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Opinion 93-11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … rule of statutory construction, however, that a statute must be construed as a whole and that statutory words … which may be contracted by a municipality, school district or fire district (see also State Constitution, art …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Aim High Children’s Services – Compliance With the Reimbursable Cost Manual
… The audit included the expenses claimed on Aim High’s CFRs for the three fiscal years ended June 30, 2014. Background Aim High is a not-for-profit organization that provides Special Education … Ensure that costs reported on future CFRs comply with all Manual requirements, as well as the provisions of …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualFinancial Condition and Outlook
… Science Center at Brooklyn (also known as SUNY Downstate Medical Center [or Downstate]) includes the College of Medicine, College of Health Related Professions, … fourth largest employer in Brooklyn. It reported expenses for the year ended June 30, 2012 totaling $853.2 million. The …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
Although BOCES officials properly claimed BOCES aid totaling $38 million for administrative expenditures officials claimed excess BOCES aid for their component districts for facility rental costs This occurred because they improperly included total facility rental revenue received by BOCES withou
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Opinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 17 of the Retirement and Social Security Law, and added a new section 17-a to that law, for the purpose of eliminating … of West Islip Union Free School District, et al. v New York State Teachers' Retirement System, et al. , Supreme …
https://www.osc.ny.gov/legal-opinions/opinion-93-17State Contract and Payment Actions in July
… with D&H Excavating, Inc. for pavement resurfacing and drainage repairs in Erie County. Major Payments Approved Tax …
https://www.osc.ny.gov/press/releases/2019/08/state-contract-and-payment-actions-julyState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… increased funding for education, health care and mass transit, according to a report released today by State … on upper-income earners, and broader imposition of the sales tax on online sales. The state Division of the Budget … that certain elements of the Enacted Budget fall short with respect to high standards of transparency, …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetTown of Queensbury - Water System Cybersecurity (2018M-268)
… officials have not implemented comprehensive procedures for managing, limiting, securing and monitoring user access. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268City of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … have not developed a multiyear financial plan. The Mayor, Council and Director of Financial Services did not …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298June 2002: Advance Refunding Bonds
… securities. Those securities were deposited in an irrevocable trust with an escrow agent to provide for all … were defeased by placing the proceeds of new bonds in an irrevocable trust to provide for all future debt service …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsOpinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures … there is nothing in section 174(3) or its legislative history to suggest a contrary interpretation, we similarly …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Approved State Contracts and Payments
… initiative. $1.7 million to Sanofi Pasteur, Inc. for pediatric vaccines. Department of Homeland Security $21 … Authority. NYS Legislature - Assembly $82,500 to Rossein Associates for outside counsel related to sexual harassment … in Queens County. $3.7 million to Intercounty Paving Associates LLC for pavement preservation in Kings, Queens, …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsOpinion 2000-8
… CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a … for (home health care services) PUBLIC HEALTH LAW §352; GENERAL MUNICIPAL LAW §§800(3), 802(1)(f): A county public … has certain of the powers and duties set forth in General Municipal Law §801 (see Public Health Law §352). You …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8State Contract and Payment Actions in April
… County. Department of Transportation $167.4 million with El Sol Contracting / ES II Enterprises JV for bridge repairs and bridge painting …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilState Contract and Payment Actions in September
… of Civil Service $3 million with OpAD Media Solutions LLC to provide media buying services for continuous recruitment … $7.9 million with Vector Construction Corp. for NY Route 23 bridge replacement over Unadilla River in … enhancements and expansion at the Syracuse Hancock International Airport. $5.8 million to El Sol Contracting/ES …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberDiNapoli Announces State Contract & Payment Actions for September 2014
… Transportation $39.2 million to Grace Industries LLC for rehabilitation of Route 347, Suffolk County. Office for … to Harrison & Burrowes Bridge Constructors for bridge rehabilitation on Interstate 84 in Orange and Pike Counties … and Pennsylvania. $6.3 million to the City of New York for rehabilitation of the Brooklyn Bridge. $2.1 million to CCA …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-state-contract-payment-actions-september-2014Cortland County – Public Water Supplies (2016M-318)
… Cortland County is located in the southern tier of New York State and has a population of approximately 48,500. …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Greece Public Library – Information Technology (2017M-130)
Greece Public Library Information Technology 2017M130
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Connetquot Public Library – Cash Disbursements (2017M-125)
… October 31, 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The … year totaled $6,040,900. Key Findings The Board adopted a policy granting check signing authority to seven Library … are disbursed appropriately. The Board did not establish a petty cash fund at the lowest practical amount and did not …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Brentwood Public Library – Leave Accruals (2018M-26)
… 1, 2016 through August 31, 2017. Background The Brentwood Public Library is located in the Town of Islip in Suffolk … of 272 hours. The Library Director started 2016-17 with 84 hours of vacation leave and 14 hours of personal leave …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26