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West Valley Central School District – Financial Management (2013M-178)
… the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Woodbourne Fire District – Audit Follow-Up (2023M-98-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Woodbourne Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… State Common Retirement Fund, which holds 1,249,849 shares in Aetna, one of the largest insurance companies in the United States, valued at $135.6 million. “In the aftermath of the U.S. Supreme Court’s decision in …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingDiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… State agencies were late 61 percent of the time in approving contracts with not-for-profit providers (NFPs) … released today by State Comptroller Thomas P. DiNapoli. In 2015, the state paid $129,824 in interest payments for late contracts. “Chronic delays … State agencies were late 61 percent of the time in approving contracts with notforprofit providers NFPs last …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateState Comptroller DiNapoli Releases Audits
… of the bidder and minority-and-women-owned business enterprise (MWBE), small business, and subcontracting goals. … improvement. Auditors found $207,316 paid to a State-certified women-owned business enterprise should not have been claimed as credits toward the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… with the New York Apple Association. Department of Health: Medicaid Claims Processing Activity October 1, 2013 … 305 cases that were open for more than one year. Office of Mental Health (OMH): Assertive Community Treatment (ACT) … (NCPA): Selected Financial Management and Administrative Practices (2013-S-37) Among several issues noted by auditors, …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… the commission surveyed hundreds of New Yorkers, asking: “What knowledge, skills, and/or experiences do you think are … applying for a credit card, student loan or mortgage. It's time for New York to catch up to states who for decades have … loans. Preventing these common financial pitfalls starts with financial literacy education in all our schools. …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsManagement of Unexpected Delays and Events During Winter 2017-18
… agencies, the LIRR is the largest commuter railroad in the country and the oldest operating under its original … City Terminal Zone. The LIRR’s Mission Statement states, in part, “We, the employees are committed to providing … Comptroller for the City of New York issued a report in March 2018 stating that, in 2017, the LIRR had its worst …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Opinion 2010-1
… fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands … be used for village offices and a portion of which would (1) be separately appraised, (2) have a separate value ascribed to it, (3) be separately …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands … be used for village offices and a portion of which would (1) be separately appraised, (2) have a separate value ascribed to it, (3) be separately …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 90-41
… or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines … be borne wholly by the benefited properties. This is in reply to your inquiry concerning the propriety of a … transferred to section 14-1412 of the current Village Law in 1972 (L 1972, ch 892) and, as you note, section 14-1412 …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Ordinary Death Benefit – State Police Plan
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility … requirements and your death is not attributable to an on-the-job accident. The ordinary death benefit is a … Eligibility An ordinary death benefit may be payable to your designated beneficiary, if you’ve earned at least 90 …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitCUNY Bulletin No. CU-733
CUNY Bulletin No CU733
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesOpinion 91-60
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties … V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 800[3], 801, 802: In connection with the State Comptroller's authority to … listing certain outside employment and business interests in order for the Comptroller to determine the possible …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 90-8
… itself has failed to expressly so provide. March 30, 1990 Ralph W. Nash, Esq., City Attorney City of Ithaca …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 92-30
… against county officials serving on boards of not-for-profit agencies) -- Exceptions (contracts with … implied ..." (General Municipal Law, §800[2]). "Interest" is defined in section 800(3) as a "direct or indirect … statute also provides that a municipal officer or employee is deemed to have an interest in any contract with a firm, …
https://www.osc.ny.gov/legal-opinions/opinion-92-30State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… however, as recent years have shown, the financial picture can change rapidly. As the state faces outyear budget gaps … decisions also improve the state’s structural balance. “I remain concerned about the state’s debt burden, one of the … highest in the nation and which continues to grow. I have put forth proposals to bring comprehensive and binding debt …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetVillage of Middleburgh – Fiscal Operations (2013M-10)
… financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of Middleburgh is located in … 1,500 residents. The Village is governed by a Mayor and four Trustees who form the Village Board. The …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… June 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 residents. The Village is governed by an elected five-member Board consisting of the Mayor and four Trustees. The Village’s 2012-13 budget totals $3.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Sweet Home Central School District – Financial Management (2016M-207)
… The Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates six schools with … officials improperly set aside more than $6.5 million in a debt reserve. Because District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207