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Churchville-Chili Central School District – Procurement (2025M-18)
… projects (CIP) in accordance with statutory requirements and District policies? Audit Period July 1, 2022 – February … best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to … Municipal Law (GML), requests for proposals, or written and verbal quotes, a well-planned solicitation effort is …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund … budgets that annually overestimated appropriations by an average of $1.3 million (9 percent) per year, or a cumulative … fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mVillage of Herkimer – Payroll (2025M-37)
… salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon separation from service, represent significant costs for the Village. For the 2024-25 fiscal year, the Village’s budgeted … or adequately supported Furthermore employees were paid for overtime that in some instances was not adequately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… to Grand Larceny for stealing from the town’s fire company and agreed to pay $9,838 in restitution, State Comptroller … Oswego County District Attorney Anthony J. DiMartino, Jr., and New York State Police Superintendent Steven G. James … all who rely upon it. I thank District Attorney DiMartino and Superintendent James for their continued partnership and …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… to theft concerning programs receiving federal funds before U.S. District Judge Richard J. Arcara. The charge carries a maximum penalty of 10 years in prison and a $250,000 fine. In addition, Cowart’s … defendants is scheduled for April 5, 2018 at 12:00 p.m. before Judge Arcara. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterOpinion 92-46
… same or similar commodities will exceed $10,000 over the course of a fiscal year (1991 Opns St Comp No. 91-64, p 169; … to be purchased for other village purposes over the course of the fiscal year ( cf . 18 Opns St Comp, 1962, p 43, …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 92-33
… with chamber of commerce) PARK DISTRICTS -- Powers and Duties (expenditures for promotional services) LOCAL LAWS … PUBLIC CONTRACTS -- Professional Services (promotional and publicity services); (procedures for obtaining) -- Contracts Not Requiring Bidding (promotional and publicity services); (procedures for obtaining) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 95-8
… COUNTIES -- Powers and Duties (use of forfeiture moneys) COUNTY TREASURER -- Powers and Duties (custody of forfeiture … of forfeiture moneys) CIVIL PRACTICE LAW AND RULES, §1349; COUNTY LAW, §§550, 700: Forfeiture moneys distributed to a … and Rules (CPLR) must be remitted to the custody of the county treasurer. These moneys constitute dedicated general …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Comptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… York school districts had inappropriate computer access to sensitive student data and were able to change student grades and attendance records without proper authorization, according to an audit released today by New York State Comptroller … York school districts had inappropriate computer access to sensitive student data and were able to change student …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and manage the Town’s ambulance service? Audit Period January 1, 2023 – … The Board did not adequately oversee or manage the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49State Agencies Bulletin No. 2366
… of this bulletin is to inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll System … Employees: Employees with employer-provided vehicles and/or chauffeurs are affected. Background: Personal Use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… “Thanks to their love, support and teachings, I achieved my dream of a career in public service, culminating in being … with great pride that I accept this high honor, and I know my parents and grandparents would be so very proud of this …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… to $1.2 billion in managed care premiums that were paid for members who may have resided outside of New York. … premiums to his or her managed care plans. Responsibility for preventing enrollment in more than one state lies at both … and ensure New York is only paying Medicaid costs for its residents.” Medicaid members are enrolled through the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateDiNapoli: Former Medical Office Manager Pleads Guilty to Defrauding New York State Health Insurance Plan
… New York State Comptroller Thomas P. DiNapoli and Ulster County District Attorney Emmanuel C. Nneji announced … a joint investigation by Comptroller DiNapoli, the Ulster County District Attorney ’s office, the Federal Bureau … her scheme was exposed and she has been held accountable.” Ulster County District Attorney Emmanuel C. Nneji said, “The …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-former-medical-office-manager-pleads-guilty-defrauding-new-york-state-health-insurance-planStatement from New York State Comptroller Thomas P. DiNapoli on Repeal of Affordable Care Act
… "The Republican health care bill is reckless and damaging for our … pre-existing conditions and potentially punches a big hole in our state budget. Members voted for this disastrous bill … The Republican health care bill is reckless and damaging for our … preexisting conditions and potentially punches a big hole in our state budget …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-repeal-affordable-care-actDiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… DiNapoli today announced that Fortune 500 retailers Best Buy and Nordstrom have agreed to the New York State Common Retirement Fund’s (Fund) request … Sachs among its members. The Fund owns shares of Best Buy and Nordstrom with estimated values of $32 million and …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… supporting upward revisions in spending. The Fiscal Year 2025 budget is now expected to exceed $115 billion, up from nearly $111 billion projected at the same time last … and will issue a report on our findings in the coming weeks.” …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateDiNapoli: New York City's Budget Outlook Improves
… Better-than-projected revenues and planned cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but funding for education and social services remain uncertain in the future, according … Betterthanprojected revenues and planned cost savings benefited New York Citys budget …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… development is essential. Local governments should review zoning regulations, and the state should provide planning and …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… significant. The state should build on its efforts to help communities access funding to ensure the success of … Corporation has paid out $237 billion since 1990 to help local communities finance water infrastructure projects …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-water