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Transforming the Procurement Function
… Transportation Authority (MTA) took action to comply with the MTA Board-approved Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs. The audit covered the period from January … To determine whether the MTA took action to comply with the Boardapproved Transformation Plan resulting in …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Beaver River Central School District , Clymer Central … School District and the Renaissance Academy Charter School of the Arts . State Comptroller DiNapoli has made it a … established adequate procedures to ensure the accuracy of salaries and wages paid to employees. The board approves …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Opinion 91-12
… ask whether moneys raised by a volunteer fire company that is part of a village fire department is property of the village or the fire company. General … For purposes of section 204-a, the term "fire company" is defined to include a volunteer fire company of a county, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-61
… (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts … establishing and of operating and maintaining a town water supply district must be assessed only on an ad valorem basis …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Claim Submitted—What’s Next?
… receive a confirmation email within 48 hours informing you of whether more information is needed for verification and processing. Claims filed on behalf of someone else, such as a minor child or deceased owner, may … information. If you opted in, we’ll also notify you of important updates via text message. If You Mailed Your …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextOpinion 90-40
… §4-400(1)(a): A village trustee who is also deputy mayor does not vote both in his or her capacities as trustee and … instances, he may vote or not as he pleases. But if he does vote, whether voluntarily or by mandate, he has only one … that a village trustee who is also the deputy mayor does not vote both in his or her capacity as trustee and …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Comptroller DiNapoli Releases Bond Calendar for Second Quarter
… Bridge and Tunnel Authority – a bond sale of up to $300 million in tax-exempt fixed rate bonds for the month of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-bond-calendar-second-quarterCase Management (Follow-Up)
… 2021-N-9 ). About the Program The New York City Department for the Aging (DFTA) promotes, administers, and coordinates … residing in New York City in 2023. DFTA contracts with community-based organizations (providers) to provide … care wait lists. Our initial audit report, issued on July 26, 2023, examined whether DFTA provided and paid case …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followOpinion 92-51
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL … statutes did not permit reimbursement of expenses incurred on behalf of spouses. Opn No. 79-574, supra , still …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 97-24
… that "active volunteer firefighters" who meet certain age and length of service requirements may participate in a …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Village of Weedsport – Financial Management (2025M-76)
… complete report – pdf] Audit Objective Did the Village of Weedsport (Village) Board of Trustees (Board) effectively manage fund balance? Audit … and expenditures accumulated over time, is a key measure of a village’s financial condition. Fund balance should be …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – June … discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Opinion 91-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Retirement Benefits (waiver of public salary exceeding statutory limit) PUBLIC OFFICERS … positions and subsequently be reappointed to the position of trustee without diminution of his or her retirement …
https://www.osc.ny.gov/legal-opinions/opinion-91-39DiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… the Fund withdrew the shareholder proposal it had filed for consideration at the company's annual stockholders' meeting. "I commend Mattel for agreeing to voluntarily disclose its … 2011 to make this policy the norm. "Comptroller DiNapoli is a leader in bringing sunlight to corporate electoral …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureSelected Aspects of Toll Collections
… regulations to assess and collect toll revenues for use of the Thruway. To reduce congestion, improve traffic flow, … discounts or non-revenue plans to specific categories of customers, allowing them to travel on the Thruway at a … cost or without paying tolls. The Thruway system consists of barrier segments, where the toll at each plaza is based on …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Managed Pollinators (Honey Bees) (Report 2021-S-40 ). … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followDiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… the arrest of Patricia Chatley, 59, of Nunda, New York for allegedly stealing over $34,500 of her mother’s public … District Attorney McCaffrey, she is being held accountable for her actions. My office will continue to work with law … York State pension system from fraud.” “We are thankful for the diligent and thorough investigative work of the State …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsArea #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk … school that processes financial transactions online. Some of the more popular types of electronic fraud targeting online banking are phishing 15 …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingDiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… collection reports. The clerks would place their initials on the deposit slips that they prepared, and McDougall would … during the examination period, cash was collected but not deposited. In most instances, the total amount of cash … in his position of deputy clerk on Jan. 1, 2019 up to Dec. 31, 2020. McDougal was charged with grand larceny in the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyDiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… Economic indicators show New York City’s economy is recovering from the depths of the pandemic, with the city accounting for three-fifths of the state’s total wages and its sales tax … Economic indicators show New York Citys economy is recovering from the depths of the pandemic with the city …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activity