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Opinion 92-43
… Equipment (necessity to obtain prior town board approval for purchases of); (purchases governed by town board's … and Duties (necessity to obtain prior town board approval for purchases); (purchases governed by town board's policies … town board approval is required by the superintendent for purchases of materials for highway repair and improvement …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Town of McDonough – Financial Operations (2017M-120)
… of our audit was to review the Town’s financial operations for the period January 1, 2016 through March 23, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 total $678,550. Key Findings Town officials …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120DiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in … such as Hoosick Falls, Syracuse and Newburgh are the latest signs of the need to spend more on water delivery …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingComptroller DiNapoli Releases State Audits
… system, scheduled for April 2014, which it believes will address several of the remaining issues. … An initial …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… its portfolio for any companies involved in the anti-Israel Boycott, Divestment, and Sanctions (BDS) movement. … restricting or exiting investments. “Attempts to harm Israel’s economy can put our investments there at risk,” DiNapoli said. “Israel remains an attractive place to invest and we look …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… best educate our children and pay for it,” DiNapoli said. “My office’s report identifies the regional changes and trends … $40.6 billion in revenues, which included state and federal aid, the School Tax Relief program (STAR), and local property tax revenue. …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityOpinion 2002-10
… historical property within the town and provide for the upkeep and repair of such property. You ask whether a … ascribes importance to the preservation of such property for future generations. Article 5-K of the General Municipal … to maintain and encourage the opportunity and flexibility for the counties, cities, towns and villages of the state to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… historical property within the town and provide for the upkeep and repair of such property. You ask whether a … ascribes importance to the preservation of such property for future generations. Article 5-K of the General Municipal … to maintain and encourage the opportunity and flexibility for the counties, cities, towns and villages of the state to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10State Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “My thanks to Assemblyman Magnarelli and Senator Marchione for encouraging New York to adopt meaningful oversight and … to recognize the New York Economic Development Council for its partnership in creating sensible legislation to that … local communities. My thanks also to Governor Cuomo for recognizing the value of this proposal and signing the …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915State Comptroller DiNapoli Releases School Audits
… School District , Sandy Creek Central School District , Sodus Central School District , St. Lawrence-Lewis Board of … operating deficit would have increased to almost $179,000. Sodus Central School District – Financial Management (Wayne …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsCheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
Determine whether District officials properly accounted for the Continuing Education Department’s (Department) financial activity.
https://www.osc.ny.gov/files/local-government/audits/pdf/cheektowaga-maryvale-2019-123.pdfState Comptroller DiNapoli Releases School Audits
… audits have been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and … did not ensure collections were properly accounted for and deposited on time. Also, the school’s cash receipts … to the business office) were late. Sag Harbor Union Free School District – Claims Auditing (Suffolk County) …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… New York state’s centralized guidance and oversight of … reducing biases to decrease the possibility that an inmate could be unfairly or unnecessarily subjected to …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksNot-for-Profit Non-Construction Questionnaire
… printing, filling out, and mailing a paper form. Use our free online service to file or update your questionnaire form … of filing online Complete only one questionnaire for all future bids Update your questionnaire at any time … FILE ONLINE Not ready to file electronically? Not-for-Profit Non-Construction Questionnaire ( instructions …
https://www.osc.ny.gov/state-vendors/vendrep/not-profit-non-construction-questionnaireFor-Profit Non-Construction Questionnaire
… printing, filling out, and mailing a paper form. Use our free online service to file or update your questionnaire form … of filing online Complete only one questionnaire for all future bids Update your questionnaire at any time … to employees FILE ONLINE Not ready to file electronically? For-Profit Non-Construction Questionnaire ( instructions …
https://www.osc.ny.gov/state-vendors/vendrep/profit-non-construction-questionnaireComptroller DiNapoli Releases School Audits
… computer equipment to be tracked efficiently. Except for minor issues, the district’s computer inventory is … (Nassau County) The board has adopted a purchasing policy for the procurement of goods and services, but do not have written guidelines or procedures for seeking competition for purchases that are not subject to …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Account Authorization Form
… opens in new window) Note: this form has been posted in Adobe Acrobat PDF format and may be opened with the free …
https://www.osc.ny.gov/online-services/account-authorization-formComptroller DiNapoli Releases School Audits
… adopt and establish appropriate policies and procedures for the activity fund and did not provide adequate oversight. … to allow district officials to determine if they were made for appropriate student activities. East Quogue Union Free … assurance that non-instructional employees are being paid for time actually worked and earning leave accruals to which …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, district … monitor financial operations. The school also paid for board member expenditures that were not authorized by the … and controls over the payroll process, there is room for improvement due to the lack of uniformity in procedures. …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… were not approved, not properly supported or not expended for legitimate grant purposes. Auditors found grant … the general fund with unassigned fund balance deficits for the past three fiscal years. Mount Pleasant Cottage … receivable, of which $1.4 million had been outstanding for 30 days and $893,000 for 90 days or more. If the district …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0