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Opinion 90-63
… (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and … workers); (miscellaneous expenses - holiday party for senior citizens) VOLUNTEERS -- Compensation (authority to … library workers, but may not sponsor a party for the senior citizens of the sponsor municipality or school …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Wage Theft Investigations
… mission is to protect workers, assist the unemployed and connect job seekers to jobs. Its Division of Labor Standards …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsGlenham Fire District – Cash Disbursements (2016M-380)
… documentation. Although fire districts are not required to pay sales tax on purchases and services they obtain, eight …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380State Contract and Payment Actions in July
… at state hatcheries. $1.1 million with Rensselaer Plateau Alliance, Inc. to purchase land in Rensselaer County. Office … million to the Northeast UAS Airspace Integration Research Alliance, Inc. (NUAIR) for design, procurement, and …
https://www.osc.ny.gov/press/releases/2019/08/state-contract-and-payment-actions-julyBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… 2020 – A.10492 Rules (Thiele) / S.8417 Krueger - Provides financial and budgetary flexibility to local governments as they continue to operate and provide critical services during the COVID-19 public health crisis and its … Provides financial and budgetary flexibility to local governments as …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… participation rate for those with a disability age 16 and over rose by 4.6 percentage points between 2019 and 2024, while it dropped 0.5 percentage points for the … rate of people in New York without a disability (69.9%) and 3.5 percentage points below the national rate for people …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesAccounts Payable Advisory No. 38
… Subject: Reward Programs – Information for Travel and Purchase Reward Programs Guidance: Some … that do business with the State offer rewards or points for certain purchases that can be redeemed for other benefits, such as additional goods, services, or … Reward Programs Information for Travel and Purchase Reward Programs …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsOversight of the Early Intervention Program (Follow-Up) (2024-F-3) 30-Day Response
To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of the Early Intervention Program (Report 2021-S-25).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f3-response.pdfOversight of the Home Delivered Meals Program (Follow-Up) (30-Day Response)
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Oversight of the Home Delivered Meals Program (Report 2020-N-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f25-response.pdfCircle of Friends - Compliance With the Reimbursable Cost Manual (2014-S-32)
we conducted an audit of the expenses submitted by Circle of Friends to the State Education Department (SED) for purposes of establishing the preschool special
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s32.pdfIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate controls … IT inventory control responsibilities. District officials do not conduct an annual physical IT inventory count, … cycle. Implement a policy that requires District officials to conduct annual physical inventory counts, update inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetTown of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… prior to approval. Village officials generally agreed with our findings and indicated they had already taken or …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Opinion 89-26
… A fire district is authorized to promulgate a form of annual statement of financial disclosure for its officers and … or employees of the fire district complete and file annual financial disclosure statements. You ask whether fire district officers are required to complete and file annual financial disclosure statements. Chapter 813 of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-26State Comptroller DiNapoli Releases Municipal and School Audits
… and services related to capital improvement projects’ (CIP) contracts were competitively procured in accordance with … law. As a result, officials cannot assure taxpayers the 12 CIP contracts entered – valued at approximately $36.6 million … in all potable water outlets as required by state law and Department of Health regulations. Auditors determined 98 of …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsComptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Schenectady City School … District , Sidney Central School District , Tupper Lake Central School District and the Walton Central School … district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsDiNapoli Report Spotlights New York's Veterans
… York State Common Retirement Fund has a program to provide loans to veterans. The state pension fund partnered with the … a $5 million commitment for fixed-rate small business loans for returning military veterans who are also business … duty may apply, through the NYBDC, for small business loans up to $150,000 to start or expand a business. Review …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-report-spotlights-new-yorks-veteransOversight and Monitoring of the Universal Pre-Kindergarten Program (2016-N-7) 90-Day Response
To determine the adequacy of the New York City Department of Education’s (DOE) monitoring of Universal Pre-Kindergarten (UPK) programs’ compliance with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16n7-response.pdfThe Securities Industry in New York City - October 2007
Recent events underscore the cyclical nature of Wall Street.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2008.pdfComptroller DiNapoli Releases Municipal Audits
… independently elected town clerk and justice. Village of Atlantic Beach – Cash Disbursement (Nassau County) The board … audit period) that were inadequately supported. Village of Atlantic Beach – Payroll (Nassau County) Although department …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits