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York College – Time and Attendance Practices for Public Safety Staff
… Purpose To determine whether York College had adequate controls over the time and attendance of … and other activities at the individual colleges. Each college is responsible for complying with governing laws, regulations, policies, and guidelines. York College (York) is a senior CUNY college located in Jamaica, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … officials did not properly identify report or implement needed remediation to reduce lead exposure in all potable …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … sampling and how they would be secured against use, and what remedial actions were planned or enacted. Because there … results of their testing through DOH’s Health Electronic Response Data System (HERDS), they did not notify the local …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… children’s growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We … District officials did not properly identify report or implement needed remediation to reduce lead exposure in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andDiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… Steven G. James announced the guilty plea of Devin Zielinski, 33, for stealing over $230,000 from an … and in law enforcement to ensure financial predators like Devin Zielinski face the consequences for crimes against the … Superintendent Steven G James announced the guilty plea of Devin Zielinski 33 for stealing over $230000 from an elderly …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerOpinion 2007-7
… average salary and total service credit. Therefore, the number of days worked by the member, their creditable … 315 directs an employer to report, on a monthly basis, the number of days worked by each member/employee based upon the … a constituent concern about official town business by telephone call at home or direct contact at the grocery store …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 94-27
… if it is determined that all of such property owners are benefited by the improvement. Town Law, §200 authorizes a … We believe these restrictions on the right to petition are evidence of legislative intent that only abutting or … 1965, ch 855, stating that improvements under section 200 are to be paid by fronting or adjoining owners). If sections …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 95-2
… as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of Public Housing Law, §52. … cable television bill which is designated as a "franchise fee". You state that the city in which the cable company is …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Comptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… entire amount stolen. MacVittie, 73, is scheduled to be sentenced to five years' probation on June 22 at 9:30 a.m. …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016, … pandemic). Cycle Three: January 1, 2023, to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… Not Properly Prioritized The matching algorithm used only one address per student, which meant as many as 7,000 …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processDiNapoli Releases Annual IDA Report
… 2021, according to State Comptroller Thomas P. DiNapoli’s annual report . “IDAs were created to help grow local … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development … 2021 according to State Comptroller Thomas P DiNapolis annual report …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportDiNapoli Announces Fiscal Stress Scores
… lines, with many counties outside of New York City seeing only slight losses for 2020 overall compared with 2019, and …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresState Comptroller DiNapoli Releases Audits
… the Reimbursable Cost Manual (2022-S-2) Field of Dreams, a for-profit special education provider serving students from … Education Department (SED) to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (over 2.5 hours per day) to children with disabilities …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsOversight of Transportation Services and Expenses
… over transportation expenses and transportation services. For transportation expenses, excluding fueling, and … facilities, seven regional offices that provide support services for parolees, as well as a Central Office. … would have saved $9,349. We reviewed 2,054 daily vehicle logs at two correctional facilities and identified three …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… governments with populations above 500,000. In our state, only New York City and a half dozen other municipalities …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19Due Diligence for Companies Holding Abandoned Funds
… funds are required to attempt to contact the rightful owner of the property before transferring, or escheating, the … property report. In the notice, be sure to tell the owner that their property will be reported as abandoned … your report. Include that date in the notice to give the owner a deadline for contacting you. Exemptions to this …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsOpinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town Law §198[12]) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15XII.4.E Electronic Invoicing – XII. Expenditures
… Agencies should refer to Chapter X, Section 4.A - Vendor Classifications of this Guide for guidance related to vendor classifications and ordering status. Vendors doing … will have the ability to attach supporting documents (up to two megabytes per attachment) to the electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingChallenging a Determination – Special 20- and 25-Year Plans
… Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determination