-19 pandemic to help address pressing needs, but some new critical … as well as improving street safety with additional speed cameras. The Department of Sanitation, for instance, received … export and recycling, an organics program, public space cleaning and snow removal when compared to the pre-pandemic …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicOpinion 88-9
… board) TOWN LAW, §§202-b, 215[5], 216: A town board may delegate to a separate board of commissioners of a water … after public hearing, to authorize the purpose, it may delegate to the board of commissioners authority to conduct … board may authorize the purchase of the parcel and may delegate to the separate board of commissioners authority to …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… unable to account for all the DME purchased, with credit card transactions an issue. Looking at a sample of nine credit card purchases, auditors found DOH could not provide proof of … Security and Emergency Services and the New York National Guard may have purchased, stored or transported DME, as well …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… System (ERS) with a small increase in rates for the Police and Fire Retirement System (PFRS). DiNapoli is also … 2017 data, with New York ranked fourth behind Wisconsin, South Dakota and Tennessee. The state pension fund’s average …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredOpinion 92-24
… GENERAL CONSTRUCTION LAW, §60; PUBLIC OFFICERS LAW, §70-a; TOWN LAW, §64(11): A publication which does not satisfy the threshold requirements of General … Public Officers Law, §70-a, because it is mailed as third class matter and does not have a paid subscription, may not …
https://www.osc.ny.gov/legal-opinions/opinion-92-24DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… Chief Investigator John McManus. Senior Legal Support Analyst Rachel Demma and Legal Analyst Jack Jones of the Public Integrity Bureau also …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… ranging in size from fewer than 50 residents with a budget of $173,450 to almost 60,000 residents with a budget of $93.8 million. Villages provide essential services for … plan, guide and manage operations, including the funding of the annual budget to provide those services. Village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… complete report - pdf] Audit Objective Determine whether fixed assets were recorded and properly accounted for. Key … not designate a property control manager. None of the 39 fixed assets valued at $242,673 were tagged as District … should designate a property control manager. Ensure all fixed assets with values that exceed the established …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Lowville Academy and Central School District - Claims Audit Process (2019M-154)
Determine whether claims were adequately documented were for appropriate purposes and were properly audited and approved prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mClifton Park Water Authority – Water Charges (2015M-247)
… 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a five-member … Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted appropriations for 2015 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Niagara Falls Water Board – Financial Management (2015M-141)
… of our audit was to determine if the Board is managing the Water Board’s finances in accordance with the governing … 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… today to defrauding the IDA and were ordered to pay $1.2 million in restitution: “Industrial Development Agencies … M. Hoovler and the New Windsor Police, we were able to bring their crimes to light and recover their ill-gotten …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, … the AFR was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or l …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11