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Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)

… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … outlets we identified at select areas, that students, staff and the public may have access to and could consume … on issues raised in the District’s response letter. The Board of Education (Board) has the responsibility to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-and

Johnstown City School District – Lead Testing and Reporting (S9-25-15)

… (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … did not properly identify report or implement needed remediation to reduce lead exposure in all potable water …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15

Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)

… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … outlets we identified at select areas, that students, staff and the public may have access to and could consume … findings and their response is included in Appendix C. The Board of Education (Board) has the responsibility to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14

State Comptroller DiNapoli Releases School Audits

… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 … financial reports to the board; take action to ensure electric fund revenues kept pace with expenses; ensure that …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0

DiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs

… Thomas P. DiNapoli announced today the launch of his new online tool to monitor spending of federal recovery aid and COVID-19 relief programs in the state, including funds for excluded workers, childcare … recovery. “My office is committed to full transparency in government spending,” DiNapoli said. “New York has …

https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programs

CUNY Bulletin No. CU-734

… Increase may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … Questions regarding transactions may be directed to the Payroll Earnings mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-general

MTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions

… programs and debt. “State funds and congestion pricing have helped the MTA shore up its capital programs and plans … to pay for $23.5 billion in debt and $8 billion in pay-as-you-go capital funds. Since 2022, the MTA has increasingly … budget. If capital lockbox debt service and revenue were not kept separate, debt service would account for 25.3% of …

https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actions

XIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)

… to federal grants with the rollout of PCIP: Federal grant projects will no longer be established under the NYS01 Project Costing Business Unit (PCBU). Rather, federally funded projects will be … (e.g., OGS01). The Project ID will no longer represent the grant award number, though it will continue to be associated …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grants

Village of Owego – Records and Reports (2025M-137)

… [read complete report – pdf] Audit Objective Did Village of Owego (Village) officials maintain complete, accurate and … approximately $4 million. Audit Summary Village officials did not maintain complete, accurate and timely accounting … Did Village of Owego Village officials maintain complete …

https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137

Disability Benefits

… NYSLRS provides a disability retirement benefit for members who are permanently disabled and cannot perform … benefit is a pension that will provide monthly payments for the rest of your life. Here are the basic types of NYSLRS disability benefits (you may apply for more than one type). …

https://www.osc.ny.gov/retirement/members/disability-benefits

Opinion 88-78

… in the village. You have inquired concerning several pending proposals in connection with the provision of police … Concerning several pending proposals in connection with the provision of police …

https://www.osc.ny.gov/legal-opinions/opinion-88-78

Alternate Contribution Stabilization Program

… Laws of 2013) established an alternative to the original Contribution Stabilization Program (CSP) enacted in 2010. Like the original program, the Alternate Contribution Stabilization Program provides short-term cash … cycle NYSLRS employers could opt in to the Alternative Contribution Stabilization Program to defer annual …

https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-program

DiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother

… Baxter announced today. The defendant, Elona Roberts, was arrested in June. “Elona Roberts exploited her grandmother’s … 66 checks into her own back account. She spent the money on personal expenses such as household bills, jewelry, and … Roberts’ confession to the crime. Roberts pleaded guilty on Monday to grand larceny in Monroe County Court before …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmother

DiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft

… Former Tupper Lake Volunteer Fire Department Treasurer Timothy J. Brown was … Tour, using volunteer department money. I thank the Tupper Lake Police Chief Eric Proulx, Acting Franklin County … us hold Mr. Brown accountable." Brown, 53, of Tupper Lake, was charged with grand larceny in the third degree, a …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theft

Opinion 90-38

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … upon the highway for access. We are in receipt of your letter concerning a town highway which has been designated …

https://www.osc.ny.gov/legal-opinions/opinion-90-38

Opinion 96-12

… be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the … any other State statute which authorizes a fire district to change its fiscal year (compare Village Law, §5-510). …

https://www.osc.ny.gov/legal-opinions/opinion-96-12

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