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Opinion 2002-3
… facilities) LOCAL LAWS -- Pre-emption (special district matters) TOWN LAW §198(10); MUNICIPAL HOME RULE LAW … dock district is established, the town board may contract for the construction of a public dock and may acquire such real property as the board may deem necessary for the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… July 1, 2014 through December 31, 2015. Background The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetOpinion 88-57
… This opinion represents the views of the Office of the State Comptroller at the time it was … (classification of users based on age and income) TOWN LAW, §198(3)(d); State Constitution, Article 1, §11: A … Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). …
https://www.osc.ny.gov/legal-opinions/opinion-88-57DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… $187,000. Questionable Payments FIDA made a $42,000 contribution to the village in 2014 but had no basis for the … $250,000 in assets to the FLDC and also made an annual contribution to the village, totaling $10,560 for the 2014 … a contract stipulating the services to be covered by this contribution. In addition, all FURA disbursements are made …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesWilson Central School District - Financial Management (2022M-22)
… pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education (Board) and … corrective action. … Determine whether the Wilson Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Ticonderoga Central School District – IT Asset Management (S9-22-23)
… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Opinion 93-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In furtherance of these purposes, fire districts have only … Subdivision 14 of section 176 of the Town Law provides, in relevant part, that the board of fire commissioners of a …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Randolph Central School District – IT Asset Management (S9-22-22)
… percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Saugerties Central School District – IT Asset Management (S9-22-05)
… percent of the sampled assets were not properly accounted for. Specifically: A projector costing $599 and two … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05State Comptroller DiNapoli Releases Municipal Audits
… $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals (Dutchess County) District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … the board did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsCity of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s … could be under fiscal stress and the Council would not know it. Key Recommendations Develop a plan to correct the … to alleviate the apparent fiscal stress in certain City funds. … City of Mechanicville Records and Reports 2012M162 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. Background The Oswego … The Library’s operating expenditures were approximately $1.2 million for the fiscal year ending June 30, 2013. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397DiNapoli: Binghamton City School Finances Progressing
… officials meet regularly with the Broome-Tioga Board of Cooperative Education Services (BOCES) to monitor and … balance and spending trends. The BOCES provides a number of services to the school district, including central … July 2008 through May 2013, the district employed a number of measures to monitor and improve the budget. This included: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingOpinion 99-14
… order and in conjunction with the connection to a new water supply, constitutes a contract for public work … Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS 560, … equipment in conjunction with the district connecting to a new water supply. The fact that the town also may wish to …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Mechanicville City School District – IT Asset Management (S9-22-16)
… to confirm they were inventoried. We found 36 percent of the sampled assets were not properly accounted for. … inventoried. Five Chromebooks (estimated combined costs of $1,355 using recent purchase prices) could not be located … records. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16DiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $242.3 … and real assets (13.43%) and credit, absolute return strategies, and opportunistic alternatives (6.24%). The …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was … is well-positioned to handle any market fluctuations. Our pensioners, members and beneficiaries can remain confident that their benefits are safe thanks to our prudent management and long-term perspective.” The Fund's …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key … Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). … totaling $12,600 for three students to the incorrect district of residence and underbilled four additional …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mNYS Common Retirement Fund Announces Third Quarter Results
… that will continue to provide retirement security for the pension fund's more than one million members, retirees and beneficiaries." The Fund's estimated value reflects benefits paid out during the quarter. The Fund's audited …
https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Reports Third Quarter Results
… well-diversified to handle the current market volatility and provide sustainable, long-term investment returns." The Fund's estimated value reflects benefits of $8.5 billion paid out during the first three … Common Retirement Fund (Fund) is the third largest public pension plan in the nation with an audited value of $207.4 …
https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-results