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Food Metrics Implementation (Follow-Up) (2018-F-23)
To determine the extent of implementation of the two recommendations included in our initial audit report, Food Metrics Implementation...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f23.pdfDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… districts are following state requirements for school safety planning, including whether those plans are shared … visited could not demonstrate they had adopted annual safety plans in accordance with SED guidance, held public … plans, appointed some required personnel to district-wide safety teams or trained employees on the plans. “Horrific …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningOpinion 2006-8
… district employees under collective bargaining agreements. You ask whether a central school district may use monies in …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2006-1
… Law §120). 2 Municipal Home Rule law §10(1)(ii)(d)(3) does not preclude the transfer or assignment of functions, … one town officer or employee to another. 3 In light of our conclusion herein, we need not address whether payment …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 89-12
… CODES, RULES AND REGULATIONS, §29.3: The employment by a fire district of a professional engineer as an independent … interest exists in the following circumstances involving a fire district contract. You state that the fire district has retained a professional engineer to prepare …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 98-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and estimated revenues in accordance with the classification of accounts prescribed by the State …
https://www.osc.ny.gov/legal-opinions/opinion-98-14State Public Health Emergency Medical Stockpile
… Objective To determine what steps the Department of Health (DOH) and the Office of General Services (OGS) have taken during the procurement process for medical equipment for public health emergencies to ensure … functioning condition—the inventory of the State’s medical stockpile. Our audit scope covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileDiNapoli Releases Executive Budget Report
… in coming years as revenue growth is expected to slow and billions of dollars in settlement money are spent, … is much improved because of actions by the Governor and the Legislature, legal settlements and robust tax revenues this year,” DiNapoli said. “Yet … in coming years as revenue growth is expected to slow and billions of dollars in settlement money are spent …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportDiNapoli Releases Analysis of Enacted State Budget
… health and human services programs. DiNapoli launched an online resource that provides greater detail on federal … termination of more than 1,200 federal workers who live in New York; and attempted termination of federal …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetDiNapoli Calls for Long-Needed State Debt Reform
… in State Fiscal Year (SFY) 2021-22 to $88 billion in SFY 2026-27. A new report by State Comptroller Thomas P. DiNapoli … forecasts $92.8 billion in capital spending through SFY 2026-27, an average of approximately $18.6 billion annually. …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… Comptroller Thomas P. DiNapoli today announced a series of shareholder proposals and other initiatives as part of the New York State Common Retirement Fund’s (Fund) ongoing … Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesDiNapoli: State's Fiscal Outlook Declines
… period, while expenditures will grow by 10.3%. All Funds health disbursements are projected to grow by almost $16 … growth is largely due to a projected rise in Department of Health Medicaid costs of nearly $10 billion (from $77.4 … approximately one-quarter of funds were used for public health and safety payroll, and more than half (almost $4 …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… Beach Fire District is a district corporation of the State, distinct and separate from the Towns of Vienna and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… in Ontario County, is a district corporation of the State, distinct and separate from the Town of Seneca. The … consists of five elected members. The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Town of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire Commissioners consists … requirements. Use the unexpended surplus fund balance in a manner that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all related statutory provisions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, … the Board, the annual financial report is filed with OSC in a timely manner, and the Secretary-Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsTown of Cherry Valley – Financial Condition (2016M-212)
… 30, 2016. Background The Town of Cherry Valley is located in Otsego County and includes the Village of Cherry Valley … long-term plans to ensure the health center functions in the best interest of the Town’s residents. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Town of Green Island – Justice Court Operations (2016M-349)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2015 through June 30, 2016. Background The Town of Green Island is located in Albany County and has … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349