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Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… School District (District) officials identify, report and implement 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… School District (District) officials identify, report and implement 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Opinion 2000-15
… Law §209-i. You ask whether a volunteer firefighter who resides in another state and is a member of an … provides in relevant part that a "volunteer firefighter" 1 who, because of his or her residence or usual occupation, is … departments and fire companies of other states and Canada who render service in New York State). As an alternative, the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15DiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… in the cost of providing services to asylum seekers, which will help balance its $116.9 billion FY 2026 budget, according to a report released today by State … million for new agency needs in FY 2026, suggesting it will again have to identify additional resources to fund …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… Thomas P. DiNapoli. The report urges the city to use greater transparency for nondiscretionary costs that it does … the city to allocate funding for services where it has greater control over spending, including those that are …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesMechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16State Comptroller DiNapoli Releases Municipal Audits
… of Depew , Village of Millbrook , City of New Rochelle , Suffolk County Community College , Village of Trumansburg and … six month or annual inspection reports, as required. Suffolk County Community College – Information Technology … Village of Depew Village of Millbrook City of New Rochelle Suffolk County Community College Village of Trumansburg and …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… of COVID-19 but the May sales tax figures show just how deep it is cutting into municipal finances,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayCheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… Free School District (District) officials identify, report and implement 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… City School District (District) officials identify, report and implement 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … a formal disaster recovery plan, instituted breach notification procedures, or adopted procedures for data … Adopt formal IT policies, including a breach notification policy, and implement procedures to effectively …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineOpinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of compensation to improvement district commissioners) TOWN LAW, §214: Where the town board has designated a "per … Concerning the portion of 1981 Opns St Comp No 81179 p 191 that an improvement …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Wells Fargo Shareholder Proposal
Shareholder request for Wells Fargo to determine whether its incentive pay practices have exposed it to financial loss.
https://www.osc.ny.gov/files/press/pdf/wells-fargo-shareholder-proposal.pdfDiNapoli: NYC Finances Gain Stronger Footing
… resources to avoid the need to achieve $1.27 billion in labor savings through FY 2022. While it still anticipates $1 billion in recurring labor savings in subsequent years, it has yet to reach a … agreement with the municipal unions to generate recurring labor savings. The city lowered its forecast for sales and …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingOpinion 89-22
… AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and maintain) TOWNS -- Powers and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 2008-6
… value of accumulated, unused vacation leave payable upon retirement) GENERAL MUNICIPAL LAW § 207-m: If the calculation of the cash payment upon retirement of the accumulated, unused vacation leave for the … hourly rate divisor used to calculate the cash value upon retirement of accumulated, unused vacation leave for the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6DiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… Drug overdose fatalities surged during the COVID-19 pandemic in New York state, with opioid-related overdose deaths … were from opioids, both in New York and across the nation during this time period. Opioids include different classes of … Drug overdose fatalities surged during the COVID19 pandemic in New York state with …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicOpinion 96-7
… Whether fire districts may join together in an ad campaign for the purpose of recruiting volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Audit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… The city of Mount Vernon faced financial uncertainty and problems … were not timely paid, inappropriate actions by the former city comptroller and poor disclosure that caused the city financial troubles and ongoing legal issues. DiNapoli … The city of Mount Vernon faced financial uncertainty and problems …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernon