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Rochester City School District – Budget Review (B20-2-1)
… review was to provide an independent evaluation of the Rochester City School District’s (District) adopted budgets … review was to provide an independent evaluation of the Rochester City School Districts District adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Opinion 89-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- … which presently awards all promotions within the town police department may delegate that authority to the chief of …
https://www.osc.ny.gov/legal-opinions/opinion-89-55XII.6.O Paying Retainage – XII. Expenditures
… instances where ongoing contractual services exist between a Business Unit and a vendor, and the Business Unit deems it … percentage of contractual payments until such time as it is evident that the goods or services received meet the … Unit should refer to the appropriate purchase order in two lines: one to liquidate the full amount of the payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageFranklin Square Union Free School District – Website Transparency (2025M-93)
… website. The Assistant Superintendent of Finance and Management (ASFM) is responsible for ensuring financial and … rates and safety information. The District’s 2023-24 property tax report card with budget comparisons, tax levy … fiscal years ending June 30, 2023 and June 30, 2024. FOIL online submission request for records. By not posting the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93NYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… New York State Comptroller Thomas P. DiNapoli today announced that ExxonMobil has agreed to implement the … in May. As a result of the company's decision, the Fund will withdraw the shareholder proposal, which it refiled on … "ExxonMobil's adoption of greater climate analysis is a win for shareholders and for the company's ability to manage …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Bay Shore Fire District , Hartsdale Volunteer Fire Company , Town of Neversink , … at work, no other district official maintained this diary. Hartsdale Volunteer Fire Company – Board Oversight … his office completed audits of Bay Shore Fire District Hartsdale Volunteer Fire Company Town of Neversink Village of …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: NYC Department for the Aging Needs to Improve Oversight of Elder Abuse Service Providers
… for the Aging (DFTA) did not effectively monitor providers to ensure they provided appropriate and timely services to … and provider contracts require that providers develop and submit annual plans to DFTA, but DFTA officials stated they … the affected seniors and their communities may not know how to identify, detect, and report cases of elder abuse and …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-department-aging-needs-improve-oversight-elder-abuse-service-providersOpinion 95-30
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … custody of the chief fiscal officer or other officer of a public library, whether obtained from public or private … for "local governments". The term "local government" is defined to include public libraries (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… over a three-month period in 2012, the weight of the solid waste the Town paid to dispose of at the Franklin County … controls over cash receipts and poor monitoring of solid waste received at the transfer station. One individual is … makes it impossible to determine if the proper amount of disposal fees were charged to customers and that all moneys …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Comptroller DiNapoli Releases Municipal Audits
… Town of Ripley and the Sauquoit Fire District No. 1 . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … Company Town of Ripley and the Sauquoit Fire District No 1 …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Soil and Water Conservation District and Yates County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… Thomas P. DiNapoli, trustee of the Fund, announced today. “In today’s political climate, corporations that engage in … align with shareholders’ interests,” DiNapoli said. “It is imperative that companies, at a bare minimum, proactively disclose all corporate funds …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… his personal credit card, most of which funded his private HVAC business, Amazon purchases and payments to Verizon …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentDiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… hours of leave accruals and misrepresented her employment status as full-time, instead of part-time, to avoid paying … on December 27, 2018 once her actions were brought to light. She pleaded guilty to falsifying business records in …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… “Stealing money meant for the education of children is shameful,” DiNapoli said. “Ms. Hand abused her position to … actions. I thank them for their continued collaboration in combatting public corruption.” Hand pleaded guilty to two counts of federal program theft, for stealing from a school district that received federal funds. From 2014 …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtComptroller DiNapoli Releases Municipal Audits
… , Village of Harriman and the Town of Westfield . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… must be reported to OSC as soon as they are identified. It is not appropriate to wait until an investigation has been … are not limited to, the following: Unaccounted for cash in any amount, including inmate or patient cash; Unaccounted … assets. If an incident does occur, the agency must send a detailed explanation of the incident to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2014. Background Building Blocks is an SED-approved not-for-profit special education provider located in Commack, New York. Building Blocks provides preschool … June 30, 2015, Building Blocks reported over $16 million in reimbursable costs on its CFRs for the four rate-based …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualCenter for Disability Services – Compliance With the Reimbursable Cost Manual
… the calendar year ended December 31, 2013. Background CFDS is an SED-approved not-for-profit special education provider located in Albany, New York. CFDS provides preschool special … ended December 31, 2013, CFDS reported about $4.8 million in reimbursable costs on its CFR for five preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manual