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Opinion 91-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. MUNICIPAL FUNDS - Town Charges (costs of rabies treatment for individual injured within the town) … to pay bills submitted by a private hospital for treatment of an individual who had come into contact with a rabid …
https://www.osc.ny.gov/legal-opinions/opinion-91-31East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… complete report – pdf] Audit Objective Determine whether East Irondequoit Central School District (District) employees … audit east irondequoit school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mRed Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Copenhagen Central School District - Procurement (2019M-238)
… Determine whether District officials sought competition for the purchase of goods and services not subject to … not seek competition by obtaining oral or written quotes for 18 purchases (75 percent) totaling $81,500. District officials did not seek competition for services from five of the six professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… to students receiving special education services from 2022-23 through 2023-24. These findings occurred because …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Opinion 94-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … district) LOCAL LAWS -- Improvement Districts (authority of county to chargeback salaries to district) SEWER DISTRICTS … Whether a portion of the salaries of county employees who perform services for …
https://www.osc.ny.gov/legal-opinions/opinion-94-1New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on the Metropolitan Transportation Authority (MTA)’s February … Financial Plan: “There is still a lack of clarity on how the MTA will close its $600 million deficit this year. The …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planState Police Bulletin No. SP-237
… (PBA) who elect PBA Short Term Disability, PBA Critical Illness, or PBA Accident insurance will notice a change in … PBA Short Term Disability: Short Term Disability Critical Illness Accident Effective Dates: This bulletin is effective … for the insurance(s) selected by the employee. Agency update access is not available for these deductions. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Inspecting Highway Bridges and Repairing Defects
… NYSTA must notify the New York State Department of Transportation (DOT) within one week. NYSTA has six weeks … must be approved by a licensed professional engineer. As of July 2012, NYSTA records show it owns 792 bridges. Between … with flagged conditions and DOT was not always notified of red flags within one week, as required. The initial …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsReal Estate Portfolio
… Purpose To determine whether the Rochester-Genesee Regional … a value for those holdings, and determined the need to either hold or dispose of properties. The audit covers … Authorities Law Section 2896 requires each authority to maintain adequate inventory controls for its property and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the … January 1, 2013 through May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Town of Owego Fire District – Board Oversight (2013M-26)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of cash disbursements, assets … and fuel inventories for the period January 1, 2011, to December 13, 2012. Background The Town of Owego Fire … approve claims after the transactions occurred and prior to the Treasurer paying those claims. The Board did discuss …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Ordinary Death Benefit – Special 20- and 25-Year Plans
… benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently … of $1,000, as limited by Section 130 of the Civil Service Law. …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitItalian Heritage Month Reception
… , Facebook and Twitter for photos from the event. 2021 Honorees Cav. Anthony and Mary Naccarato NYS OSDIA … Friday October 29 2021 | 1230 PM 130 PM …
https://www.osc.ny.gov/events/italian-heritage-month-receptionTuition Assistance Program – College of Westchester
… Purpose To determine whether College of Westchester complied with the Education Law and the Commissioner of Education’s Rules and Regulations … To determine whether College of Westchester complied with the Education Law and the Commissioner of Educations …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterTuition Assistance Program – LaGuardia Community College
… whether LaGuardia Community College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … whether LaGuardia Community College complied with the Education Law and the Commissioner of Educations Rules …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at Mercy College
… Purpose To determine whether Mercy College complied with the Education Law and the Commissioner of Education’s Rules and Regulations … To determine whether Mercy College complied with the Education Law and the Commissioner of Educations …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeDisposal of Electronic Devices
… if electronic devices being surplused by the Department of State had been permanently cleaned of all personal, private … Office of Cyber Security Policy P03-002 requires all State entities to establish formal processes to address the … if electronic devices being surplused by the Department of State had been permanently cleaned of all personal private …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operations