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Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… can cause neurological issues such as slowing children’s growth, causing learning and behavioral issues or causing … did report the results of their testing through DOH’s Health Electronic Response Data System (HERDS), they did … testing results on the District’s website until up to five weeks past the required deadline. Results were not reported …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2York Central School District – Lead Testing and Reporting (S9-25-19)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… Recipients Who Are Eligible for Medicare (Report 2021-S-16 ). About the Program DOH administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… [read complete report – pdf] Audit Objective Did Sullivan West Central School District (District) officials identify, … implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that nine villages were designated in fiscal … State Comptroller Thomas P DiNapoli today announced that nine villages were designated in fiscal …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesOversight of the Nourish New York Program (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Oversight of the Nourish New … Nourish New York (Nourish NY) initiative was established in May 2020 during the COVID-19 pandemic (pandemic) in response to disrupted food supply chains and was intended …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followOpinion 2007-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … officials) WORDS AND PHRASES -- "Days Worked" (meaning of for purposes of 2 NYCRR 315) RETIREMENT AND SOCIAL … York State Retirement System relative to the calculation of time worked for elected officials …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Baker Victory Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Baker Victory Services (Baker Victory) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Village of Massapequa Park , Orange County , Pine City Fire District No. 1 , Town of Porter , Putnam County , Village of Stillwater , Town of … P DiNapoli today announced his office completed audits of Village of Massapequa Park Orange County Pine City Fire …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Wormuth, the former town of Halfmoon supervisor, on state charges for stealing several campaign contributions donated … Wormuth the former town of Halfmoon supervisor on state charges for stealing several campaign contributions donated …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingOpinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when … Whether the facilities of a town water district for which indebtedness remains …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … taxes within town outside village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town … town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… statute states that FFI tax proceeds should be distributed to fire departments and companies for the use and benefits of … be distributed between the fire companies in proportion to the active membership of each company. Proper distribution … the chief financial officer and is responsible for the day-to-day financial operations, including the allocation and …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Awarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services … to entities that met eligibility requirements and if the Division provided adequate oversight of the Statewide … To determine if the Division of Homeland Security and Emergency Services …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsState Agencies Bulletin No. 1219
… Purpose To notify agencies of the process in PS Query for renaming and designating … should not delete any Public queries. Determine which of their Private queries will be needed after the upgrade. If there is a comparable Public version of their Private Query, the user should rename only the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1219-preparing-queries-payserv-upgrade-peoplesoft-v89-v91Opinion 99-3
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … insurance tax moneys for the care and relief of disabled or indigent volunteer and exempt firefighters and their … made for the purpose of lessening the grief of, or providing comfort to, the family of the firefighter. You …
https://www.osc.ny.gov/legal-opinions/opinion-99-3DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… superintendent for the Town of Erin in Chemung County made personal purchases and used gas, oil and other town supplies … case is pending. “Burlew used the town as his own personal parts and repair shop,”DiNapoli said. “Our report … taxpayers' trust by apparently using his office for his personal benefit. I want to thank Attorney General …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinComptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… today the felony conviction of Pearlann MacVittie of West Seneca, New York, of the crime of Grand Larceny in the … today the felony conviction of Pearlann MacVittie of West Seneca New York of the crime of Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… School District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 … everything from furniture, computer equipment, vehicles and machinery to buildings and land. Consequently, they represent a significant … District officials did not properly record and account for all of the Districts capital assets As a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23