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Opinion 2005-4
… 1951: A BOCES is subject to the permissive referendum requirements of General Municipal Law §6-p for the transfer … reserve fund. To comply with the permissive referendum requirements, a BOCES should apply the petition procedures … section 1804 of the Education Law and the voter approval requirements provided by section 1951 of the Education Law. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… $248,500. The School Board (Board) contracted with a management company (Company) to provide management … oversee the School’s IT operations. The Company contracts with a managed service provider to provide IT support and … inconsistent information. The School’s written agreement with the Company did not explicitly state who was responsible …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36CUNY Bulletin No. CU-734
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 PSC $1,500 General Salary Increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalCity of Peekskill – Information Technology (2020M-164)
… Findings Officials did not adequately secure and protect the City’s IT systems against unauthorized use, access and … developed or adopted. Internet usage was not monitored and the Acceptable Use Policy (AUP) which describes what …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164West Genesee Central School District - Capital Assets (2023M-128)
… officials may be unable to identify lost or stolen items. Of the 337 assets totaling approximately $2.3 million … but not properly recorded in the inventory records and 38 of these assets that cost over $176,000 were also not tagged … District’s asset records are complete, accurate, and up to date and assets are tagged and recorded prior to being placed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller Releases Municipal Audits
… following local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware … donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The town … a private citizen or a board member signed them. Village of Little Valley – Capital Project Management (Cattaraugus …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsState Agencies Bulletin No. 845
… establishment of guidelines and procedures for employee vs. independent contractor determinations can, if followed, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerOpinion 96 - 11
… v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d … 213). June 7, 1996 Christine S. Snide, Supervisor Town of Long Lake 1 We note that town park lands are impressed with …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Infrastructure Inspection and Maintenance
… its priority maintenance needs, especially after the damage inflicted by major storms in recent years. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… to mid-2014 when the statewide foreclosure caseload was near its peak. At that time, 18 counties had foreclosure … Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013NYS Comptroller DiNapoli Supports Warren & Rosen Legislation to End Secrecy in Workplace Harassment Settlements
… As a major investor in companies from Wynn Resorts to News Corp., we've seen the damage that occurs when companies …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-supports-warren-rosen-legislation-end-secrecy-workplace-harassmentDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… Unrestricted state aid for cities, towns and villages has remained flat or declined … the last decade, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. When adjusted for inflation, unrestricted aid to local governments has … Unrestricted state aid for cities towns and villages has remained flat or declined …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationUnified Court System Bulletin No. UCS-137
… units and legislation for unrepresented employees in the Unified Court System, provides for increases in the amounts paid as … 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentState Comptroller DiNapoli Releases School District Audits
… The district’s internet connectivity met the Federal Communications Commission’s recommended bandwidth of 100 … financial reports that documented the project’s budget-to-actual expenditures, she did not provide them to the board … totaling $873,056 prior to payment. Buffalo Collegiate Charter School – Credit Cards (Erie County) Credit card …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Wyoming County Court and Trust Funds (2020-C&T-2)
… of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January … improperly remained in the Treasurer’s custody that should have been turned over to the State Comptroller as abandoned …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Opinion 89-34
… 15 NYS2d 415, revd on other grnds 283 NY 272; 1980 Opns St Comp No. 80-141, unreported). Further, while Town Law, §64(3) … pursuant to Highway Law, §142(3), the superintendent is required annually to submit to the board a written inventory … represents a lawful town charge. We believe it is clear from the statutory scheme discussed above that the town board …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Opinion 2000 - 13
… first volunteer fire company is terminated (see 1987 Atty Gen Opn No. I87-40, p 1077). There is no indication in the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Medicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… and supplies, and whether controls are in place to prevent abuse and misuse of these products. The audit covered the … have had diagnoses of BPH or PAH – elevating the risk of abuse and diversion associated with these drugs. We found …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andComptroller DiNapoli Releases School District Audits
… by the New York State Education Department. Sackets Harbor Central School District – Information Technology …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits