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Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Comptroller DiNapoli Releases School Audits
… City School District Brookfield Central School District CSD Chenango Valley CSD FabiusPompey CSD Liberty CSD School District Energy Performance Contracts …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Village of Catskill , Town of East Fishkill , Hughsonville Fire District , Lumberland Fire Department , Village of Mastic Beach , South Farmingdale Water District and the Village of West Hampton Dunes . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… billing and collection process. In addition, the board does not properly monitor water loss. Town of Moreau – … and procedures for cash disbursements or reviewed monthly bank reconciliations. Additionally, the board did not … assessments of internal controls as required. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Audits
… Drugs (Follow-Up) (2024-F-34) The New York State Health Insurance Program (NYSHIP) is administered by the Department … Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-Up) (2025-F-1) The Empire Plan is … and update an Emergency Preparedness Plan (Plan) to address emergencies that may present an immediate danger to …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsEligibility, the Benefit and Filing – Police and Fire Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service credit after July 1, 1973. You are eligible to retire with full …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingComptroller DiNapoli Releases Municipal Audits
… management. The board did not appropriately budget for certain expenditures and did not properly monitor … officials complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Area #9 – Wireless Network – Information Technology Governance
… Although wireless environments and their related security systems can be quite complex, local government and school … written policies and procedures; Determining the optimal number, physical location and broadcasting power of wireless access points; Maintaining an inventory of …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… with certain exemptions 1 , that charitable organizations register with the Office of the Attorney General (OAG). In … with certain exemptions that charitable organizations register with the Office of the Attorney General …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsSelected Aspects of Discretionary Spending
… the Authority has also been responsible for the State’s canal system, which is maintained and operated by its subsidiary, the Canal Corporation. The Authority is governed by a board of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Accounts Payable Advisory No. 31
… 52039 H&C Commodity – Steam 52040 H&C Commodity – Wood 52041 H&C Commodity – Unclassified Fuel Heating & …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsNassau County – Contract Approval Process (2012M-192)
… guidelines were added by NIFA during a control period, the contract approval process increased to an average of 85 days, … to meet with NIFA officials to review and update the contract approval guidelines to ensure they are … Nassau County Contract Approval Process 2012M192 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Emergency Service Communication Surcharges (2017-MS-4)
… Departments are responsible for E911 expenditures. Under a new law enacted in December 2017, wireless surcharge … suppliers for E911 center expenditures. Surcharge revenues alone were not enough to support all the counties’ 911 … including NG911 capabilities such as sending text, picture and video messages to 911. 1 Voice over Internet …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Background A charter school is a public school financed by local, State, and Federal resources that is not under the control of the local school board and is governed under Education Law … The Board has appointed FREE to serve as the designated representative for the Treasurer of the School. FREE performs …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementOpinion 98-15
… selling historic building) GENERAL MUNICIPAL LAW, §119-dd; TOWN LAW, §64(2): A town may sell an historic building … the procedural requirements of General Municipal Law, §119-dd(4) and such sale is not subject to the permissive … historic building pursuant to General Municipal Law, §119-dd(4) is subject to the permissive referendum requirements of …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Objective To determine whether the Adult Career and Continuing … Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment … To determine whether the Adult Career and Continuing …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… accounted for. Although three districts — East Quogue Union Free School District, Elmsford Union Free School District and Phoenix Central School … able to locate all equipment, 17 could not locate over 100 assets worth approximately $32,700, including 81 …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentMidway Fire District – Claims Auditing (2025M-143)
… Audit Objective Did Midway Fire District (District) Board of Fire Commissioners (Board) properly audit claims? Audit … – August 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0