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Opinion 94-2
… 1947, p 551 are superseded to the extent inconsistent. You ask whether a city may adopt an ordinance which would …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, …
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)
… [read complete report – pdf] Audit Objective Did Tupper Lake Central School District (District) officials identify, …
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 92-14
… in the county clerk's office of the county in which the real property is located and of any county in which any party … is not discharged but rather is simply shifted from the real property in question to the funds so deposited with the … involving a mechanic's lien which has been discharged by a cash deposit or an undertaking and surety bond need not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Passenger Vehicle Fleet Management
… Purpose To determine what steps the Office of General Services (OGS) has taken to … Employee Travel Expenses (2012-S-94) … To determine what steps the Office of General Services OGS has taken to …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2019
OSC makes recommendations to agencies and other organizations it audits on how to improve data quality and reporting, and implement effective controls.
https://www.osc.ny.gov/files/reports/special-topics/pdf/enterprise-fraud-2019.pdfState Comptroller DiNapoli Releases Municipal Audits
… and goals, or how collections should be enforced. Village of Hewlett Neck – Financial Management (2022M-35) The board … fund balance. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total … which their payments in lieu of taxes (PILOTs) are based on. These projects have 99-year PILOT agreements. CPIDA …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-31
… Law should not be refunded. June 21, 1988 David A. Farrell, County Treasurer County of Cayuga … Whether a county …
https://www.osc.ny.gov/legal-opinions/opinion-88-31NYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… New York State Comptroller Thomas P. DiNapoli made the following statement today in response to the U.S. Securities and Exchange Commission Staff's … systemic racism. An independent examination of just how Amazon is addressing racial injustice in its workplace, …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditCheektowaga-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 … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
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)
… Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to … to initiate corrective. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
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)
… in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 178 of the 665 (27 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement today in response to the Metropolitan … and tax collections have put MTA’s short-term finances on a stronger footing than expected. These positive … and the revenue that riders provide, are back on solid ground.” Find out how your government money is spent at Open …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetCompliance With Executive Order 95 (Open Data)
… of Parks, Recreation and Historic Preservation (Parks) is complying with Executive Order 95 (EO 95), including … of EO 95; however, certain aspects of the order have not been fully addressed. Within the required time … the total population of publishable State data that it maintains. Therefore, there is limited assurance that …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/compliance-executive-order-95-open-dataSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets. Key Findings BOCES … purchased and placed in service during the 2022-23 school year were added to the inventory records. None of the …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Opinion 88-25
… a town board may exclude nonresidents of a park district from the facilities of the district. However, the town board may also permit nonresidents to use park district facilities, with or without a fee. If the town board …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … or modified. In addition, the purchasing agent has access to parts of the district’s financial software program that … County) District officials have taken appropriate action to ensure the accuracy of compensation and benefits provided …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Divorce – Career Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Article 14 Benefits
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1644/divorceDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… Fund (Fund), the third largest public pension fund in the nation. Under his leadership, the Fund has launched a … racial or ethnic diversity, and refuse to embed diversity in their search for new board directors. Testimony Watch a …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusion