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Opinion 88-37
… -- Periods of Probable Usefulness (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), 21.00(a), … the purchase of five automobiles to be used as police cars by the issuance of a capital note. Section 28.00(a) of … was in service for a year or more. If, therefore, police cars are to be purchased to replace similar police cars which …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Oversight of Student Immunization in Schools
… These audits generally include those schools with CI rates below 90 percent, along with other locations selected … data showed 456 schools outside New York City had CI rates below 90 percent. Key Findings DOH and SED have both … outbreaks of vaccine-preventable diseases. Immunization rates across the State are generally above standards …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its Consolidated … The audit included all expenses claimed on NYCCD’s CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on NYCCD’s CFRs for the two fiscal years ended June 30, 2013. Background …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… enrolled at SteppingStone’s Queens location can elect to drop off their children as early as 7:30 a.m. and/or request a …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualDiNapoli Announces Fiscal Stress Scores
… municipalities (excluding New York City) twice a year. The latest round of scores announced today identified 19 local … the uncertainties created by the pandemic.” In this latest round, the city of Poughkeepsie (fiscal stress score …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli Announces State Contract & Payment Actions for May 2014
… $10 million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office … are reasonable, the playing field is level and taxpayers get the best value for their money. The independent audits … to added transparency via his Open Book New York website. Highlights for May 2014: Major Contracts Approved …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014DiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… and across America, we went from the longest expansion in history to an economic freefall in a matter of weeks. Job … over the past decade. Main Street is shuttered from Long Island to Buffalo, and Wall Street has experienced extreme …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
Determine whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial Reports (AFRs) timely.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/edmeston-fire-district-2024-116.pdfTown of Watertown Fire District – Procurement (2022M-155)
Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/watertown-fire-district-2022-155.pdfState Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… Thomas P. DiNapoli and Richmond County District Attorney Michael E. McMahon today announced that Dennis Mosesman and … in partnership with Richmond District Attorney Michael E. McMahon’s office, their $771,000 scheme was … to hold them accountable,” said District Attorney Michael E. McMahon . “I would like to thank Comptroller …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandOversight of Persons Convicted of Driving While Intoxicated
… (Office) provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on … 15, 2010 through June 25, 2015. Background In New York, Driving While Intoxicated (DWI) is a serious crime that may … to ensure that they have not been drinking while driving (rolling test). The IID vendor is to notify the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOversight of Food Service Establishments
… city health departments and State regional and district offices. The Department’s oversight is implemented at the local level through four regional offices (Capital, Central, Western, and Metropolitan) … and city health departments and the Department’s district offices. Thirty-six counties and the City of New York have a …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsHorseheads Fire District #1 - Board Oversight (2019M-82)
… an adequate claims audit. Develop multiyear financial and capital plans, including a plan for reserves, to … claims prior to payment. Develop a multiyear financial and capital plan, including a plan for reserves, to establish … level. District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… Comptroller’s (OSC’s) accounting and reporting manual for fire districts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-special-district-2018-orleans-co-soil-water-district.pdfThree Town Fire District - Board Oversight of Financial Activities (2018M-106)
Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-three-town-district.pdfTown of Brownville Joint Fire District - Board Oversight (2018M-207)
Determine whether the Board provided adequate oversight of District financial operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/brownville-district.pdfSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
https://www.osc.ny.gov/files/local-government/audits/pdf/south-farmingdale-district.pdfSee if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… owed some of the state’s $12.5 billion in unclaimed funds at events across the state in February, State Comptroller … Representatives from DiNapoli’s office will be on site at the events listed below to help New Yorkers find out if … owed money. New Yorkers may also check for unclaimed funds at www.osc.state.ny.us or by calling toll free at …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsState Comptroller DiNapoli Statement on New York City Preliminary Budget
… on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary budget confirms the city’s finances are improving. Over $3 … to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budget