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Opinion 92-31
… ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties … activities and financial reports. The village may not sell advertising space in such a newsletter. You ask whether … The current Village Law, which became effective in 1973, does not provide similar express statutory authority for a …
https://www.osc.ny.gov/legal-opinions/opinion-92-31State Agencies Bulletin No. 1215
… contribution amount for a combined contribution limit of $26,000 in 2013. Effective Dates Administrative paychecks dated January 2, 2013 Institution paychecks dated January 10, 2013 Affected … Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 417 HRC TDA 419 CUNY TDA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1114
… contribution amount for a combined contribution limit of $25,500 in 2012. Effected CUNY Employees Employees who … Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 417 HRC TDA 419 CUNY TDA Copeland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaComptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… and state grant money. The jury found Wills guilty of one count of a scheme to defraud in the 1st degree, two counts of grand larceny in the 3rd degree, and two counts of filing a false instrument in the 1st degree. …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenCollege Readiness (Follow-Up)
… metric” to ensure that every student will be equipped with the knowledge, skills, and competencies to graduate high …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June … or properly exempted by District officials for Cycle Two. This occurred because District officials did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… detailed which water outlets they exempted from sampling, how they would be secured against use, and what remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… which water outlets they exempted from sampling and how they would be secured against use, and what remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 207 of the 567 (37 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andState Comptroller DiNapoli Releases Municipal & School Audits
… adjusted bank balances did not agree with general ledger cash balances for 55 of 133 bank reconciliations. The … they were performed correctly and without verifying that cash balances in the accounting records were accurate and overstated cash by $747,000 in the 2022 AFR. In addition, the supervisor …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… $50,000 did not have the correct form of payment (cash or check) listed in the collection records and 26 entries … correct check number included on the collection records, or no check number was listed at all. Auditors found no … result, district investments were at an increased risk of loss. District officials did not adhere to the district’s …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: New State Funds Open Door for MTA to Ease Debt, Build Stronger Future Budgets
… to lag pre-pandemic levels, and with an ambitious 2020-2024 capital program still facing funding risks, the MTA will … lockbox debt service and excluding debt issued after the 2020-2024 capital program) is projected to reach nearly $5 …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-new-state-funds-open-door-mta-ease-debt-build-stronger-future-budgetsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… A pattern of poor budgeting led the Brentwood Union Free School … budget or hiring new employees, undermines the principles of transparency and accountability. Brentwood officials … For example, the board paid the Eastern Suffolk Board of Cooperative Educational Services (BOCES) approximately …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtState Comptroller DiNapoli Releases School and Local Government Audits
… disbursements totaling $44,395, were recorded by the ECA clubs or that 16 deposits totaling $23,680 were deposited in …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… COVID-19 pandemic, boosted New York’s per capita balance of payments from Washington from second-to-last in federal … government in FFY 2020. Overall, the state received 6.4% of total federal spending compared to 5.9% it received last FFY. He noted that all states had a positive balance of payments for FFY 2020 due to the unprecedented influx of …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… Vendor File information for the defaulted contractor to route future payments under the contract to the surety. The … transaction in the SFS that amends the original contract, route the transaction to OSC for approval, and submit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversDiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… not identify the source of funds in their restitution account. In total, the departments had approximately $1.6 … transfer unclaimed money to the undisbursed restitution account when appropriate. Make payments from the undisbursed restitution account to the crime victims whose restitution orders have …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… crimes and how the systemic failures and neglect of duty by the IDA board and its officials enabled their scheme. “Cozzolino, Villasuso and Diana betrayed their duty to the public in order to enrich themselves through a … abdicated its fiduciary duty and acted as a mere rubber stamp for Cozzolino which he exploited for his personal gain …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Eastchester Union Free School District – User Accounts and Information Technology … prepared by an accounting firm. Oceanside Union Free School District – Monitoring Internet Use (Nassau County) …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… funds as part of its Sustainable Investments and Climate Solutions (SICS) Program, State Comptroller Thomas P. … funds as part of its Sustainable Investments and Climate Solutions Program State Comptroller Thomas P DiNapoli trustee …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-program