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Opinion 94-27
… Town Law, §200 against both abutting and non-abutting property owners if it is determined that all of such property owners are benefited by the improvement. Town Law, … under Town Law 200 against both abutting and nonabutting property owners if it is determined that all of such property …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Comptroller DiNapoli Releases School Audits
… completed audits of the Albany Leadership Charter High School for Girls , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District , Niagara Charter … completed audits Alb Leadership Char HS for Girls Char School for Applied Technologies Eugenio Maria de Hostos Char …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… inadequate and officials did not enforce the policy. As a result, officials and staff did not ensure all collections were accounted for or deposited in a timely manner. Auditors determined deposits of 113 … remitted to the business office) were late. Sag Harbor Union Free School District – Claims Auditing (Suffolk …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsVillage of Churchville – Procurement (2025M-140)
… [read complete report – pdf] Audit Objective Did Village of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October … Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that goods and services …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The library’s bylaws do not address the requirement for an audit of claims and the board did not adopt a written … pre-signs blank checks and does not review the claims for which checks are written. Village of Fort Johnson – …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Services Under the Transformation Reinvestment Plan (2021-S-15) OMH’s 2014 Transformation Reinvestment Plan … Shelter Providers – Rescue Mission Alliance of Syracuse (2021-S-34) The office’s annual budget for its network of 612 …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsMonroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… [read complete report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) officials properly monitor and manage … Operations (Assistant Superintendent) is responsible for Monroe 2-Orleans BOCES’ business operations, including …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … did not follow the contract provisions when it billed the New York State Department of Parks, Recreation and Historic … information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… that the board did not properly plan for the funding of and spending from reserves. In addition, the board … the board allowed the treasurer to perform all key aspects of district financial operations without providing … $30,455, in the treasurer’s custody that were not recorded on the annual report sent to the State Comptroller’s Office …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… $835,152 that the claims auditor approved. Gates-Chili Central School District – Financial Management (Monroe … funds to finance the district’s increased costs. Homer Central School District – Criminal History Background Checks … fund balance totaling $3,670,000 was not used. Massena Central School District – Selected Non-Payroll Disbursements …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-24
… opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) GENERAL CONSTRUCTION LAW, §60; … a "newspaper" which satisfies the conditions precedent for designation as an "official newspaper" a publication … and ordinarily printed and distributed at least weekly for at least one year; (3) contain news, editorials and other …
https://www.osc.ny.gov/legal-opinions/opinion-92-24DiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. The thefts allegedly … allegedly used a state police paid account to purchase auto parts and tools for their personal use, then falsified … they recovered more than $24,000 worth of state funded auto supplies, tools and parts at Rapasadi’s home and more …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyPatient Safety Center Activities and Handling of Revenues
… the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing designated revenue for … to the Act’s amendments to the Public Health Law (PHL), a PSC was established within the Department for the purpose of … information. PHL also identified several other areas of PSC quality improvement, including safety goals and best …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesOpinion 88-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … A village may provide for refuse collection services on a cooperative basis either by jointly acquiring equipment … villages may provide for refuse collection services on a cooperative basis either by jointly acquiring equipment …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 98 - 22
… a publicity fund by local law (see, e.g. 1981 Opns St Comp No. 81-244, p 259; 31 Opns St Comp, 1975, p 53; 30 Opns St Comp, 1974, p 82; compare 30 Opns St Comp, 1974, p 22, discussing village board actions which may be taken by …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 95-11
… Law, §207-m to salary of temporary or provisional head of police department) POLICE AND POLICE PROTECTION -- Police … Chief (entitlement of temporary or provisional head of police department to salary increase pursuant to General … pursuant to the Civil Service Law as head of a village police department is not a "permanent full-time head of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Town of North Greenbush – Town Clerk (2017M-132)
… monthly accountabilities to ensure sufficient assets to cover liabilities. Key Recommendations The Town Board should …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … senior citizen, veteran and other exemptions. The Assessor did not: Ensure that 68 of 85 (80 percent) granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Rome City School District – Financial Management (2015M-215)
… in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215