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State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Town of Albion – Financial … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… School District , Orchard Park Central School District , Port Jefferson Union Free School District , Schenevus Central … Also, the balances in three reserves were excessive. Port Jefferson Union Free School District – Claims Processing …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… from Cornell University. A photo of Siwo is available for download here …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsVI.3.A Overview – VI. Budgets
… movement of budget authority for the State University of New York (SUNY) appropriations. Education Law Article 125, … movement of budget authority for the City University of New York (CUNY) appropriations. Judiciary Law §215 governs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewDetermining the Ex-spouse's Share – Divorce and Your Benefits
… an ex-spouse with one-half of the part of a member’s pension that was earned during the marriage. The Majauskas … was earned during the marriage (marital share) by dividing years of service credit accrued during the marriage … Total service credit at time of retirement (denominator) 2. Marital share × 50% = ex-spouse’s portion For example, if …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… continue to work to safeguard the expenditure of public funds and partner with law enforcement to punish those who … Fuel had transferred a total of $1,762,771 in customer funds, including $590,887 from government customers. Pursuant … deposited with the New York State Comptroller's Office of Unclaimed Funds, where they can be claimed in the future. …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actOpinion 99-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … separate specifications be prepared for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… no authority for a fire district to establish a scale of tax rates so that owners of multiple parcels are taxed at a … (Town Law §181[1]; see also Town Law §§105; 115; Real Property Tax Law §900). Thus, as a rule, fire district taxes … costs may be charged to a zone when properties and property owners within the zone receive special services or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8English Language Learners Programs
… 76 that responded that they currently have an ELL student, 21 (28%) indicated that they are relying on teachers who are …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsImplementation of the Dignity for All Students Act
… record for all incidents in schools (e.g., disciplinary, building conditions, accidents) involving all parties within … if the action was repetitive. The Discipline Code’s definition of bullying is not aligned with the definition in Section 100.2 of the Commissioner’s …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actState Comptroller DiNapoli Releases Municipal and School Audits
… The lack of complete, accurate and current accounting and financial records significantly limited this review and … Office of the State Comptroller (OSC) for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… following audits have been issued. New York State Dental Insurance Program – EmblemHealth Plan, Inc. – Overpayments … claims for services on behalf of the New York State Dental Insurance Program. To prevent duplicate payment of services, … Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023 (2023-M-1) The Motor Vehicle …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsOpinion 99-5
… -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and Duties (authority to contract … Concerning a proposed contract for library services between a school district and a cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-99-5VI.1.A Budgetary Chartstrings – VI. Budgets
… range. To the extent agency specific Bill Copy level or Sub Program values are not duplicated under a common … Level 2 : Major Category Level 3 : Category Level 4 : Sub-Category Level 5 : Fund Type Level 6 : Total Fund Level 7 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Comptroller DiNapoli Releases Municipal Audits
… Town of Deerpark , Town of Deposit , East Aurora Volunteer Fire Department , Town of East Hampton , Town of Edinburg , Village of Fort Ann , Town of Islip Industrial Development … , Village of Schuylerville , Town of Sidney , Sidney Fire Department , Slingerlands Fire District , and the Town …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2165
… overtime monies owed to hourly employees for overtime hours worked between the Non-Pensionable Lump Sum Payment … 10/19/2023 (Institution). Prorated Payment Amount Based on Hours Worked: The following employees will receive a prorated payment amount based on the number of hours worked as described in the Calculation section: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2165-public-employees-federation-pef-2023-non-pensionable-lump-sum-paymentOpinion 88-55
… been the position of this Office that a village must be a party to any contract for the provision of fire protection to … 18 Opns St Comp, 1962, p 101). While the village must be a party to any contract for outside service by the village fire … unreported). However, inasmuch as the village must be a party to any contract for outside service by the department, …
https://www.osc.ny.gov/legal-opinions/opinion-88-55IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… in funding techniques (i.e., methods used by the State to draw down federal funds); Changes in clearance patterns; and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsIrvington Union Free School District – Fixed Assets (2022M-89)
… pdf] Audit Objective Determine whether the Irvington Union Free School District (District) officials properly monitored … Determine whether the Irvington Union Free School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… (District) officials secured user account access to the network and managed user accounts and permissions in … did not adequately secure user account access to the network or properly manage user accounts and permissions in … As a result, there is a significant risk that network resources, financial data and student information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and