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State Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. South Hornell Fire Protection Company, Inc. – Disbursements … to pay the highway department employees. Budget Reviews South Country Central School District – Budget Review …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Greenville Fire District - Fixed Assets (2019M-223)
… date, purchase price, date placed in service and useful life. As a result, officials were not aware that equipment in … date, purchase price, date placed in service, useful life and serial numbers. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… it adopts more realistic budgets to avoid raising more real property taxes than necessary. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionOpinion 92-42
… to contract) PERSONAL PROPERTY -- Municipal Equipment (use for private property pursuant to contract) TOWNS -- Powers … LAW, §64(2-a): A town may enter into an agreement with the owner of a parking lot pursuant to which the town would lease … a proper town purpose and the value of the services to the owner, plus any other consideration provided by the town, is …
https://www.osc.ny.gov/legal-opinions/opinion-92-42NYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… NYS Comptroller Thomas P DiNapoli and NYC Scott M Stringer today called on the SEC to compel fossil …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryTown of Parma – Financial Management and Information Technology (2012M-96)
… of financial operations and information technology (IT) for the period January 1, 2010, to January 20, 2012. … four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations … nonexistent fund balance in the highway fund budget for three of the last five fiscal years, all the while …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … found that several agreement provisions were not adhered to. In addition, the program's agreement did not include … in the accounting system but did not record the form of collections in either record. The clerk also did not …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1State Contract and Payment Actions in March
… in Dutchess County. $8.2 million with Michael A. Ferrauilo Plumbing & Heating Inc. to provide above ground hot water … (Amtrak) for design and construction of the Hudson Line Positive Train Control System. $1.3 million to El Sol …
https://www.osc.ny.gov/press/releases/2021/04/state-contract-and-payment-actions-marchRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mDiNapoli Announces State Contract and Payment Actions for September 2016
… harassment claims. Office of Mental Health $1.7 million to CR Fletcher Temps for temporary staffing services at …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-announces-state-contract-and-payment-actions-september-2016Opinion 88-41
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns … town function. The town board may acquire property for use in conducting such programs and contract with a private … presentation of such programs with town property. This is in response to your letter concerning the expenditure of town …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through January 29, 2014. … It enrolls approximately 235 students and is governed by a five-member elected Board of Education. The District’s … governing cafeteria cash receipts. The Treasurer does not routinely receive and review certain reports to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57DiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… and Salesforce.com to reexamine their CEO and executive pay and adopt policies that take into account the … corporate income in the United States for years, with CEO pay rising dramatically while wages for most other company … workforce into consideration rather than setting CEO pay solely by benchmarking it against other CEOs. Overall …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payState Contract and Payment Actions in July
… County Paving & Construction Inc. for 7.6 miles of asphalt concrete resurfacing on Route 17 in Sullivan County. … $2.4 million with Concrete Applied Technologies Corp. for asphalt milling and resurfacing on Route 18F in Niagara …
https://www.osc.ny.gov/press/releases/2021/08/state-contract-and-payment-actions-julyState Comptroller DiNapoli Releases Municipal & School Audits
… million (48% of the upcoming year’s budget) and in the road fund totaling $15.5 million (53% of the upcoming year’s … has partially implemented all four recommendations. Ridge Fire District – Audit Follow-Up (Suffolk County) This review was to assess the Ridge Fire District’s progress in implementing …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0XII.8.H Voucher Mass Approval – XII. Expenditures
… of State Expenditures’ Internal Control Certification by email at [email protected] to request voucher … above, the agency head or finance officer must send an email to [email protected] . The agency must include the following information in the email: The type and the annual volume and dollar amount of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalOpinion 91-10
… 574 of the Laws of 1924 (McKinney's Unconsolidated Laws of NY, §§1471-1493) which authorizes the establishment of park … issued by the town for park purposes (L 1924, ch 574, §11; McKinney's Unconsolidated Laws of NY, §1488). The … 290 NYS2d 864, affd 23 NY2d 666, 295 NYS2d 490; 11 Opns St Comp, 1955, p 744; Real Property Tax Law, §102[14]). …
https://www.osc.ny.gov/legal-opinions/opinion-91-10State Comptroller DiNapoli Releases Municipal Audits
… grant properly supported exemptions. Town of Shandaken – Employee Compensation and Benefits (Ulster County) Town officials overpaid health insurance buyout incentives to two employees by more than …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Town of Newfane – Supervisor's Financial Records (2017M-7)
… The Supervisor relied on his secretary and the Town's CPA firm to maintain the Town's accounting records and … Recommendations Properly monitor the secretary's and the CPA's work to ensure that accounting records are timely, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7DiNapoli Honors Community Leaders During Italian Heritage Celebration
… to the United States, he became a licensed real estate broker in the state of New York and formed the Capicotti …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebration