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Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … its actions. In addition, the board did not approve change orders totaling more than $50,000 before the work …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Morristown Fire District – Board Oversight (2025M-101)
… [read complete report – pdf] Audit Objective Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial operations and properly audit claims? Audit Period January 1, 2024 – May … Did the Morristown Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… found it charged the State Education Department SED for $26 million in expenses that were not allowed …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesOversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our … UPK to be safe and to comply with applicable fire safety, health, and building codes, and equipment and furnishings to … NYC UPK programs at a cost of about $850 million. UPK providers must adhere to Sections 3602-e and 3602-ee of the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… vehicles. More than one-third of the total school zone violations were during hours when children were most likely to be entering or leaving school. Officials don't closely monitor Department of Motor Vehicles' (DMV) …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsOpinion 2003-4
… 19 Opns St Comp 1963, p 419; 16 Opns St Comp 1960, p 171; 10 Opns St Comp 1954, p 70, 358; 9 Opns St Comp 1953, p 450; … Village Law §4?412[1]; Municipal Home Rule Law §10; 1998 Opns St Comp No. 98-22, p 56). Fire districts, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear … including reserve funds, and software management for the period July 1, 2014 through July 5, 2016. Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… established and used reserve funds and maintained them at reasonable levels. Key Findings While the Board and BOCES … fund the reserves or use or maintain reserve funds at reasonable levels. The Board and officials: Unnecessarily … established and used reserve funds and maintained them at reasonable levels …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Click here to download the table below as a Microsoft Excel file . SFS Account Title Description 60301 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceOpinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) VILLAGES -- … the conveyance of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 94-8
… §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a fire district, an … treasurer. You ask what are the qualifications for appointment to the office of fire district deputy treasurer. … the thirty-first day of December following his or her appointment. During the absence or inability to act of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Greenville Fire District – Investment Program (2023M-106)
… market accounts, which had average available funds for investing of $845,365. Had officials considered other legally … program - legality, safety, liquidity and yield - when investing available funds. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Coeymans Hollow Fire District – Board Oversight (2021M-211)
… Fire Corporation (Company) was adequate in addressing what periodic financial reports the Company had to provide the … agreement requiring the Company to provide appropriate periodic financial reports to the District. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… officials adequately safeguarded information technology (IT) assets. Key Findings District officials did not establish adequate controls over IT assets. The Board did not: Develop comprehensive IT policies or procedures. Enter into a written service level … officials adequately safeguarded information technology IT assets …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyLansing Fire District – Investment Program (2023M-62)
… agreed with our findings and indicated they have begun to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Opinion 88-33
… letter concerning the authority of a sewer district to install, at the expense of the district or the town, lateral … constructed, it was determined that it was impractical to install the laterals to serve two properties and that the … or the developer of the adjoining subdivisions to install the laterals necessary to serve the two properties …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… care industry is far from over,” DiNapoli said. “Prices in New York are among the highest in the nation, while child care workers earn wages well below … dropping even before 2020, but the decline accelerated in 2020 and 2021. During these two years, more than 80% of …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… Newsday on Monday published an op-ed from New York State Comptroller Thomas P. DiNapoli and New York State Education Commissioner Betty A. Rosa. The full … high schools Financial literacy should be taught in all New York schools. When students take a financial literacy …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… New York State Comptroller Thomas P. DiNapoli today announced that his … in costs that were not eligible for reimbursement. “The State Education Department instructs special education … vulnerable children. We have forwarded our findings to the State Education Department for review and to recover the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerOpinion 2008-3
… NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, 458 NYS2d 543, rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3