Search
Opinion 93-23
… (chair of planning board who performs work for town and private parties) -- Interest in Contract (chair of … in contract with town for electrical services) ZONING AND PLANNING -- Planning Boards (electrical contractor as … on a case-by-case basis by examining the chair's powers and duties in connection with the specific contract. Even if …
https://www.osc.ny.gov/legal-opinions/opinion-93-23State Comptroller DiNapoli Releases Municipal Audits
… status, as either a library officer or independent contractor, is unclear. While this appointment and the duties … to perform the duties of treasurer as an independent contractor. Among the indications of an independent contractor relationship, the treasurer does not take an oath …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-276
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected … 2006 OSC Actions OSC will automatically apply the Prepaid Legal Service Benefit for the 2006 calendar year. Listed … This bulletin explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesLyndon Fire District – Disbursements (2022M-132)
… controls. Become familiar with the resources listed in Appendix C of this report for training opportunities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132DiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… derivatives marketing. She graduated Summa Cum Laude from Yale University with a B.S. in Applied Mathematics. …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundTown of Homer – Conflict of Interest (2022M-148)
… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … $8,571, during our audit period. As president and owner of the welding company, the Board member had a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148XVI.3 Overview – XVI. Financial Reporting
… Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial … Reporting Entity for the purpose of outlining the scope of what is and what is not included in the States periodic financial reports …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report (CFR) were … covered the fiscal year ended June 30, 2014. Background Bank Street’s Family Center (Center) is a not-for-profit …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… Jonnell Rose, former Treasurer of the Vernon Center Fire Department, pled guilty to stealing more than … in, and stole funds intended to support the Vernon Center Fire Department and the community it serves. I thank … Jonnell Rose former Treasurer of the Vernon Center Fire Department pled guilty to stealing more than …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000Bus Driver Licensing
… have met the requirements of Article 19-A, and instruct depot superintendents that no driver can operate a bus in …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingCity of Lackawanna – Network Management and Internal Controls (2021M-215)
… information technology (IT) security controls to safeguard the network against unauthorized access or disruption. Key … officials did not establish adequate controls to safeguard the network against unauthorized access or disruption. City … information technology IT security controls to safeguard the network against unauthorized access or disruption …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Village of Rushville - Board Oversight and Information Technology (2018M-118)
… of approximately $62,000. Designate an official to certify payroll. Develop proper IT controls. Key Recommendations … and report. Conduct a thorough audit of claims. Complete payroll certifications. Invest money as allowed by law. …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Town of Hounsfield - Claims Auditing (2019M-215)
… it for payment. Update the resolution authorizing advance payment of claims so that only claims allowed by law …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215DiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… for the families of those who died in nursing homes, the time is overdue for a full analysis of the state’s response … rigorous, fact-based examination New York deserved, nor does it provide a roadmap for future improvement. For the … questions the review was expected to address, including: What mistakes were made? What processes and plans can be …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseOpinion 2000-21
… a village located within two towns both towns must take part in the process …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21DiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… the district’s stamps. Karam served as UCSD superintendent from 2011 until he was put on leave in October 2022. He was …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… ] Audit Objective Determine whether the Tompkins County Industrial Development Agency (TCIDA) Board of Directors … Determine whether the Tompkins County Industrial Development Agency TCIDA Board of Directors Board …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringFederal Impact on Higher Education – Federal Funding and New York
… in 2023. 25 In 2023, this funding supported work by almost 72,400 individual personnel (headcount) in New York: 16,530 … 70 $481,227 State U. New York, The, U. at Buffalo 72 $471,569 Rockefeller U., The 82 $385,168 Albert Einstein … System 176 $100,547 Rochester Institute of Technology 196 $72,405 CUNY, City C. 206 $63,159 CUNY, Graduate Center 221 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationNew York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… number of UI claims, necessitating continued borrowing from the federal government beginning in May 2020. If New …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundOpinion 89-63
… St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments, Inc. , 283 NY 373, 381 [1940]). Therefore, we …
https://www.osc.ny.gov/legal-opinions/opinion-89-63