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Opinion 93-17
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … System, respectively, pursuant to chapter 62 of the Laws of 1989 and chapter 175 of the Laws of 1990. You also ask whether a participating employer …
https://www.osc.ny.gov/legal-opinions/opinion-93-17State Comptroller DiNapoli Releases Municipal & School Audits
… review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been running the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… leave accrual balances were accurate, not all leave taken is properly supported or approved. Records for 10 of 41 … all leave requests are properly approved before the leave is used. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mFort Edward Union Free School District - Financial Condition (2019M-245)
Determine whether the District maintained adequate fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Shelter Island Union Free School District - Fund Balance (2020M-23)
… when each is expected to be implemented by. 1 The Business Leader position is again vacant as of November 8, 2019. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key Findings District officials did not always procure goods and services in accordance with Board policies and applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86East Quogue Union Free School District - Claims Auditing (2019M-78)
… Determine whether claims were adequately supported and properly audited before payment. Key Findings The claims auditor: Did not audit and approve 301 claims totaling more than $6.1 million before … 70 claims totaling $988,677 were listed to indicate audit and approval. Approved 16 claims totaling $835,152 for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Green Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… the loan amount for drinking water). The debt reserve fund is held in an interest bearing account. Interest earned by the reserve fund is used to subsidize the borrower's interest expense on the … Grant moneys from the Federal Government which is matched with 20% State moneys. Distribution of Funds: …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsOpinion 2006-6
… distinguish between elective and appointive officers. It is well-established, however, that an elected officer … The Court noted that “the subject of unused sick leave is inimical and not relevant to elected holders of public … omitted). Further, the Court, stated that: Sick leave … is not an attribute of or applicable to public offices held …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 94-2
… from parking meter fees for city officials) PARKING AND TRAFFIC REGULATIONS--Parking Regulations (exemption from meter fees for city officials) VEHICLE AND TRAFFIC LAW, §§1200, 1600, 1604, 1640: In the absence of … possessing handicapped parking permits. Vehicle and Traffic Law, §1604 provides as follows: Except as otherwise …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Protection of Managed Pollinators (Honey Bees)
… the Department has procedures in place for addressing the discovery of American foulbrood during inspections – a …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesDiNapoli Announces State Contract and Payment Actions for Feb. 2014
… announced today his office reviewed 1,698 contracts valued at $4.4 billion and approved more than 2.7 million payments … His office also rejected 157 contract transactions valued at $362.8 million and 3,346 payments valued at more than $3.8 million due to fraud, waste or other …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… The Western Regional Off-Track Betting Corp. (OTB) spent at … for board members, employees and other individuals without the oversight required by state rules, according to an audit … The Western Regional OffTrack Betting Corp OTB spent at least $121000 on tickets to sporting events concerts food …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … and maintain designation forms and submit them to the New York State Education Department. Brushton-Moira Central … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Announces State Contract and Payment Actions for April 2014
… nearly 4,600 payments valued at more than $7.8 million due to fraud, waste or improprieties. As the state’s chief financial officer, DiNapoli’s office … State Urban Development Corp. to operate and maintain the Buffalo Harbor State Park. Approved a $5.8 million contract …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014State Comptroller DiNapoli Releases Municipal & School Audits
… $930,806 were competitively procured. As a result, there is an increased risk that goods and services were not … close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. The city … for the New York State Touring Route Program because there is no assurance the state will appropriate additional money …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … Department of Health (DOH) regulations 3 . We determined 39 water outlets (including sinks and showers in bathrooms …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reporting