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DiNapoli: New York City's Finances on Solid Footing
… Board. “New York City is on solid financial footing with new labor agreements in place, a strong economy and … still has work to do. It must conclude negotiations with the remaining municipal unions, obtain planned health … gaps.” In May, the city reached a new labor agreement with the United Federation of Teachers (UFT). Since then, …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingDiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… today announced that Archer Daniels Midland Co. (ADM), one of the world’s leading suppliers of agricultural products to food companies, has agreed to use … palm and soy products that are certified free of any link to deforestation, a leading cause of climate … palm and soy products that are certified free of any link to deforestation a leading cause of climate change …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyOpinion 93-21
… FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck … district) PERSONAL PROPERTY -- Disposition (procedures for sale of unneeded truck by fire district) TOWN LAW, §176(23): … determination that a negotiated, rather than a public, sale of an unneeded pumper truck will yield the best price or …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 94-6
… or a forfeiture of tenancy). In the absence of a statutory definition (cf. General Municipal Law, §800[3], defining … (citations omitted; 23 NYS2d at 90) Applying this definition to the situation at hand, the tenant member …
https://www.osc.ny.gov/legal-opinions/opinion-94-6DiNapoli Releases Profile of New York's Small Business Owners
… (21.7%), but lower than other large, diverse states, like California, Florida and Texas. Of minority-owned businesses, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersCheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… commonly used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning and behavioral … to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andSUNY Bulletin No. SU-370
… now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. The Report of Check … check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-370-new-preceptor-incentive-program-payment-state-universityState Comptroller DiNapoli Releases Municipal & School Audits
… reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated … requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did … supervisor did not maintain complete, accurate and up-to-date accounting records and reports. The supervisor did not …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… In addition, the IT asset inventory was decentralized with multiple individuals and a service provider maintaining … officials did not always solicit competition in accordance with the town’s procurement policy, statutory requirements or …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. Auditors found that … IT systems were adequately secured and protected against unauthorized use, access and loss. In addition to sensitive IT control …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… balances did not agree with general ledger cash balances for 55 of 133 bank reconciliations. The supervisor also did … annually submit sufficient accounting records to the board for audit and while he filed the annual financial report … North Babylon Union Free School District – Online Banking (Suffolk County) Auditors determined that online …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… fund balance. As a result, they were not transparent with taxpayers and the district levied more taxes than needed …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… not filed and were between 91 and 822 days late. Valley Stream 24 Union Free School District – New Employees’ …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases School District Audits
… As a result, auditors identified discrepancies with 17 claims totaling $11,173. Wheelerville Union Free … update its purchasing policy and officials did not comply with the board’s requirement to develop written procurement …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… candidates; Comply with district policy when posting job openings and appointing administrators; and Ensure that all …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtNutritional Assistance – Federal Funding and New York
… for a household of one to $1,756 for a household of eight, with an additional $220 per person for each additional …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceOpinion 2008-1
… not have a prohibited conflict of interest under article 18 of the General Municipal Law if he or she also served as a … there would be a conflict of interest under article 18 of the General Municipal Law if a member of the board of … of education (see Education Law § 1709 [12]). Article 18 of the General Municipal Law (§§ 800 et seq .) contains …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 93-17
… amendments to Education Law, §521(2) in connection with employer contributions to the State Teachers' Retirement … fiscal years to be amortized and paid to the Systems, with interest, in annual installments over a prescribed … number of years. These provisions also provide employers with the continuing option of pre-paying the contributions ( …
https://www.osc.ny.gov/legal-opinions/opinion-93-17State Comptroller DiNapoli Releases Municipal & School Audits
… regarding employees’ leave benefits. Town of Lodi – Town Hall Capital Project (Seneca County) The board did not adequately manage the Town Hall capital project, which included the renovation of a church into the new town hall and food pantry. The board did not develop or formally …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Raquette Lake UFSD - Business Office (2023M-151)
Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/raquette-lake-ufsd-2023m-151.pdf