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Opinion 2009-2
… is based on the total cost of the improvement or only on the amount of the improvement to be financed by the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0DiNapoli: Ex-Lake George Watershed Coalition Director Convicted in Grant Scheme
… Comptroller Thomas P. DiNapoli. “From sham companies to fake invoices, Mr. Decker took advantage of his position to …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-ex-lake-george-watershed-coalition-director-convicted-grant-schemeTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Understanding the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer … crime of public corruption for the theft from the Town. In July 2025, the Clerk was sentenced to five years’ probation … did not take tickets for their own personal use without payment. Clerk fee collections were not remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Opinion 95-26
… meeting room if the purpose of the meeting relates to the care and relief of indigent or disabled volunteer … for the retention of necessary records relating to the care and relief of indigent or disabled volunteer … space. If issues arise which directly relate to the care and relief of indigent or disabled firefighters and …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Implementation of the Security Guard Act
… Act’s requirements, having processes in place to ensure only individuals meeting the Act’s requirements are issued …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actDiNapoli Announces State Contract and Payment Actions for Feb. 2014
… financial officer, DiNapoli’s office reviews contracts for all state agencies, certain contracts for state public … for the renovation of State Office Campus Building 5 to house the state’s Business Services Center: $21.6 million … at $238,873 with B4D Production Services LLC for the Marcy Ave. Armory in Brooklyn. Major Payments Approved Paid nearly …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014DiNapoli Releases Year-End and April Cash Reports
… $1 billion, or 17 percent lower, than comparable receipts a year ago, but $86.8 million higher than the projections … primarily in Personal Income Tax (PIT) collections, where a number of states experienced unexpected declines in April … 2013. The state deposited $175 million into the Rainy Day Reserve Fund at the end of SFY 2013-14, the first such …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsSUNY Bulletin No. SU-341
… of the steps required to accurately process NYSTRS refunds and arrears as part of the fiscal year 2021-2022 NYSTRS … Background OSC, SUNY University-Wide Benefits, and NYSTRS have identified reconciliation issues concerning prior year NYSTRS annual bills and collaborated on a project to resolve these issues. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which … two schools with approximately 1,070 students, is governed by an elected five-member Board of Education. Budgeted … officials did not maintain the District’s fund balance in accordance with statutory requirements and did not use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationNew York’s Paid Family Leave Program
… . 3 New York was the fourth state to offer family leave insurance — following California (2004), New Jersey (2009) … Financial Services (DFS) supervises and regulates all PFL insurance carriers. In addition, in collaboration with DFS, … through payroll deductions that employers use to pay for premiums on policies provided by participating insurance …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programOpinion 91-27
… public bidding) LOCAL LAWS -- Real Property (authority of county to supersede sale and lease provisions of County Law, §215) REAL PROPERTY -- Conveyances Generally … Whether the county may make the proposed conveyance in view of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Contracts for Personal and Miscellaneous Services (Follow-Up)
… in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2009-S-54 ). Background Our … 19, 2011, determined that the Port Authority of New York and New Jersey (Port Authority) generally did not have … justify the need for new or renewed contracts for personal and miscellaneous services. In addition, the Port Authority …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followState Comptroller DiNapoli Releases Municipal Audits
… opportunities related to cash receipts and disbursements for the department management’s review and consideration. The audit included recommendations for the following findings: rental payments, disbursements …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsOrange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … did not develop and implement procedures for periodic price accuracy testing; testing conducted by the Department … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that: Officials did not adopt adequate … needed, which created additional entry points for someone to inappropriately access the School’s network. Two of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… treatment, outpatient treatment, and scattered-site housing. According to the contract, OASAS reimburses Palladia … The expenses are reported by Palladia on its annual Consolidated Fiscal Reports (CFRs) and are subject to the requirements in the Consolidated Fiscal Reporting and Claiming Manual (CFR …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followBorough of Manhattan Community College – Controls Over Bank Accounts
… College (BMCC) bank accounts were authorized and used only for appropriate purposes and transactions. The audit …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsState Comptroller DiNapoli Releases Municipal & School Audits
… policy and seek legal investment options that align with the district’s investment needs and benefit taxpayers … were followed. The audit included eight recommendations to help officials monitor and improve the company’s financial … corrective action plan what actions they would take to implement the audit’s recommendations, the board and …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsOrdinary Disability – Forest Rangers Plan
… September 1, 1997, only the performance of duty and the Forest Ranger disability benefits are available. Eligibility … accidental disability, performance of duty disability, forest ranger disability and regular service retirement … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1864/ordinary-disability