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Opinion 89-24
… CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board member holding position in state teachers association) -- Code of Ethics (school board member holding position in state teachers association); (school board member owning college entrance counselling and …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 89-12
… to the detriment of the city. . . . Indeed, it would be very difficult to ascertain in any given case whether certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1York Central School District – Lead Testing and Reporting (S9-25-19)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Opinion 90-59
… obstructions caused by snow (Highway Law, §140[1], [2]). For this purpose, towns are authorized to purchase equipment, … stated that since town property is acquired only for proper town purposes, it may not be used for purely private purposes (1988 Opns St Comp No. 88-41, p …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Examination of Pitts Management Associates, Inc. Travel Expenses
… Purpose The objective of our examination was to determine whether the travel … The initial contract, which was approved by the Office of the State Comptroller, required PMA to use reasonable … Instead, expenses were reimbursable on the basis of PMA’s actual cost. However, the contract extension, which …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … all potable water outlets for sampling or exemption as required by NYS Public Health Law and Department of Health …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Town of Guilderland – Information Technology (2025M-61)
… [read complete report – pdf] Audit Objective Did Town of Guilderland (Town) officials adequately secure and protect … not adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups, or provide IT …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Opinion 92-17
… TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, include a share of county sales tax revenues for towns. … of this Office. In that case, a town brought suit against the county and the State Comptroller challenging …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… at least $2 billion in each of fiscal years 2024 through 2026 and about $4 billion in FY 2027. Still, the city … budget gaps of $4.2 billion in FY 2025, $5.9 billion in FY 2026 and nearly $7 billion in FY 2027. As a share of city …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesCity of Yonkers – Budget Review (B24-6-6)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … determined the City’s proposed budget: Continues to rely on $87.9 million in nonrecurring revenue, such as appropriated fund balance, one-time State funding and sale of property, to finance its …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Town of Wawayanda – Financial Operations (2024M-160)
… back to January 1, 2019 to analyze financial trends. Understanding the Program The Board must provide oversight to … budgets that underestimated revenues by approximately $5.2 million and appropriated $2.2 million of fund balance that … no rationale was established for maintaining this level of unrestricted fund balance. As a result, real …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Public Welfare – 2023 Financial Condition Report
… monthly number of public assistance recipients in the State increased by 68,614 (14.5 percent) to 540,656, … the federal government, while SNA is largely funded by the State and the counties and comprises 74 percent of public … percent) from the prior year. FA expenditures in New York State increased by $67.4 million (12.3 percent) from the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… audited, only two – Elmira and Irondequoit – were able to account for each item tested. The inventories reviewed … proceedings. Some of the items the agencies were unable to account for included biohazard materials, cash, drugs, …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyVI.I Overview – VI. Budgets
… that expenditures do not exceed the available Federal funds. The Project Parent is equivalent to the billing amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Former Perry Ambulance Service Manager Pleads Guilty To Larceny
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway … from December 2014 to August 2017. Conaway, 50, of Silver Springs, was released after her first court … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyCollege at Cortland – Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 to … by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesDiNapoli: Former Riverside Treasurer Embezzles $80K
… P. DiNapoli. The former treasurer – Kristina Johnson – was arrested in November by New York State Police based on … by DiNapoli’s auditors and investigators. She was charged with one count of grand larceny in the second degree and two … has complete control over a municipality’s finances with little to no oversight. I would like to thank the State …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kDiNapoli: CDTA Overtime Expenses and Ridership Growing
… with a population of about 770,000. The authority owns 306 vehicles, 50 of which are hybrid electric buses. CDTA is one … years. State funding represents the largest single source of CDTA’s revenue –40 percent in FY 2015. …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growing