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State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Northeastern Clinton Central School District – Transportation State Aid (Clinton County) … once auditors informed officials of this risk, the school business manager promptly filed accurate aid …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Finger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… This is especially true in the Finger Lakes where sales of farm products topped $2.3 billion in 2022, leading the state. … and recreation in 2022 saw the largest increase in farm income, a 78% jump since 2012. The overall decline of …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesState Comptroller DiNapoli Releases Municipal & School Audits
… and issued 14 building access accounts and badges without verification. Town of Castile – Tax Collection Remittance …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… New York City Transit (Transit) needs to do a better job of maintaining its security and safety equipment, including … and first responders during emergencies and incidents of crime,” DiNapoli said. “The subway is an environment that … that it considered a priority. The projects were part of the MTA’s 2010-2014 and 2015-2019 capital programs. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderState Comptroller DiNapoli Releases Municipal & School Audits
… officials did not always accurately calculate separation payments and did not ensure an independent review of … Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees … or written quotes. The county could have potentially saved approximately $4,800 in travel expenses and sales tax. …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… higher market values are being fueled by growth outside of traditional Midtown office districts, including Hudson … Square, Soho, Downtown Brooklyn and Long Island City. “The value of office buildings in New York City is tied to … office districts in this area, including parts of Midtown East, are still more than 10% below their pre-pandemic market …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… areas that receive funding from ratepayers include: Market Development which consists of initiatives focused on … & Research which helps bring clean energy products to market. Through 2023, NYSERDA has reported that its … its goals and attracted $20 billion in private investment. Market Development Program (MDP) The MDP has contributed over …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsCUNY Bulletin No. CU-234
… , SX , ST , TK , and TY Background Pursuant to the 2002-06 Blue and White Collar Memorandum of Agreement dated July 19, … bargaining unit’s ratification date of the 2002-06 Blue and White Collar Agreement. Ratification Dates and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-paymentsImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… and assess the impact of paying the cost of Plans’ medical expenses rather than paying capitation amounts during periods …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationMattituck Fire District – Claims Audit (2025M-48)
… costs or pay for goods or services that were not received or that were not valid District expenditures. We … Also, the Treasurer paid two claims totaling $2,149 five and eight days before the Board audited and approved … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48State Agencies Bulletin No. 1033
… processing and to provide instructions to agencies for processing transactions not processed automatically. … Unit 68 Background GOER memorandum dated 10/29/10 provides for Uniform Cleaning and Maintenance Allowance payments to … Effective Date(s) Payments will be made in separate checks for the Uniform and Clothing Allowances dated 12/2/10 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1033-2010-uniform-cleaning-and-maintenance-allowance-lifeguardsOpinion 94-18
… ask whether it is necessary for the members of a village volunteer fire department to form a not-for-profit … provided by special act of the State Legislature. A volunteer firefighters' benevolent association may be … association, individual or undertaking. Since an exempt volunteer firefighters' benevolent association is a private …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 94-10
… et seq.) governs the establishment and operation of local commissions on human rights. Section 239-o of the General … 93-6, p 10). Since towns can only establish human rights commissions on a townwide basis, it is our opinion that they …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was … test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2York Central School District – Lead Testing and Reporting (S9-25-19)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of $5.5 million of surplus fund balance over the last five years, the officials only used $350,000 of this amount … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… audit report, Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Report 2021-S-16 ). About the Program DOH … program. Individuals who are eligible or appear eligible for Medicare are required to apply for Medicare as a … audit report Medicaid Program Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare Report 2021S16 …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1DiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… Yorkers that not only are contributions to New York's 529 College Savings Program accounts tax deductible* but now … to save for continuing higher education. New York's 529 College Savings Program is an investment tool designed to help parents save for college. Contributions made by Dec. 31 can provide up to …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 92-21
… on the issues discussed in the opinion. FEES -- Justice Courts (mass dismissal of cases - entitlement to fees under … you have described situations where town or village courts have reported to the Justice Court Fund the dismissal, … to towns and villages for the services rendered by their courts in the prosecution of criminal charges, including …
https://www.osc.ny.gov/legal-opinions/opinion-92-21