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Opinion 88-61
… after the penalty-free period, but the taxpayer produced a receipt for certified mail stamped with the date which was … when so doing, to make sure that the date stamped on their receipt is correct and legible....The date of registration is … the burden of proving timely payment by producing a receipt from a registered or certified mailing and that when …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 92-41
… v McGoldrick , 205 NY 499 at 506; see Lawrence Const. Corporation v State , 293 NY 634 at 639; People ex rel City of Olean v Western New York & Pennsylvania Traction Co. , 214 NY 526; Gordon v … Whether a fire district may expend moneys to repair sidewalks within …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… 10 years funding an Adirondack Park wide system of staffed boat inspection and decontamination stations," said … and posting required preventive signage in campgrounds and boat launch sites and contracting or partnering with boat stewards who are not DEC employees to inspect boats …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesOversight of Language Access Services
… adequately serving the needs of individuals with Limited English Proficiency, complying with State regulations and … who require language assistance or who exhibit Limited English Proficiency (LEP). Individuals are classified as having LEP if English is not their primary or preferred language and they …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesCompliance With Special Education Requirements – Evaluations
… Objective To determine if the New York City Department of Education evaluated students … period of July 1, 2016 through March 9, 2018, and includes all students initially referred for evaluations during the … report statistical measures, including the disposition of all initial referrals received during the school year …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsImplementation of the Dignity for All Students Act
… Department of Education (DOE) is ensuring that Dignity for All Students Act (DASA) incidents are reported properly and … aware of the incident. OORS is the system of record for all incidents in schools (e.g., disciplinary, building conditions, accidents) involving all parties within a school community (i.e., students, staff, …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … precluded auditors from determining the reasonableness of all of the city’s significant revenue and expenditure … were missing and could not be located. The inventory list did not include all necessary information to locate and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli Announces State Contract and Payment Actions for November 2015
… fraud, waste or other improprieties. In total for calendar year 2015, DiNapoli’s office approved approximately 19,500 … $5 million with Total Wrecking and Environmental LLC for site improvements at the New York State Fair. Department of Civil Service $4.6 billion for eight health maintenance …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-announces-state-contract-and-payment-actions-november-2015DiNapoli Announces State Contract and Payment Actions for Jan. 2016
… million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public authorities and audits all state payments. This independent review ensures that …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016DiNapoli Announces State Contract & Payment Actions for December 2014
… Thomas P DiNapoli announced today his office reviewed 2027 contracts valued at $33 billion and approved nearly 16 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-announces-state-contract-payment-actions-december-2014DiNapoli Announces State Contract and Payment Actions for December 2015
… fraud, waste or other improprieties. In total for calendar year 2015, DiNapoli’s office approved approximately 19,500 … $5 million with Total Wrecking and Environmental LLC for site improvements at the New York State Fair. Department of Civil Service $4.6 billion for eight health maintenance …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-announces-state-contract-and-payment-actions-december-2015DiNapoli Announces State Contract And Payment Actions For October 2015
… were accelerated into September to allow for an upgrade of the Statewide Financial System. Cumulatively through October … financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public authorities and audits all state payments. This independent review ensures that …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-announces-state-contract-and-payment-actions-october-2015DiNapoli Announces State Contract and Payment Actions for May 2016
… State Comptroller Thomas P. DiNapoli announced today his office approved 1,636 … State Comptroller Thomas P DiNapoli announced today his office approved 1636 …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-announces-state-contract-and-payment-actions-may-2016DiNapoli Announces State Contract and Payment Actions for April 2015
… office approved 1,204 contracts valued at $22.1 billion and approved more than 1.3 million payments worth more than … billion in April. His office also rejected 99 contracts and related transactions valued at $111 million and roughly 6,000 payments valued at nearly $13.2 million due …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015DiNapoli Announces State Contract and Payment Actions for April 2016
… his office approved 990 contracts valued at $750 million and approved nearly 3.9 million payments worth more than … billion in April. His office also rejected 116 contracts and related transactions valued at $330 million and nearly 6,000 payments valued at more than $10.7 million …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-announces-state-contract-and-payment-actions-april-2016State Contract and Payment Actions in June
… with The Wesson Group, LLC to rehabilitate the Stewart Landing Dam in Fulton County. $1.9 million with Tioga …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
audit, school, east hampton
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-hampton-union-free-school-district-2023-8.pdfKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
audit, school, kiryas joel village
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/kiryas-joel-village-union-free-school-district-2023-64.pdfSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
Determine whether the Seaford Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/seaford-s9-21-36.pdf