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Chittenango Central School District – Audit Follow-Up (2023M-155-F)
… the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in Onondaga County. The District is governed by an elected nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fNew York State Comptroller DiNapoli Statement on Win at SEC
… proposal from a shareholders' vote at its annual meeting. Today, the SEC rejected that request. “This is a major … Previous press releases on this shareholder proposal can be read here: https://www.osc.state.ny.us/press/releases/feb16/022416.htm …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate … emergency services to approximately 10,000 residents, is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Lynbrook Union Free School District – Special Programs (2016M-45)
… The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … driver’s education program session were not deposited in a timely manner. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Lancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through … the Board adopted budgets that included the use of fund balance and reserves to finance operations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Village of Tannersville – Water Department Operations (2016M-417)
… was to review the Village’s water department operations for the period June 1, 2015 through June 22, 2016. Background … The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately … Mayor, who also comprise the Board of Water Commissioners. For the 2015-16 fiscal year, the Village’s budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mUpper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of … Public Authorities Law. The Authority, which operates the Utica Memorial Auditorium, is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Hudson Housing Authority – Board Oversight (2016M-302)
… that claims are in accordance with purchasing policies and credit card payments are based on credit card statements. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Opinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 98-12
… 2551; Board of Education, Yonkers City School District v De Santis , 136 Misc 2d 636, 518 NYS2d 1014, modified and … NY 77; Board of Education of City of Syracuse v King , 280 App Div 458, 114 NYS2d 329, lv denied 280 App Div 1033, 117 NYS2d 674, lv dismissed 304 NY 973; cf . …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 90-60
… (validity of installment purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC … Law, §109-b, which relates to installment purchases of equipment, machinery and apparatus, to the extent that such … Law, §2), to enter into installment contracts to purchase equipment, machinery and apparatus, subject to a number of …
https://www.osc.ny.gov/legal-opinions/opinion-90-60DiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… state leaders should think strategically about how to use this "surplus" – by dedicating it to rainy day fund reserves … budget gaps for fiscal years 2022 and 2023 and reduced out-year gaps to a combined $3.4 billion. But the financial … recovery and a stronger long-term fiscal position. To do so, policymakers should take several steps. First, prudently …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesState Police Bulletin No. SP-180
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2017 State Police Maintenance Allowance. Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 … To inform the Division of State Police of OSCs automatic processing of the 2017 State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-180-2017-maintenance-allowance-mta-increaseStreet Construction-Related Permits (Follow-Up)
… in our initial audit report, Street Construction-Related Permits (Report 2020-N-6 ). About the Program The New York … 150 different types of sidewalk and roadway construction permits that cover activities such as street openings, … installation of canopies over sidewalks. Street opening permits are required for excavations or other work on a City …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followStreet Construction-Related Permits
… Department of Transportation (DOT) ensures that all street construction permittees have complied with the application … DOT issues 150 different types of sidewalk and roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsOpinion 2006-11
… board member has an interest in town purchases from an auto parts store solely because the board member is an … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and … a prohibited interest if the town makes purchases from an auto parts store that employs the board member as its …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… doubled since 2012, according to a report released today by State Comptroller Thomas P. DiNapoli. The CTL is the … municipalities had used 80 percent or more of their CTL. By 2018, that number had risen to 20, with ten municipalities … doubled since 2012 according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized. The … disbursement process of tuition and fees and financial aid refund checks in 2012. The centralized process is a component … Office’s general ledger automatically. To centralize the refund process, Central Office established a Tuition and Fees …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-account