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Opinion 92-23
… in the opinion. IMPROVEMENT DISTRICTS -- Commissioners (lease of property not required for the purposes of district) REAL PROPERTY -- Leases (authority to enter into lease permitting the affixing of antennae to water storage … commissioners to permit a mobile communications company to lease property owned by the water district for the conduct of …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… – pdf] Audit Objective Determine whether the Herkimer Central School District (District) Board of Education (Board) … and officials properly planned and managed the 2014 building renovation project. Key Findings The Board and … Determine whether the Herkimer Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectWilson Central School District - Financial Management (2022M-22)
… can fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Green Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 312 eligible services totaling $11,896 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Tuckahoe Common School District - Purchasing (2018M-228)
… complete report - pdf] Audit Objective Determine whether the District sought competition for its professional service providers and for purchases that were under the bidding threshold, and whether professionals were paid in … service providers paid a total of $422,677 and found the District did not seek competition for eight providers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… controls over the claims audit process. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Opinion 90-31
… majority of quorum) GENERAL MUNICIPAL LAW, §353-a; GENERAL CONSTRUCTION LAW, §41; MUNICIPAL HOME RULE LAW, §10(1): A … jointly, and as their joint agent, to have charge of the construction, equipment, maintenance and operation of the … needed for the committee to act. Section 41 of the General Construction Law, however, provides that whenever three or …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 2006-6
… Compensation (leave of absence) GENERAL MUNICIPAL LAW §92(1): A town board may not grant a leave of absence to the town … 1961, pp 16, 148). (43 NY2d at 619, 403 NYS2d at 204). 2 We believe the Court’s reasoning applies equally to leaves … an elected official, she may be given a leave of absence. 2 The Court, however, noted the possibility that there could …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6NYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… percent of payroll for the Employees’ Retirement System (ERS) and from 24.4 percent to 28.3 percent of payroll for the … and hurt Main Street, we are fortunate that our state pension fund entered this uncertain time as one of the … assumption next year. In 2019, DiNapoli lowered the state pension fund’s assumed rate from 7 percent to 6.8 percent. …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22DiNapoli Releases Report on Nonprofit Industry
… nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased … 2017-2022, they declined in New York and the number of jobs also fell by 4.1%. “Nonprofits play an important role in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… An independent fiduciary and conflict of interest review of the $291.4 billion New York State Common Retirement Fund (Fund) recognized the Fund for its exemplary investment oversight, risk … Released today by State Comptroller Thomas P. DiNapoli, the review concluded the Fund operates with the highest …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalDiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn
… pandemic, helped support the recovery of more than 67,000 retail and restaurant jobs between the first and most recent … Street locations operating for more than one year added retail and restaurant jobs between their first and most … for all five years between 2020 and 2024. Of the total retail and restaurant jobs created during the analysis …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklynPekin Fire Co. President Dipped Into Bell Jar
… As company president, Amacher oversaw the fire company’s games of chance, used to raise money for the company to aid …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jarDiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… P. DiNapoli, Chemung County District Attorney Weeden A. Wetmore and the New York State Police announced former … Misconduct (A Misdemeanor) for padding her timesheets to boost her pay. The alleged thefts occurred from 2012 to … seven years, Ms. Pierce allegedly falsified records to make it look like she worked more hours than she actually did …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payMinimum Qualifications - Auditors
… Information Science or Data Processing There is no written exam for the positions listed above. Candidates complete a …
https://www.osc.ny.gov/jobs/qualifications-auditorsAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, … officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, the CFO’s records were not properly maintained or recorded in a timely manner which created gaps or delays in preparing …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … 31, 2022, filed on July 28, 2023; 363 days after the due date. Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16