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State Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Charter School … Condition (Nassau County) The board adopted budgets for fiscal years 2013-14 through 2015-16 that appropriated a … a timely manner. Annual sales tax returns were not filed with the New York State Department of Taxation and Finance. …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsNYC Schools Underreporting Bullying and Harassment
… by Comptroller DiNapoli’s auditors said the reporting system itself can be challenging, the audit found many errors … weight, and physical or mental ability. The law created a system for reporting and responding to complaints of bullying …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentOpinion 88-24
… -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL … Town board member has an interest in a contract with the town where she and her husband are reimbursed for expenses incurred in maintaining a private pond on their …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Hilton Central School District – Audit Follow-Up (2022M-200-F)
… confidentially to officials. As a result, data and personal, private and sensitive information (PPSI) are at greater risk for … The District serves the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… School District’s (District’s) progress, as of June 2025, in implementing our recommendations in the audit report Hunter- Tannersville Central School … Technology Contingency Planning (2022M-125), released in November 2022. The audit determined that District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… oversight of a New York City rental assistance program is leading to significant delays in finding permanent housing for homeless people and those at risk of homelessness, … the New York City Department of Social Services (DSS) is not properly managing the City Fighting Homelessness and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… or rental of housing based on a protected class, such as age, race, income, national origin, gender identity, sexual …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsReal Property Portfolio
… property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State. The … economies across New York State through the efficient use of loans, grants, tax credits, real estate development, …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioDiNapoli: Local Sales Tax Collections Up 2.2% in Second Quarter
Local government sales tax collections totaled $583 billion in the second calendar quarter AprilJune of 2024 an increase of 22 or $127 million compared to the same quarter last year according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-local-sales-tax-collections-22-second-quarterTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… Town/Village Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … Joint TownVillage Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fDiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… time is for public work, not to subsidize one’s private business,” DiNapoli said . “Mr. Chen allegedly collected his public salary while working for his private business clients. My thanks to Rensselaer County DA Donnelly … system but was rarely seen in the office. A joint investigation was carried out by the State Police, DiNapoli’s …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… purpose of our review was to assess the Schonowe Volunteer Fire Company, Inc’s (Company’s) progress, as of April 2025, in implementing our recommendations in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in … purpose of our review was to assess the Schonowe Volunteer Fire Company Incs Companys progress as of April 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fAudit Recommends Improvements to NFTA Capital Planning
… rail cars; light rail stations and bus shelters; radio and train control systems; rail station escalators; and the light …
https://www.osc.ny.gov/press/releases/2016/04/audit-recommends-improvements-nfta-capital-planningOpinion 90-62
… LAW, §32: An elected town superintendent of highways who is physically unable to perform the duties of his office is entitled to continue in office and receive his salary, … in office and receive the salary fixed by the town board for his office for the balance of his term of office. Public …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Port Jervis City School District – Audit Follow-Up (2022M-152-F)
… operations and exceeded the 4 percent statutory limit by 26 percentage points. In addition, District officials made … in Sullivan County. The elected nine-member Board is responsible for managing the District’s financial and educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fOpinion 94-13
… in the opinion. PAID FIREFIGHTERS -- Disability Benefits (procedure to terminate for engaging in prohibited employment) … FIRE PROTECTION AND PREVENTION -- Disability Benefits (procedure to terminate for engaging in prohibited employment) … the retirement of a firefighter under any available procedure including, but not limited to, the circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 89-6
… A fine imposed following a conviction in Supreme Court, for a violation of section 190.60 of the Penal Law belongs to … a conviction under section 190.60 of the Penal Law for Scheme to Defraud in the Second Degree would properly be deposited into the State's General Fund or remain with the locality. An examination of the relevant statutes, …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 89-34
… appointment of the deputy. You ask whether a town board is authorized to make inquiry into the activities of town … to highway department personnel, the superintendent is authorized, within the limits of town board budgetary … the highway superintendent as to where highway equipment is to be used so long as it is being used for town highway …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Opinion 91-49
… 131-b: A county may convey an abandoned county highway by private sale by the adoption of a resolution approved by a simple … county highway, by private sale, to either the adjoining owner or another party and, if so, whether the sale may be … Whether a county may convey an abandoned county highway by private sale to either the adjoining owner or another …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 93-9
… for scholarship program) INSURANCE LAW, §§9104, 9105: The Florida Fire Department Volunteer Exempt Firemen's Benevolent … actual membership in the Association. You ask whether the Florida Fire Department Volunteer Exempt Firemen's Benevolent … special act (see 1982 Opns St Comp No. 82-334, p 424). The Florida Fire Department Volunteer Firemen's Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-93-9