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Opinion 92-21
… in criminal cases (Hon. Frank C. Moore, Memorandum to the Gov. Thomas E. Dewey, re: Senate Patro. 141, Pr. 141, …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 92-49
… constituted public parks or playgrounds within the meaning of sections 81 and 220 of the Town Law (see Rivet v … proposed trail would constitute a "public park" within the meaning of Town Law, §§81 and 220. With respect to the … sections 81 and 220 is an acquisition of land within the meaning of those sections and is subject to the referendum …
https://www.osc.ny.gov/legal-opinions/opinion-92-49DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… counties – Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne. “Individuals who attempt to operate a vehicle while … or not reported in a timely manner (Cortland, Suffolk and Wayne). For example, auditors found officials in Erie and … at all (in Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne) and another 14 of the cases were reported late (Erie …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededOpinion 93-15
… nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually account to, … or the separate treasurer of a town public library is required to annually account to, and submit its books for … or the separate treasurer of a town public library is required to annually account to and submit its books for …
https://www.osc.ny.gov/legal-opinions/opinion-93-15DiNapoli Releases Year-End and April Cash Reports
… than expected, was primarily in Personal Income Tax (PIT) collections, where a number of states experienced … of the Financial Plan in the coming weeks." Overall PIT collections in April were almost 20 percent lower than a year earlier. PIT estimated payments during the month were $1.8 billion or …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsState Agencies Bulletin No. 2134
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the possible impact to paychecks if the NYS budget or an extender bill is not passed by 12 p.m. on Tuesday, May 2, 2023. … As we await the enactment of the New York State NYS fiscal year 202324 budget OSC would …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27State Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… to account for their annual job creation and investment totals, as well as other supporting documentation such as tax … after the fact to align with the lower job creation totals that the companies had actually attained. As a result, …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… for the respective middle or elementary school, who can order IT assets and are responsible for receiving the IT … in Section 2854 of the New York State Education Law, as amended by Chapter 56 of the Laws of 2014. Our methodology …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Greenburgh Central School District – Procurement (2024M-147)
… (District) officials procure time and materials contracts in a cost-efficient manner and provide oversight of awarded … projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 million to 32 vendors for … officials generally procured time and materials contracts in a cost-efficient manner through the use of competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingAvoca Central School District – Procurement (2025M-29)
… [read complete report – pdf] Audit Objective Did Avoca Central School District (District) officials make … Period July 1, 2022 – February 20, 2025 Understanding the Program Generally, school district (district) purchases … with the District’s procurement policies and procedures. When officials do not solicit competition during the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… government support, street maintenance and improvement, snow removal and fire protection. Audit Summary The Board did …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… [read complete report – pdf] Audit Objective Did the Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … of Marathon Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… government support, street maintenance and improvement, snow removal and fire protection. Audit Summary The Board did …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State … Town of Brant Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23NYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… text messages or other communications that purport to come from the state’s retirement fund and the Office of the State … system’s retirees and members — these are phony messages from scammers trying to steal your money,” DiNapoli said. … text messages or other communications that purport to come from the states retirement fund and the Office of the State …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesDiNapoli: SED Oversight of Career Training Programs Falling Short
… Career and Technical Education (CTE) programs that are supposed to … today by State Comptroller Thomas P. DiNapoli. “Career and technical education programs are supposed to teach … on their diploma, showing they have met the academic and industry standards of a CTE program, boosting the …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… revenue from New York City’s securities industry will help shore up state and city budgets that are strained by steep …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityTown of Knox – Transparency of Fiscal Activities (S9-25-30)
… [read complete report – pdf] Audit Objective Did the Town of Knox (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Knox Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30