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Opinion 96 - 11
… board motion in lieu of petition) TOWN BOARD -- Powers and Duties (submission of resolution for sale of real … town purpose (see also Town Law, §§81, 220; cf . 1981 Opns St Comp No. 81-203, p 216). As a general rule, when real … St Comp No. 94-12, p 19; 1993 Opns St Comp No. 93-21, p 36; 1990 Opns St Comp No. 90-37, p 84). The method of sale …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… providers (NFPs) in 2014, according to a report released today by State Comptroller Thomas P. DiNapoli. The late … late contracting remains as serious a problem for NFPs today as when the Prompt Contracting Law was enacted in 1991. … providers NFPs in 2014 according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsSelected Aspects of the Paratransit Call Center Operations
… (Paratransit) and serves approximately 150,000 eligible customers. Transportation is provided through numerous … did not calculate the costs incurred to provide the AAR customers transportation due to the contractor’s call … Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (2015-S-33) Metropolitan Transit …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsCourse Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … officials at the five senior colleges and were told that course schedules are established using enrollment data from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… whether it be when putting together the annual budget or hiring new employees, undermines the principles of … these audit findings seriously and make necessary changes” Hiring practices Auditors found the school board and district … or provide justification for why it bypassed policies when hiring the new superintendent and several administrators. For …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtVillage of Washingtonville – Budget Review (B25-6-1)
… to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year … by the lack of complete, accurate, and current accounting records maintained by the Village. For example, the Village … be mindful of additional potential expenditures with new hires. The Village has underestimated health insurance …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1State Comptroller DiNapoli Releases Audits
… of health care information, including public access to such information. However, auditors found a lack of formal … Nov. 29, 2019. For 69 of the 150 cases, investigators did not make contact with the employer within 60 days of creating … licensed, or certified by OPWDD and other state agencies. While facilities established practices for notifying …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … New Hyde Park Fire District , Town of Red Hook , Rockland County , City of Troy and the Village of Tuxedo Park . "In … effectively." Village of Corfu – Sewer Operations (Genesee County) The board routinely adopted budgets that were not …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… Myrie, Chair of the Committee on Elections. The full op-ed is below: Putting the Public Back Into Campaign Finance … the power of special interests by beginning to take big money out of politics. This is a victory for the people — … are beholden to all voters and not to special interests or big donors. This system’s design incentivizes smaller …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeReal Property Portfolio (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … report, Real Property Portfolio (Report 2022-S-14 ). About the Program Empire State Development’s (ESD) mission is to … To determine the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/real-property-portfolio-followState Police Bulletin No. SP-256
… counties) $2,461 (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), Rockland (44), Westchester (60), … Compensation) (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), Rockland (44), Westchester (60), … Compensation at the Current Amount (determined by the number of years worked times the negotiated 2022 amount per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-256-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… including: the airport, two entertainment venues, the nursing home and the public transportation system. These …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Average Wall Street bonuses in 2007 declined 4.7 percent from record … declined at a slower rate than profits because Wall Street firms use bonuses to retain top producers. While many … and the employment gains in the securities industry. Wall Street added 9,600 jobs during the first 11 months of 2007, a …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordDiNapoli Report Examines State School Aid Trends
… $6 billion to $23.3 billion in 2015-16, according to a report issued today by State Comptroller Thomas P. DiNapoli … “As the start of a new fiscal year approaches, this report is intended to provide policymakers and the public … billion by the fourth year of the program. DiNapoli’s report also shows that starting in 2010-11, the state reduced …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsOpinion 88-37
… -- Periods of Probable Usefulness (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), 21.00(a), … the purchase of five automobiles to be used as police cars by the issuance of a capital note. Section 28.00(a) of … was in service for a year or more. If, therefore, police cars are to be purchased to replace similar police cars which …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Area #7 – Access Controls – Information Technology Governance
… prescribe who or what computer process may have access to a specific IT resource, such as a particular software … with that account should be moved to a secure file server for analysis by IT or management personnel. Where … and use their own network user accounts (usernames and passwords). Likewise, to help ensure individual …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsSubway Wait Assessment
… New York City Transit (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; whether those standards take into account demand for service, physical structure, and other factors; and where … whether New York City Transit provides passengers service on all of its lines that meets its minimum service …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentLead Poisoning Prevention Program
… in creating programs to address lead-poisoning prevention requirements and provide case management and follow-up … the following instances of noncompliance with Program requirements: Department regional staff are not consistently … discrepancies between LeadWeb and LHD data. On April 12, 2019, the Public Health Law was amended to lower the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… Free School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 20 water outlets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Lawrence Union Free School District – Financial Management (2025M-115)
… 1, 2021 – June 30, 2025. We extended our audit period back to July 1, 2019 to review real property tax trends and forward to October 30, 2025 to review the District’s 2024-25 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115