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Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Purpose To assess Empire State Development Corporation's personal services contract with former New York State Council on the Arts Executive Director Heather …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsVillage of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Opinion 92-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … on official business) LAWS OF 1972, CHAPTER 791; TOWN LAW, §§27, 116: A town whose town board is authorized by … by the town and county officers training school of the state of New York, or in attending a convention, conference …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 92-27
… Deductions (for charitable contributions) PUBLIC OFFICERS AND EMPLOYEES -- Payroll Deductions (for charitable … to restrictions on wage assignments by public officers and employees). A payroll deduction is generally … a wage assignment in that it is a revocable authorization and does not create any enforceable right in any third party …
https://www.osc.ny.gov/legal-opinions/opinion-92-27East Ramapo Central School District – Budget Review (B25-5-2)
… one fiscal and one academic. After voters approved a 1 percent tax levy increase in June 2024, multiple factors … Board of Education (Board) to adopt a budget providing for an additional 4.38 percent increase, or $6.8 million, to … year 2024-25. The District faced additional expenditures when the three contracts were settled and could face …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… million active and retired State, local government, and school district employees, and their dependents. The Empire … (e.g., State agencies, local government employers, and school districts) have a Health Benefits Administrator (HBA) …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleOpinion 92-5
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … There is no contravention of the gift and loan prohibition in article VIII, §1 of the State Constitution if a … duly authorized license or concession to a private entity in furtherance of a proper municipal or school district …
https://www.osc.ny.gov/legal-opinions/opinion-92-5VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… all of these factors in place the spending and revenue can be tracked via the NYAR0473 –Appropriated Loan … code to use when recording repayments. The loan status can be found on the NYAR0473 and is described in the chart …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesNew York State Artificial Intelligence Governance
… its agencies have been using AI to aid their operations. For example, the Department of Motor Vehicles (DMV) uses AI … to centralize IT services and develop technology services for State government. ITS provides statewide direction, … policy (AI Policy), providing guidelines and requirements for the acceptable use of AI technologies by State Entities …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceComptroller DiNapoli Releases Special Education Audits
… the Reimbursable Cost Manual (2014-S-80) For the fiscal year ended June 30, 2013, Inspire claimed $226,382 in … the Reimbursable Cost Manual (2015-S-48) For the fiscal year ended June 30, 2014, auditors identified $12,059 in … with the Reimbursable Cost Manual (2015-S-69) For the year ended June 30, 2014, auditors determined Story Place …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsDiNapoli: Federal Programs Bridge Gap in Broadband Access
… The number of New Yorkers earning less than $20,000 with a broadband … access to high-speed internet. More than 1.3 million New York households are receiving affordable broadband … federal support, according to a new analysis released by State Comptroller Thomas P. DiNapoli. “The critical …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… to steal more than $4,000 from his employer, the Center for Instruction Technology and Innovation (CiTi) BOCES. … Office and Oswego County District Attorney’s Office for their collaborative work on this investigation. Mr. … of leadership and trust by his employer and students. For his own advantage, he chose to use that trust to falsify …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesOpinion 98-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads … reasonably related to the functions to be performed and is in the best interest of the fire district. You ask whether a … If so, you ask whether a board of fire commissioners, in its discretion, may provide that newly-appointed members …
https://www.osc.ny.gov/legal-opinions/opinion-98-20DiNapoli Releases April Cash Report
… DiNapoli has created several tools to allow the public to better track government spending, contracts and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportState Comptroller DiNapoli Releases State Audits and Examinations
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Town of Sherburne – Budgeting (2025M-3)
… to not levy more taxes than necessary. The Town has five funds which include the four main operating funds, which are the general fund town-wide (TW), highway … During the audit period, the Board adopted budgets for the general fund TW, highway fund TW and highway fund TOV …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Opinion 97-10
… construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: A fire district may not enter into a lease-purchase agreement … it may be considered to be "equipment" for purposes of section 109-b. General Municipal Law, §109-b authorizes … of that section (see General Municipal Law, §109-b[1][a], [2]). Pursuant to section 109-b(3)(d), this Office has …
https://www.osc.ny.gov/legal-opinions/opinion-97-10DiNapoli Releases Bond Calendar for First Quarter
… The first quarter of anticipated new issuances compares to past planned new issuances of approximately $4.9 billion … the Securities Coordinating Committee which was created to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to its borrowing programs. The first quarter new money …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterPerformance Incentive Program
… Purpose To determine whether the Rochester-Genesee Regional … Performance Incentive Program uses reasonable criteria to measure employee performance and whether incentive awards …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programComptroller DiNapoli Releases Municipal Audits
… , the Town of Saranac and West Corners Fire Department . “In today’s fiscal climate, budget transparency and … not report the receipt or disbursement of private funds in its reports to either the State Education Department or … check stock was not safeguarded because it was kept in an unlocked filing cabinet in the secretary’s office and …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0