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State Comptroller DiNapoli Releases Municipal & School Audits
… most IT assets because the dollar amount of most IT assets do not individually meet the policy’s inventory … or the minimum number of required quotes for credit card purchases totaling approximately $21,000. Germantown … which water outlets they exempted from sampling and how they would be secured, and what remedial actions were …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-35
… is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … Concerning what monetary threshold applies to the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 90-2
… town within which the village is located (see 1970 Opns St Comp No. 70-502, unreported). Although a village may … services provided to village residents (see 1983 Opns St Comp No. 83-117, p 146). In the instant case, however, the … ). February 20, 1990 Daniel J. Kwarta, Mayor Village of East Bloomfield …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… Hispanic workers ticked up to 17.2% from 2023 to 2024, the only racial and ethnic group with a modest increase.The …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateState Comptroller DiNapoli Releases Municipal Audits
… issued. Village of Herkimer – Clerk-Treasurer’s Records and Reports (Herkimer County) The current and former clerk-treasurers did not maintain complete, … the financial information necessary to properly monitor and manage village finances. The clerk-treasurers did not …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 89-57
… street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, … to utilize town highway equipment and personnel to repair and improve a village street of a village located …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 2012-1
… purchases of commodities by a town ( see e.g . 2006 Ops St Comp No. 2006-11, at 32). Unless an exception set … in contracts between the firm and the town ( see 2008 Ops St Comp No. 2008-2). The powers and duties of a board of … article 5, title 1-A, § 522 et seq .; compare e.g . 1992 Ops St Comp No. 92-43, at 109). Therefore, the board member's …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 96-20
… LAW, §8-800: A village police department established in 1970 by a resolution of the village board adopted pursuant to … a village police department which was established in 1970 by a resolution of the village board adopted pursuant to … it is our opinion that a police department established in 1970 by a resolution of the village board adopted pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 92-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: The chief of police of a city, who is the permanent full-time head of … Whether pursuant to General Municipal Law 207m the chief of police of a city who is the permanent fulltime head of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Opinion 93-21
… sale of an unneeded pumper truck will yield the best price or maximum financial benefits, it may resolve to sell … board of fire commissioners wishes to maximize the sale price, but is concerned that a competitive bidding procedure … officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Village of Manlius – Financial Reports (2025M-89)
… and strategic decisions, assess the Village’s financial standing at year-end and did not ensure the Village filed an …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89State Comptroller DiNapoli Releases Municipal Audits
… for the theft from the town. In July 2025, the clerk was sentenced to five years’ probation and ordered to pay full …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 94-3
… or upon the board's own motion, to improve a street, highway, private road or right-of-way, and assess the expense … (see also Town Law, §202[2]). The improvement may include construction of sidewalks, curbs, gutters and culverts, or the construction or paving of the street, highway, private road or right-of-way. In the case of an …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 2004-6
… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Contracts (by … ARTS AND CULTURAL AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building without consideration. A village may, however, enter into a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Protection of Child Performers
… ensured that parents/guardians and employers complied with the legal requirements that help protect the welfare of … Background The Department of Labor (Department) is charged with protecting workers in New York State. Part 186 of the … Unit (Unit) is responsible for monitoring compliance with all parts of the Law and NYCRR. The Law and NYCRR …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … of Operations supervise the special project managers, for the respective middle or elementary school, who can order IT assets and are responsible for receiving the IT assets at the School. The Regional …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… fire insurance (FFI) tax proceeds annual report with the New York State Office of the State Comptroller (OSC) until after … purposes, such as purchasing approximately $4,000 in gift cards for some active members. Because the Board and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… “The number of tourists is nearly back to pre-pandemic numbers in New York City,” DiNapoli said. “Visitor spending … focus on keeping New York a desirable and safe destination for individuals and families from around the world.” In 2023, … the height of the pandemic amid travel restrictions, their numbers fell 82.2% to just 2.4 million. Their numbers grew to …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… employers hire and retain skilled workers. Under WIOA, all states must have a governance body and are required to … addresses the six federally mandated Core Programs (the Adult, Dislocated Worker, and Youth programs, the Adult … a streamlined WFD funding process whereby applicants can access multiple State funding sources through a single …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… managed. Unnecessary enabled network user accounts are additional entry points into a network and, if accessed …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1