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August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Issued To: County, City, Town and Village Chief Fiscal Officers … authorities nearly $5 billion in long and short term loans to finance eligible clean water and drinking water projects. … Leverage Loans (Approximately 95% of the loans) Purpose: To finance eligible clean water and drinking water projects. …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsOpinion 94-2
… 80-23, 89 and 3 Opns St Comp, 1947, p 551 are superseded to the extent inconsistent. You ask whether a city may adopt … in this chapter, local authorities shall have no power to pass, enforce or maintain any ordinance, rule or … of a motor vehicle, or from any operator or chauffeur to whom this chapter is applicable, any tax, fee, license or …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 2006-6
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … TOWN SUPERVISOR -- Compensation (leave of absence) GENERAL MUNICIPAL LAW §92(1): A town board may not grant a … as much or as little time off as they might wish under a schedule they controlled (see 24 Opns St Comp, 1968, pp 88, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Protection of Managed Pollinators (Honey Bees)
… pollinators are critically important to the health of New York State’s environment and agricultural economy. The State has …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesState Comptroller DiNapoli Releases Municipal & School Audits
… (Suffolk County) Town officials from all five towns (East Hampton, Riverhead, Shelter Island, Southampton, and Southold) ensured disbursements were proper … manner. Auditors found 248 disbursements totaling $81,595 were not audited and approved before payment, and 111 …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… at least $121,000 on tickets to sporting events, concerts, food and alcohol for board members, employees and other … leases for suites at sporting venues, concert tickets and food and beverages. Auditors found that OTB officials did not … eligible to get them. Seek reimbursement for tickets and food and beverages if not appropriately given. Define in the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksDiNapoli Announces State Contract and Payment Actions for Feb. 2014
… number and types of contracts and payments entered into by the state. This effort builds on his commitment to added … Approvals Department of Health – Medicaid Systems Approved a $210.8 million, 24-month extension to the Medicaid … Smart pilot programs. Contracts that Provide Revenue to NYS Office of Parks, Recreation and Historic Preservation: …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014DiNapoli Announces State Contract and Payment Actions for April 2014
… State Comptroller Thomas P. DiNapoli announced today his … field is level and taxpayers get the best value for their money. The independent audits ensure payments are free from … number and types of contracts and payments entered into by the state. This builds on his commitment to added …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014State Comptroller DiNapoli Releases Municipal & School Audits
… to monitor the town’s overall finances or conduct required annual audits. The board also adopted budgets for fiscal … should refrain from including the additional $1.5 million revenue and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route …
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)
… water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was … 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of …
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)
… – pdf] Audit Objective Did Bayport Blue Point Union Free School District (District) officials identify, report and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… taken is properly supported or approved. Records for 10 of 41 employees selected were missing leave pre-approval requests totaling 72 days, comprised of 452 hours for $9,927. Key Recommendation District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264East Quogue Union Free School District - Claims Auditing (2019M-78)
… warrants on which 70 claims totaling $988,677 were listed to indicate audit and approval. Approved 16 claims totaling … deliberate audit of each claim before authorizing payment to ensure it is accurate and properly supported, and in … with required statutes and policies. Periodically report to the Board any deficiencies noted in the claims process. …
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-55Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of funds received and paid out. Checks were not countersigned …
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)
… prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce surplus … the employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who …
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)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … payroll services for 9 years without seeking competition. When officials do not seek competition, there is less assurance to taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
audit, school, william floyd, check signing, online banking, 2022
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/william-floyd-union-free-school-district-2022-192.pdfKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2022-62.pdf