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Opinion 90-43
… children shall have attained age eighteen or sooner die, then to 2. His or her child or children under age eighteen, …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… informing parents can also help to avoid any unnecessary panic that an actual emergency is occurring and assists … Our methodology and standards are included in Appendix C. The Board of Education (Board) has the responsibility to … 90 days, pursuant to Section 35 of GML, Section 2116-a (3)(c) of the Education Law and Section 170.12 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Opinion 97-19
… of the fire district, receiving and having custody of the funds of the fire district and disbursing those funds for authorized purposes, generally, when so ordered by … municipal treasurer has an obligation to protect municipal funds by not issuing checks to pay claims which have already …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Objective Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town … Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… [read complete report – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners (Board) properly audit claims? Audit Period January 1, 2024 – May 31, 2025 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Court Facilities Aid and Assistance Program
… Administration (OCA) is ensuring court facility aid and assistance programs are being used for only eligible … Services to administer the CFIA program. The Justice Court Assistance Program (JCAP) provides annual grants of up to … While OCA has processes for ensuring its facility aid and assistance programs are used for only eligible expenses, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programDiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… Thomas P. DiNapoli, Oneida County District Attorney Scott McNamara, and the New York State Police today announced … They were arraigned in Oneida County Court by Judge Michael L. Dwyer. Their next court date is Dec. 1, 2023. …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorOpinion 92-43
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … with the written agreement required by Highway Law, §284, or materials for the repair and maintenance of bridges and to … adopted pursuant to that statute, that all purchases or leases in excess of $500.00 by the highway superintendent …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 89-51
… for the town to make additional payments to the fire company providing fire protection to pay the cost of the services of private contractors engaged by the fire company in connection with fighting a fire within the fire … within the town. You indicate that a volunteer fire company provides fire protection services within the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 89-1
… The governing board of each county, city, town, village, school district, and of each fire district or other district …
https://www.osc.ny.gov/legal-opinions/opinion-89-1State Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved 1,493 contracts for state … nearly 1.9 million payments worth nearly $13.7 billion. The office rejected 165 contracts and related transactions … In January the Office of the State Comptroller approved 1493 contracts …
https://www.osc.ny.gov/press/releases/2024/03/state-contract-and-payment-actions-januaryCompliance With School Safety Planning Requirements
… complies with the school safety planning requirements in the Safe Schools Against Violence in Education (SAVE) Act. The audit covered the period July 1, … with the school safety planning requirements outlined in the Law and State and City Regulations. For example, we …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsDiNapoli and William Glasgall Op-Ed
… York City. The full op-ed is below: In 2020 and 2021, the federal government sent an unprecedented amount of money to … to create a more transparent, understandable process for reporting finances, they must improve the systems and … but also in his efforts to shore up New York City's financial base. As part of New York State's Financial …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edPublic Authority Procurement
… Legislative Program Legislative Session 2021-2022: Public Authority Procurement – A.8504 (Paulin) – Requires public authorities to comply with certain provisions of the … Requires public authorities to comply with certain provisions of the …
https://www.osc.ny.gov/legislation/public-authority-procurementComptroller DiNapoli: Positive Financial Indicators in Middletown
… conditions and positive budget trends have created a healthy outlook for the city of Middletown, according to a … conditions and positive budget trends have created a healthy outlook for the city of Middletown according to a …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownDisposal of Electronic Devices
… Purpose To determine if electronic devices being surplused by the Department of State had been permanently cleaned of all … also whether the Department had developed formal processes to minimize the risk of unauthorized disclosure of such … To determine if electronic devices being surplused by the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesComptroller DiNapoli Releases Municipal Audits
… , Halfmoon Hillcrest Volunteer Fire Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland … 2011, 2012 and 2013 fiscal years until April 2014. Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over … Hampton Halfmoon Hillcrest Volunteer Fire Company Jamison Road Volunteer Fire Company City of Lockport Rockland County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Valley Stream Central High School District – Capital Assets (2025M-16)
… next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Opinion 89-24
… CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board member holding position in state teachers association) -- Code of Ethics (school board member holding position in state teachers association); (school board member owning college entrance counselling and …
https://www.osc.ny.gov/legal-opinions/opinion-89-24DiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and investigation found she misappropriated approximately $8,500 in fire company funds, State Comptroller Thomas P. DiNapoli … treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and investigation found …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-funds