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Central Islip Union Free School District – Financial Management (2013M-380)
… realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the Town of … in compliance with statutory requirements. … Cleveland Hill Union Free School District Financial Condition 2013M272 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Northport-East Northport Union Free School District – Financial Condition (2014M-164)
NorthportEast Northport Union Free School District Financial Condition 2014M164
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… June 5, 2012. Background The Warwick Valley Central School District is located in Orange County. The District is … efficiency and productivity. … Warwick Valley Central School District Potential Operational Efficiencies 2012M245 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… officials have not properly budgeted for tuition and teacher personnel salaries. District officials also …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mHyde Park Central School District – Financial Management Practices (2012M-172)
… budget estimates and reserve balances were reasonable and take corrective action to address the excessive fund balance … a tax certiorari reserve fund are appropriately used, and do not exceed the amounts reasonably deemed necessary to pay for the cost of judgments and claims arising from the tax roll in the year the moneys are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mHoneoye Central School District - Information Technology (2019M-9)
… not provide IT security awareness training for employees. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Greenport Union Free School District - Bank Reconciliations (2019M-161)
Determine whether the Treasurer prepared accurate and timely bank reconciliations
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Cost-Saving Ideas: Minimizing Unemployment Insurance Costs
… will affect unemployment costs (for example, full-time versus part time, temporary versus permanent and reallocation of duties). A comprehensive …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsEnforcement of Article 19-A of the Vehicle and Traffic Law
… audit covered the period January 1, 2016 through October 3, 2018. Background In 1972, a tragic school bus and freight … provided. As of January 2018, Department records show 3,150 active motor carriers enrolled in the Program and 1,756 …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawComptroller DiNapoli: Positive Financial Indicators in Middletown
… city of Middletown, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of … signs of slowing down,” said DiNapoli. “The proximity to New York City has enabled Middletown to develop a diverse …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownState Comptroller DiNapoli Releases Municipal & School Audits
… $912,000 to the town supervisor at least weekly as required by town law. The tax collector made one payment … water outlets in the district because they did not have a plan to identify all potential outlets for sampling. Auditors … action plan that detailed which outlets were exempt from sampling and how they would be secured, and what …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Contact Update and Online Help for Local Officials
… York State Comptroller (OSC), collects contact information for local governments, special districts and other local … a timely manner. The collected contact information is used for a variety of purposes including, but not limited to, … or descending. Searching - Search filters are available for the following fields: First Name, Last Name, Titles, …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s Office of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateOpinion 92-41
… St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). We are not aware of any statute which expressly … be free from doubt' ( Saltser& Weinsier v McGoldrick , 205 NY 499 at 506; see Lawrence Const. Corporation v State , 293 NY 634 at 639; People ex rel City of Olean v Western New York …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 2001-8
… a petition (Town Law §§170[2], 185[1-a]), subject to public hearing (Town Law §§170[2], 171, 185[1]), [1-a]). In … commissioners of a fire district may establish, after a public hearing, one or more zones in which the rate of tax … the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 94-7
Whether a village board may impose fees upon users of ambulance services provided by the emergency first aid and rescue squad of the village fire department
https://www.osc.ny.gov/legal-opinions/opinion-94-7About the Record of Activities – Reporting Elected and Appointed Officials
Elected and Appointed Officials Get answers about the record of workrelated activities ROA that elected and appointed NYSLRS members must submit
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesOpinion 88-34
… Law, §§130 and 133. Thus, we expressed the opinion that a public hearing was required pursuant to Town Law, §130 and … of Vehicle and Traffic Law, §1640(a)(6), neither a public hearing on notice nor publication are required with … without being treated as ordinances so far as notice, public hearing and subsequent publication are concerned " …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 99-7
… other than an illegal purpose or a purpose contrary to public policy, which the members of the fire department or … other than an illegal purpose or a purpose contrary to public policy, which the members of the fire department or … other than an illegal purpose or a purpose contrary to public policy, which the members of the fire department or …
https://www.osc.ny.gov/legal-opinions/opinion-99-7