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State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … individual claims. While villages are legally authorized to pay certain claims in advance of audit, 10 of 18 claims … by the county clerk and surrogate's court were up-to-date and complete, with no material discrepancies. The …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsSelected Aspects of Discretionary Spending
… The Battery Park City Authority (Authority) was created in 1968 with the enactment of Title 12 of the Public … a total of at least $1,639,710 that was discretionary in nature for the two years ended October 2011. Each public … that are necessary to be accountable for such costs. In November 2012, the Public Authority Budget Office (ABO) …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingCreditable Service – Regional State Park Police Plan
… Police may also be creditable toward the 25 years required for service retirement eligibility. Service performed in … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/creditable-serviceLocal Governments Should Improve Accessibility for New Yorkers
… physical accessibility to their facilities for people with disabilities, according to a report released by State … be improved to prevent potential hardships for individuals with disabilities. “No one should face barriers when they go … numerous accessibility issues that can be fixed quickly with little cost. Municipalities around New York are …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersState Contract and Payment Actions in July
… upgrade electrical switchgear at New York City Children's Center in Queens County. Department of Health $50.8 million … County. $2.3 million with Ben Ciccone Inc. for access road rehabilitation at Minnewaska State Park Preserve in Ulster … from NY Medical Imaging, $10 million to provide physician, nursing, and medical support services from Execusearch …
https://www.osc.ny.gov/press/releases/2020/08/state-contract-and-payment-actions-julyOrchard Park Central School District - Financial Management and Payroll (2018M-89)
Orchard Park Central School District - Financial Management and Payroll (2018M-89)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-orchard-park.pdfTown of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
Determine whether officials properly accounted for Woodlawn Beach State Park Receipts.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-79.pdfHillside Public Library of New Hyde Park – Claims Processing (2017M-175)
Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-library-2017-hillside.pdfVillage of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2017-massapequa-park.pdfAccessibility for People With Disabilities
… historic sites are accessible and can accommodate persons with disabilities, including meeting State and federal … the State is important for all citizens including those with a disability. The Office of Parks, Recreation and … residents and visitors. Title II of the 1990 Americans with Disabilities Act (ADA) prohibits discrimination on the …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesRetirement System Membership – Regional State Park Police Plan
… Police officers and paid firefighters working for employers that participate in the New York State and … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipRegional State Park Police Plan – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1867Selected Aspects of Discretionary Spending
… proper supporting documentation to justify such travel; $3,392 for food purchases that had not been approved in … documentation. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingOversight of Construction Management Contracts
… the Office of Parks, Recreation and Historic Preservation is adequately monitoring construction management contracts to … of Parks, Recreation and Historic Preservation (Parks) is responsible for operating and maintaining the State park, … to include additional projects throughout New York and is Parks’ largest CM contract. In addition to the DASNY …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsLegal Topics and Approvals
… Advisory Legal Opinions Local Debt Refunding: Procedures for Seeking Comptroller's Approval Relating to Refunding … are not automatically granted to municipalities. This 14 page publication describes the procedures for … Water Improvements - Part 85, Chapter III of Title 2 the Code of the Rules and Regulations of the State of New York …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsDeer Park Union Free School District – Bank Reconciliations (2016M-166)
… The Deer Park Union Free School District is located in the Town of Babylon in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Village of Castile – Water Billing for Letchworth State Park (2021M-1)
Determine whether Village of Castile (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/castile-2021-1.pdfState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved 1,733 contracts for state agencies and public authorities valued at $9.7 billion and approved … In December the Office of the State Comptroller approved 1733 contracts for state agencies and public authorities valued at $97 billion and approved …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-decemberState Contract and Payment Actions in February
… Davidson motorcycles. State University of New York at Buffalo $3 million to FNUB, Inc., a not-for-profit affiliated with the University at Buffalo, to purchase land and air rights for the University … $67 million to Tappan Zee Constructors LLC for the New NY Bridge Project. $1.8 million to HNTB New York Engineering …
https://www.osc.ny.gov/press/releases/2018/03/state-contract-and-payment-actions-februaryOpinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51