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Glens Falls City School District - Financial Management (2019M-12)
Determine whether District officials effectively managed general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… reduced dependence on general fund subsidies. The Board of Education (Board) has not: Effectively managed reserve … of the District. District officials generally agreed with our recommendations and have initiated or indicated they … planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… for managing business office network user accounts to help prevent unauthorized computer use, access and loss. Key … did not properly manage network user account controls to help maintain continuity of business office operations and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsRoosevelt Union Free School District - Information Technology (2019M-193)
… District officials disagreed with certain findings in our report. Our comments on issues raised in the District’s response are included in Appendix B. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… "Today's Presidential Executive Order is yet another ill-conceived and dangerous attack on … from the worst impacts of climate change. "Climate change is one of the greatest risks facing the global economy, and … and investors with foresight, addressing climate risk is an opportunity to develop new ideas, new technologies and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderCaton No. 1 Fire District – Financial Oversight (2013M-262)
… District is a district corporation of the State, distinct and separate from the Town of Caton and Steuben County in which it is located. The District is governed by an … budget totaled approximately $162,000 funded primarily with real property taxes. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Location Service Providers
… funds without charge, strongly encourages everyone to contact the Office of Unclaimed Funds directly to determine … in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have been contacted by … amounts or the taxpayer identification (social security) number associated with an item. …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… the former owner of Davis Ethical Pharmacy in Rockville Centre, pleaded guilty to grand larceny in the second degree …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… portfolio of public and private equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskOpinion 97-17
… for city and county public library) GENERAL MUNICIPAL LAW, §§800(4), (5), 810(1), (3), 811(1); LAWS Of 1953, … to State officers. Article 18 of the General Municipal Law (§800 et seq .), as amended by chapter 813 of the Laws of … here relevant, section 811(1)(a) of the General Municipal Law authorizes the governing body of any "political …
https://www.osc.ny.gov/legal-opinions/opinion-97-17DiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… A Syracuse man pleaded guilty yesterday to stealing nearly $22,000 in pension payments sent to his deceased mother, State Comptroller Thomas P. DiNapoli, … an investigation by DiNapoli’s office. “Mr. Glinski tried to hide his mother’s death to cash her pension checks. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherSubmitting Your Payment – Legacy Reporting
… for the total amount of contributions, loans and service credit purchase payments withheld from your employees during … without sacrificing accuracy, reliability or security. To get started, submit a completed Electronic Debit … each month, and you submit more than what is owed, we will credit any excess to your next payment. Details about the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentLump Sum Payments – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsOpinion 91-10
… that bear on the issues discussed in the opinion. WORDS AND PHRASES -- "In the same manner and at the same time as town taxes" (as meaning ad valorem … -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 89-47
… or benefits not common to the entire fire district, all costs of the fire district must be assessed equally …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 94-3
… (Town Law, §200[7]); a public hearing (Town Law, §200[7], [8]); the preparation of definite plans and specifications for the improvement (Town Law, §200[8], [10]); and, in the case of action by board motion, a …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… project owners submitted the required annual reporting form and supporting documentation (NY-45 forms) needed to monitor project goals, including job … in 2023. Without the appropriate required reporting form and supporting documentation from the project owners, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalState Comptroller DiNapoli, Congresswoman Meng and Council Member Ung Return Lost Money to Flushing Businesses
… in Flushing Queens Saturday to present owners with unclaimed funds checks. Congresswoman Grace Meng, New York … more about the issues they’re facing and returning unclaimed funds. I appreciate Rep. Grace Meng, Council Member … you to State Comptroller DiNapoli for working to return unclaimed funds to small businesses in my congressional …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-congresswoman-meng-and-council-member-ung-return-lost-money-flushingSteuben County – Safeguarding Computerized Data (2025M-96)
… monitor access to and properly safeguard computerized data in the finance and personnel departments and County Clerk’s … Area County officials must safeguard computerized data in the finance and personnel departments and the County … and properly safeguard computerized data used by employees in the finance and personnel departments and County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Whispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Amsterdam, New York). Its Director and owner is Dr. Martha Frank (Director). Whispering Pines is reimbursed for …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manual