Search
Shelter Island Union Free School District - Fund Balance (2020M-23)
… policy. Adopt budgets that include reasonable estimates for appropriations. Discontinue appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Waterloo Central School District - Financial Condition Management (2019M-137)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Suffern Central School District - Financial Condition (2019M-145)
… million leading to $13.1 million of the appropriated fund balance not being used. The tax certiorari reserve may be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Binghamton City School District – Information Technology (2019M-147)
… Board and District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not regularly … Board and District officials adequately safeguarded data from abuse or loss …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Copenhagen Central School District - Procurement (2019M-238)
Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… track various economic and fiscal aspects of the construction, office, securities, restaurant, retail, … 2021 remained 17.9% below what it was in March 2020. Construction : Jobs in the sector rebounded from a low of 87,200 in April …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryComptroller DiNapoli Releases Municipal Audits
… adequate oversight of court operations to ensure that cash receipts were properly collected, accounted for and … did not ensure that the treasurer properly accounted for cash collected. Also, the board did not ensure that the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Opinion 88-34
… state that 21 Opns St Comp, 1965, p 532 and 1986 Atty Gen [Inf Opn] 1109 appear to be in conflict and ask for our … adopted in the same manner as ordinances. 1986 Atty Gen [Inf Opn] 1109 concludes that a village may establish parking … and involves an analysis of the Town Law, 1986 Atty Gen [Inf Opn] 1109 pertains to the enactment of like regulations …
https://www.osc.ny.gov/legal-opinions/opinion-88-34About the Record of Activities – Reporting Elected and Appointed Officials
… Elected and Appointed Officials Get answers about the record of workrelated activities ROA that elected and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesOversight of Language Access Services
… post signage in public areas listing the availability of free LAS. The 2023 American Community Survey conducted by the …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesOpinion 92-41
… concluding that a fire district may construct an access road to a source of water supply for the exclusive use of its … losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey , 85 AD2d 840, 446 … McAfee v State , 1 Misc 2d 545, 145 NYS2d 547; cf ., e.g., O'Connor v City of New York , 58 NY2d 184, 460 NYS2d 485; …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 94-7
… of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 99-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when fire district treasurer is proper recipient) INSURANCE LAW, … Assuming there is no special act providing otherwise, a fire district treasurer would be the proper recipient of …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 2001-8
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment (within area of former fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels) FIRE PROTECTION DISTRICTS -- Dissolution (simultaneous … Whether a town may abolish a fire protection district within the town and establish a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8DiNapoli: Rural Counties Face Shortage of Health Professionals
… Cattaraugus, Chenango, Delaware, Essex, Franklin, Greene, Hamilton, Herkimer, Lewis, Schuyler, Steuben, Sullivan, … less than half the GMENAC guideline (1). Four counties – Hamilton, Herkimer, Schuyler and Yates – have no OBGYN … underserved population of 134,248 people, or nearly 18% of the population. The rural counties’ mental health …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s Office of Unclaimed Funds. TUNKARA was arrested on July 19, 2022 and … charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptrollers …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateXVI.3.E The Reporting Entity – XVI. Financial Reporting
… 2100 – Defining the Financial Reporting Entity Process and Document Preparation: BACKGROUND New York State is … entity due to the direct relationship between the agency and the State, and due to the high degree of their integration into the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityContinuing Crisis: Drug Overdose Deaths in New York
… Message from the Comptroller Any death caused by misuse of legal or illicit drugs is a tragedy, depriving families of … use.” 19 These findings, the authors stated, suggest the need for “a multi-pronged approach to both prevention and treatment.” 20 Both studies emphasize the need to understand the motivations or drivers of misuse, …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-york