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Homer Central School District – Financial Condition (2013M-306)
… Onondaga and Tompkins Counties. The District is governed by the Board of Education which comprises nine elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hicksville Water District – Competitive Quotations (2013M-233)
… the security system, and service the air-conditioning and heating system. The remaining 10 vendors in our sample …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Franklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… for disbursing restitution money retained in a victims’ trust fund, Department officials have not disbursed these … the policy. As of July 2013, the balance in the victims’ trust fund totaled $130,707; this excessive balance precludes … the balance of the undisbursed restitution in the victims’ trust fund to a nominal amount by making more timely …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… operates six properties in the City of Lockport, providing a total of 352 housing units. The Authority can also issue vouchers for 188 additional units under the … compare the Executive Director’s compensation with what it had authorized or monitor the Executive Director’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… adequate mitigating controls or oversight. The Board does not perform, or contract with an independent auditor to …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173DiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… welfare programs and almost $325,000 in state unemployment insurance (UI). The inappropriate benefits were caused by … benefits. “The state’s social welfare and unemployment insurance programs are supposed to provide a safety net for … the jails limit inmates’ ability to recertify unemployment insurance benefits, auditors believe third-party individuals …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsDiNapoli Report Highlights Regional Education Trends
… Thomas P. DiNapoli issued a report today detailing regional trends in education funding, enrollment and … the state and local level," DiNapoli said. "By examining regional comparisons and trends in school district revenues, … greatly across the state and can be largely attributed to regional cost differences. DiNapoli's report noted that …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… or timely action to hold water systems accountable for required follow-up, such as notifying the public. Of the … Orange, Rockland, and Westchester – had a significant number of unregulated contaminant occurrences that were at or … The response from DOH officials is included in the final report, which can be found online at: …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… according to annual estimates released today by New York State Comptroller Thomas P. DiNapoli. “Wall Street’s … New York City’s securities industry will help shore up state and city budgets that are strained by steep declines in … industry accounted for 18 percent ($15.1 billion) of state tax collections in state fiscal year (SFY) 2020 and 6 …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… Counties across New York aren’t getting the timely data they need to help them prevent suicides, according to an … today by State Comptroller Thomas P. DiNapoli. While the Office of Mental Health (OMH) has implemented or … Counties across New York arent getting the timely data they need to help them prevent suicides …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateState Comptroller DiNapoli Releases Municipal & School Audits
… Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid BOCES officials did not … officials did not submit claims for all Medicaid-eligible services provided to students and did not correct and … underestimated by as much as $945,000. Life, health and dental insurance costs could potentially be underestimated by …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… of General Services (OGS): Compliance with Executive Order 95 (Open Data) (Follow-Up) (2021-F-12) An audit released in … found OGS had taken steps to meet the requirements of EO 95; however, certain aspects of the order were not fully … Department of State: Compliance with Executive Order 95 (Open Data) (Follow-Up) (2021-F-11) An audit released in …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsState Police Bulletin No. SP-174
… date of 04/06/17 for employees whose status is Active or Paid Leave of Absence. For employees who are Inactive or on a Leave of Absence without Pay on the effective date of … taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee Paycheck/Advice All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-174-april-2017-salary-increases-state-police-employees-represented-new-yorkOpinion 2005-7
… Law §198(3)(b) generally provides that a town board may permit any person or corporation owning real property outside … prescribed by the board. The town board may not permit such outside use if the use will reduce the water … must first be obtained ( id .). There are also additional permit requirements in section 15-1501(1) of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 91-7
… DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may contract for emergency … the emergency rescue and first aid squad of a village fire department may provide general ambulance service to …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… AMBULANCE DISTRICTS -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of … a town-wide basis or in an ambulance district, may fix a schedule of municipal fees or charges to be paid by persons … services. Absent action by the town board to fix such a schedule of fees or charges for the services to be provided …
https://www.osc.ny.gov/legal-opinions/opinion-98-9DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but the area’s economy has shown resiliency, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The South Bronx was hard hit by the COVID-19 pandemic but was … The COVID19 pandemic hit the South Bronx especially hard but the areas economy has shown …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesNew York’s Economy and Finances in the COVID-19 Era
… description …
https://www.osc.ny.gov/reports/covid-19-december-2-2020Opinion 92-18
… discussed in the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND … Whether the town by local law may impose the solid waste generation fee as either a user charge or a benefit …
https://www.osc.ny.gov/legal-opinions/opinion-92-18