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Opinion 2008-6
… officer. This is in reply to your inquiry concerning the applicability of General Municipal Law § 207-m to the … The applicability of General Municipal Law 207m to the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6DiNapoli Audit Finds Gaps in NYC School Safety Planning
… enforced by New York City’s Department of Education (DOE), according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors found DOE was lax in requiring that safety plans were filed on time … but not to private schools. In an audit of New York City’s DOE, DiNapoli’s auditors examined its efforts to oversee …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… billion in new money debt issuances from the state’s debt cap during the two years. While the factors that drove the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetEastport Fire District – Procurement (2025M-50)
… goods and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using … and verbal quotes, a well-planned solicitation effort is important to reach as many qualified vendors as possible. … in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the Office …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Compliance With School Safety Planning Requirements
… Department of Education (DOE) complies with the school safety planning requirements in the Safe Schools Against … have been required to develop and regularly review school safety plans as part of the SAVE Act. Among its key … requires public school districts to develop district-wide safety plans (District Plans) and building-level emergency …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board did not ensure that the monthly budget-to-actual reports provided by the treasurer were complete and that … financial activity and provided detailed monthly and quarterly reports to the board. However, the treasurer has …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Agency , Greenville Fire District , Town of Knox , City of Long Beach , Plymouth Volunteer Fire Department , Town of Richmondville , … for employees and inadequate documentation of time worked. City of Long Beach – Budget Review (Nassau County) City … Co Ind Dev Agency Greenville Fire Dist Town of Knox City of Long Beach Plymouth Vol Fire Dept Town of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Individuals with Disabilities Education Act – Federal Funding and New York
… with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least … with Disabilities Education Act IDEA which originated in 1975 and was most recently amended in 2015 guarantees a …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actOpinion 97-21
… Whether sec 263 of the Education Law relieves libraries from …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… your beneficiary may receive if you die while working for a public employer or after you retire (death benefits); … within these pages. Keep it handy as a quick reference for future questions concerning your benefits. Twice a year, … our website. You’ll find sections developed specifically for members , retirees and employers . You can download …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Opinion 97-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … of the city's housing authority to complete and file an annual financial disclosure form promulgated by the city. You ask whether article 18 of … Whether art 18 of the Gen Municipal Law authorizes a city to require housing …
https://www.osc.ny.gov/legal-opinions/opinion-97-11NYS Payroll Online Customer Satisfaction Survey
… We welcome your comments about our application. If you have a question related to your … your agency coordinator . For technical issues, see our Troubleshooting Guide or contact [email protected] . … We welcome your comments about our application …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveySteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… the District for the period January 1, 2012, to February 26, 2013. Background The Steuben County Soil and Water … There was a lack of segregation between those who use the credit cards and those who oversee compliance with the District’s credit card policy, and we identified questionable credit …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsOversight of Obesity and Diabetes Prevention Programs
… and well-being of all New Yorkers. The Department’s vision is that New Yorkers will be the healthiest people in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsCounty of Rockland – Budget Review (B6-15-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61521 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Putnam County Industrial Development Agency – Management Practices (2013M-257)
… the policy has not been evaluated since, and therefore does not reflect changes made by the Board to the recapture …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… January 1, 2011, to July 31, 2012. Key Findings The Town does not reconcile the amount of money collected with the … trash disposed at the transfer station. We found that over a three-month period in 2012, the weight of the solid waste … for moneys received at the transfer station and no weigh slips were retained. The absence of the weigh slips and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… require the businesses to separately report existing and new employees and the related compensation. There is no data …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectState Comptroller DiNapoli Releases Municipal Audits
… of the Village of Afton , Town of Brunswick , Erie County Water Authority , Village of Franklin and the Town of … did not properly manage fund balance levels or ensure water rents and penalties were properly billed. In addition, … and did not keep bank statements on file. Erie County Water Authority – Information Technology (2018M-09) Authority …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits