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Opinion 88-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys to fix dents and small holes, and clean and …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Town of Butternuts – Highway Facility Capital Project (2021M-94)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and … in planning and could have improved its monitoring of the Project. As a result, total costs to complete the … terms. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… review the District’s financial management for the period July 1, 2012 through November 24, 2015 and examine the District’s calculation of separation payments for the period July 1, 2013 through November 24, 2015. Background The East …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Avon Central School District , Brighton Central School … . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … management confidential benefit resolutions that defined how to calculate the various components of the separation …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Death Benefits
… If you need to update your option beneficiary’s mailing address or phone number, submit a letter with your …
https://www.osc.ny.gov/retirement/retirees/death-benefitsOpinion 92-10
… that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer … representing amounts paid on matured bearer serial bonds) ABANDONED PROPERTY LAW, §§300(1)(h), 500(1)(b), 501: A …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Comptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Broome – Purchasing and Justice Court (Schoharie County) The board did not ensure purchases … the town justice recorded, deposited and disbursed all court money accurately and timely. Candor Fire District – … not solicit competitive proposals for eight of the nine professionals who provided services totaling $150,800 during …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: NYC Metro Transportation Costs Rose 56% Over Past Decade, Slower Than Other Major Areas
… of Household Spending Transportation costs — which include vehicle purchases, leases, maintenance, gasoline, insurance, … than half of city households (43.8%) owned at least one vehicle in 2023 while nationally it was 91.6%. Within the … only about 21% of Manhattan households owned at least one vehicle. On Staten Island, however, 82.6% of households owned …
https://www.osc.ny.gov/press/releases/2024/09/draft-dinapoli-nyc-metro-transportation-costs-grew-slower-other-major-cities-still-rose-29-percentOther Bulletin No. 37
… 06/14/2017 Eligibility Criteria The following employees are eligible to receive the April 2017 SCF M/C 2% Parity … Increase: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) which is equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-37-april-2017-state-university-construction-fund-scfGlen Cove City School District – Information Technology (2025M-144)
… Did Glen Cove City School District District officials adequately manage …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144City of Mechanicville – Separation Payments (2025M-59)
… ensure that employee separation payments are authorized and accurate before making payments to maintain financial integrity and limit financial losses for the City. From January 1, … through September 30, 2024, the City employed 98 people and paid them $6.2 million in gross wages. During this …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59Opinion 88-49
… prevent him or her from discharging his or her duties as a de facto officer ( Application of Delehanty , 202 Misc 33, …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Oversight of the Nourish New York Program (2022-S-33)
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33.pdfOversight of the Nourish New York Program (2022-S-33) 180-Day Response
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33-response.pdfReal Property Portfolio (2022-S-14) 180-Day Response
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdfOversight of the Nourish New York Program (2022-S-33) 180-Day Response
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33-response-DOH.pdfUse, Collection, and Reporting of Infection Control Data (2020-S-55) 180-Day Response
To determine whether the Department of Health (Department) is collecting necessary data to make informed decisions and promote strong infection prevention and control policies, and whether the data collected by the Department, including data reported to the public, is accurate and reliable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s55-response.pdfUse, Collection, and Reporting of Infection Control Data (2020-S-55)
To determine whether the Department of Health (Department) is collecting necessary data to make informed decisions and promote strong infection prevention and control policies, and whether the data collected by the Department, including data reported to the public, is accurate and reliable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s55.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33)
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33.pdfCity of Salamanca - Collections (2023M-131)
… the collection records, or no check number was listed at all. While we found no collections were lost, misused or … complete and accurate collection records are maintained for each transaction. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131