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DiNapoli: Special Education Providers Shortchanging Special Needs Children
… for staff which are prohibited uses of public funds. In Brooklyn, DiNapoli identified $800,000 in inappropriate … holiday parties, and personal expenses such as personal laundry and phone service costs. DiNapoli noted that the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 2002-12
… AND SEWER SYSTEMS -- Contracts (cooperation agreement to combine two village sewer departments) STREETS AND HIGHWAYS -- Highway Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers … works. All officers and employees performing services for the combined department, including the superintendent, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… AND SEWER SYSTEMS -- Contracts (cooperation agreement to combine two village sewer departments) STREETS AND HIGHWAYS -- Highway Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers … works. All officers and employees performing services for the combined department, including the superintendent, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Corporate Governance
… efforts to address climate risk and invest in climate solutions, see Leading the Way on Climate Investment . … see the New York State Common Retirement Fund's 2026 Stewardship Priorities . Proxy Voting The Fund votes by … disconnect and overlapping performance metrics. Alphabet Inc. 6/5/2026 Against all Directors and Executive …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… to auditing positions. Drafting a request for proposal (RFP) To fulfill the position of external auditor , you must use a request for proposal (RFP), which is a detailed document that contains a … services requested and information about the district. The RFP should: outline the scope of the audit, including which …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesDiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… Police Superintendent Steven G. James announced the arrest of MaryBeth Shults, the former Executive Director of the Fulton-Montgomery County Chamber of Commerce, … appointment as the Chamber’s Executive Director in June of 2025. As Executive Director, Shults had access to the …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberCity of Mechanicville – Financial Oversight (2025M-78)
… to the Office of the New York State Comptroller (OSC) in a timely manner, as required by General Municipal Law … the City’s reporting requirements during our audit period. In addition, the City’s charter provides a general framework … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Town and County Special Districts and Town Improvements
… and County Special Districts and Town Sewer, Drainage and Water Improvements Towns and counties proposing to issue debt … County Improvement Districts and Town Sewer, Drainage and Water Improvements. Even when OSC permission is not required, … in the maximum amount to be expended): Sewer $1,010 Water $1,218 County Special District Increases and …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… for their crimes, and the victim has received needed care and services.” New York State Police Superintendent … Meanwhile, the defendants used the money for their personal entertainment. The victim was unaware his bills were … with the necessary treatment and services and is no longer living in his house. Zielinski remained in the home after the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerTown of Brant – Transparency of Fiscal Activities (S9-25-23)
… Comptroller (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR … fund and highway fund appropriations in fiscal year 2024 to provide essential services to the public, such as … not: Perform monthly bank reconciliations or report the results to the Board, which undermined its responsibility to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23DiNapoli Announces State Contract & Payment Actions for December
… Major Contract Approvals Office of General Services—State Capitol Escalator Replacements Approved a $1.8 million … with Kone Inc. to replace the escalators in the state Capitol. Department of Civil Service—Health Care Contracts …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberTown of Greenville – Transparency of Fiscal Activities (S9-25-41)
… the Board with reports such as budget-to-actual reports, trial balances 1 or bank balances, which limited its ability … public review in the Town Clerk’s (Clerk’s) office. 1 The trial balance is an internal accounting report that lists …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Optional Retirement Plan for County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-p and 603(l))
… Information for members about An Optional Retirement Plan for County Sheriffs Undersheriffs Deputy Sheriffs and …
https://www.osc.ny.gov/retirement/publications/optional-retirement-plan-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Suffolk County Correction Officers (Sections 89-f and 603 (c))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1811 (Rev. 6/12) © 2012, New York …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-correction-officers-sections-89-f-and-603-cSpecial Plan for Westchester County Correction Officers (Sections 89-e and 603(b))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1810 (Rev. 6/12) © 2012, New York …
https://www.osc.ny.gov/retirement/publications/special-plan-westchester-county-correction-officers-sections-89-e-and-603bOpinion 2003-3
… and Duties (maximum benefit under defined benefit service award program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (maximum benefit under defined benefit plan) … that may be provided under a defined benefit plan service award program cannot exceed a monthly payment for life of …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 95-5
… bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge … interest on serial bonds issued to finance purchase of emergency communication system) COUNTY LAW, §§301(8), 307: … ask whether a county which has implemented the enhanced emergency telephone system (E911) surcharge authorized by …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,661 contracts for state agencies and public authorities valued at $1.9 … million with Tetra Tech Inc. for large whale monitoring in the New York Bight using aerial surveys. Executive … In September the Office of the State Comptroller approved …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberOpinion 88-4
… Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL FUNDS -- … (in recognition of municipal service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE … that appropriate refreshments served to trainees at a foster parent training session are incidental to the foster …
https://www.osc.ny.gov/legal-opinions/opinion-88-4City of Lockport – Budget Review (B23-1-7)
… independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended … the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described below, … amount budgeted by approximately $440,000. The proposed 2024 budget includes overtime funding of $500,000 for the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7