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Opinion 93-15
… Buffalo Library v Erie County , 171 AD2d 369, 577 NYS2d 993 affd 80 NY2d 938, 591 NYS2d 131). In addition, public …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… or outdated records make it unlikely that software patches necessary to address known security vulnerabilities …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesState Contract and Payment Actions in October
… on Open Book. Major Contracts Approved Office of Addiction Services and Supports $9.8 million to Odyssey House Inc. for the Community Residences Program. $5.2 million to Fairview Recovery Services Inc. for major maintenance at the Office of …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-octoberState Contract and Payment Actions in August
… Green Meeting Ninjas Inc. and $3 million with KTG Illinois LLC. Department of Environmental Conservation $193 million … New York State Thruway Authority $6 million with D & H Excavating Inc. for pavement repairs in Erie, Chautauqua, and … Empire State Development Corporation $3.1 million to Monroe Community College for construction and renovation of …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-augustState Contract and Payment Actions in March
… LLC for fuel oil in Ulster County. Office of General Services – Design & Construction $15.3 million with Marcy Excavation Services LLC for a Water Tower and Meter Building at Midstate … in Oneida County. $2.6 million with Elmer W. Davis Inc. for roof replacement at State Police Troop E …
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-marchSouthwestern Central School District – Claims Audit (2025M-34)
… instead of a specific individual. The report includes six recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Lawrence Union Free School District – Financial Management (2025M-115)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … educational stability, provide a cash flow cushion for unexpected costs (like emergencies and revenue gaps), maintain tax rate stability, comply with the 4 percent surplus fund balance 1 limit, and avoid …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… New York schools. When students take a financial literacy course, they learn personal finance, budgeting, and … clearly has the attention of the public and a required course in our high schools is being given serious … Just as teens are required to take a driver’s education course before getting behind the wheel of a vehicle, we have …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsKendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for … District residents were not properly informed prior to voting on a proposition for a District-wide capital … in significantly lower than anticipated, the Board decided to expand the original scope and spend the remaining …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and … Delaware Counties. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Vendor Responsibility Documentation
… an estimated amount of $100,000 or greater ✔ ✔ 3. Real estate (purchase, sale or lease) except for an eminent domain or real property sale which is required by law to be sold to the highest …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationState Contract and Payment Actions in November
… Department of Transportation $13 million with H&L Contracting LLC for surface treatment on Route 25A in …
https://www.osc.ny.gov/press/releases/2022/12/state-contract-and-payment-actions-novemberOpinion 94-6
… Contracts (tenant member of housing authority employed by residential management corporation) -- Public Housing Authorities (tenant member employed by residential management corporation) PUBLIC HOUSING … Law, §36, when a public housing authority contracts with a residential management corporation to operate a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Rockland County - Sale of Estate Real Property (2019M-233)
Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines.
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-2019-233.pdfDebt Issuance Approval Policy Statement & Guidelines
Many public benefit corporations (including public authorities) and certain local governments must obtain the approval of the State Comptroller.
https://www.osc.ny.gov/files/debt/pdf/debt-policy-statement-and-guidelines.pdfState Contract and Payment Actions in March
… Plumbing & Heating Inc. to provide above ground hot water heating lines and water heaters at Altona Correctional Facility in Clinton … LLC for conversion of a traffic ramp to the Albany Skyway bike and pedestrian pathway in Albany County. $10.1 million …
https://www.osc.ny.gov/press/releases/2021/04/state-contract-and-payment-actions-marchState Comptroller DiNapoli Releases School Audits
… , Clarence Central School District , Franklin Square Union Free School District , Greater Amsterdam School District , Greenburgh-Graham Union Free School District , Locust Valley Central School District … in fund balance. Furthermore, the district paid health insurance and retirement system costs for cafeteria …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1DiNapoli Announces Fiscal Stress Scores
… municipalities (excluding New York City) twice a year. The latest round of scores announced today identified 19 local … the uncertainties created by the pandemic.” In this latest round, the city of Poughkeepsie (fiscal stress score …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… and across America, we went from the longest expansion in history to an economic freefall in a matter of weeks. Job … over the past decade. Main Street is shuttered from Long Island to Buffalo, and Wall Street has experienced extreme …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19