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Chenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… School District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report … Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162), … did not adequately manage network user accounts or develop and adopt an IT contingency plan. In addition to finding …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fDiNapoli: The Rockaways is on the Rise
… were added, but subway service remains unreliable. The toll on the Cross Bay Bridge (New York City's only intra-borough toll bridge) …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseOpinion 2001-8
… No. 90-39, p 88; NY Const, art. XVI, §1). August 6, 2001 Donald J. Holland, Esq., Town Attorney Town of Bangor 1 Note …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8DiNapoli Announces State Contract & Payment Actions for June 2014
… more than 840,600 payments worth nearly $10.8 billion in June. His office also rejected 224 contracts and related … Trails Inc. for shuttle bus services for state employees in Albany. Thruway Authority $29 million contract with Kapsch … for the Major Deegan Expressway bridge rehabilitation in the Bronx. Approved a $12.8 design/build contract with El …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-announces-state-contract-payment-actions-june-2014Opinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; … without notice or hearing ," providing appropriate traffic control devices are installed. This provision was first …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 2008-4
… matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities … or worn out facilities, undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 96-22
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency … Whether moneys remaining in a capital reserve fund may be transferred into a contingency …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Peekskill City School District – Financial Condition (2015M-191)
… our audit was to review the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … approximately 3,600 students. General fund expenditures for the 2014-15 fiscal year totaled approximately $80 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Creditable Service – Special 20- and 25-Year Plans
… Section 383-e (20-year plan) What type of service is creditable in this plan? Creditable service (service which can be used to calculate your pension … or member of a police force or a state park authority or commission Police officer or member of an organized police …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… the Office of the State Comptroller (OSC) will examine the contract package to ensure that these requirements are … Subject to certain exceptions, an assignment, amendment, renewal or extension of a procurement contract or any … awarded or approved by the comptroller, as applicable), renewal or extension of a procurement contract, or any other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… 1, 2012 through October 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer County. The … West Sand Lake Fire District 1 Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsDiNapoli Announces State Contract and Payment Actions for Jan. 2016
… These independent audits also help ensure payments are free from fraud, waste and improprieties. The Comptroller’s … of Criminal Justice Services $60 million with Morpho Trust USA Inc. to collect, identify and process fingerprints. State … asphalt work in the NYC region. Major Payments Approved Tax Refunds $217.1 million for approximately 25,000 personal …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016State Agencies Bulletin No. 1440
… should be directed to Sheila O’Connor of EarthShare at (646) 380-1887, or by email to [email protected] . Agency … may be directed to Sheila O’Connor of EarthShare at (646) 380-1887, or by email to [email protected] . Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1440-2016-sefa-state-employees-federated-appeal-campaignGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over expenditures for …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… Background The Sidney Memorial Public Library is located in the Village of Sidney, in Delaware County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Cortland Housing Authority – Financial Condition (2015M-205)
… 1, 2014 through March 31, 2015. Background The Cortland Housing Authority is located in the City of Cortland in Cortland County and was established to provide low-rent housing for qualified individuals. The Authority is governed … Cortland Housing Authority Financial Condition 2015M205 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Beekmantown Central School District – Payroll (2017M-26)
Beekmantown Central School District Payroll 2017M26
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… through December 31, 2015. Background The Deer Park Union Free School District is located in the Town of Babylon in … Deer Park Union Free School District Bank Reconciliations 2016M166 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166