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Opinion 90-18
… General Municipal Law, §103. General Municipal Law, §103(1) provides, with certain exceptions, that: ... all contracts … , 74 AD2d 96, 427 NYS2d 68, mod on other grnds 51 NY2d 426, 434 NYS2d 922; 1988 Opns St Comp No. 88-35, p 65; see … 2d 274; People v Avant , 33 NY2d 265, 352 NYS2d 161). June 1, 1990 Geoffrey E. Chanin, Esq., Assistant County Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 95-3
… the manner provided by section 1262(c). February 24, 1995 Glenn S. Hackett, Esq., County Attorney County of Niagara …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Overview – What Every Employer Should Know
… you a broader understanding of the Retirement System and what it means to participate as an employer. Our ongoing goal … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/overviewCattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and elected officials. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06DiNapoli Expands Anti-Corruption Initiative
… his groundbreaking partnership with state Attorney General Eric Schneiderman’s office in the Joint Task Force on Public … statewide, including last week’s indictment of New York City Councilman Ruben Wills and the convictions of former … officials from the Woodstock Fire Co. treasurer to the city of Binghamton’s parks and recreation director. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeOpinion 89-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to … Concerning the towns code of ethics …
https://www.osc.ny.gov/legal-opinions/opinion-89-20College Readiness (2021-N-1)
To determine whether DOE is adequately preparing students for post-secondary institutions. Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n1.pdfNew York State Comptroller DiNapoli Statement on U.S. Withdrawal From Paris Agreement
… begin withdrawing the United States from the Paris Agreement on climate change is a shameful move. "I was in Paris to support the development of the Paris Agreement and saw firsthand the commitment and dedication of … begin withdrawing the United States from the Paris Agreement on climate change is a shameful move …
https://www.osc.ny.gov/press/releases/2019/11/new-york-state-comptroller-dinapoli-statement-us-withdrawal-paris-agreementNorth Merrick Union Free School District - Purchasing (2018M-87)
… payments to 22 vendors totaling $153,597 that required quotes and found that District officials obtained the required number of quotes. We selected 10 vendors who were paid a combined total …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control … of the $4.5 million (12 percent) claims paid during our audit period. We found that for the claims reviewed, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Bedford Central School District – Medicaid Reimbursement (2025M-43)
… totaled $18.5 million for therapeutic services such as physical, speech and occupational therapy provided to 658 students with IEPs, 110 of which …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Opinion 94-21
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … or a reasonable class of, purchase orders. You ask whether there is any statutory requirement that two signatures be … to authorize purchase orders in excess of $5,000 in towns. There is no State statute which expressly authorizes the …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Amortization Schedules and Payoffs – Contribution Stabilization Program
… cover the cost of benefits for employees who were on the payroll before the employer participated. Incentives: …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… The audit covered the period October 1, 2014 through March 31, 2015. Background The Department of Health … for their claims. During the six-month period ended March 31, 2015, eMedNY processed about 264 million claims, … Claims Processing Activity October 1, 2013 Through March 31, 2014 (2013-S-50) …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Tuition Assistance Program – Metropolitan Learning Institute
… aid.) The school offers ten vocational programs that are registered with the State Education Department (SED). For the … enrollment agreement was not signed by an SED licensed agent. Additional incorrect certifications include two …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteCompliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected CUNY … To determine whether the City University of New York has …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsDiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… 2013. Most of this growth occurred in regions downstate. On average, growth in downstate counties was 5.9 percent, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013Opinion 88-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … action is still pending in the town court, is the property of the town. You ask whether a county, a town in the county, … within the town is entitled to receive distribution of cash bail forfeited in a town court in connection with a …
https://www.osc.ny.gov/legal-opinions/opinion-88-39State Comptroller DiNapoli Releases Municipal Audits
… to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… that non-payroll disbursements were adequately supported, for valid District purposes and properly audited and … made 4,343 non-payroll disbursements totaling $112.9 million, including 157 wire transfers totaling $44.7 million and 4,186 other non-payroll disbursements totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45