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State Comptroller DiNapoli Releases Municipal & School Audits
… payments and did not ensure an independent review of separation payment calculations was performed. Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees … $66,036 were not calculated correctly, which resulted in errors totaling $20,157. The audit identified that four …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Central New York Economy Slowly Improving
… rural and suburban centers. Central New York’s estimated population was 787,240 in 2015, concentrated in Onondaga County (468,463). While the region’s population has been largely stable, it has experienced a … with employment falling from 58,000 to 30,000 between 1990 and 2015. However, certain segments of the sector are …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingState Comptroller DiNapoli Releases Municipal Audits
… Rochelle , Suffolk County Community College , Village of Trumansburg and the Town of Webb . "In today’s fiscal … not required to attend cybersecurity training. Village of Trumansburg – Ambulance Fund Accountability (Tompkins County) … New Rochelle Suffolk County Community College Village of Trumansburg and the Town of Webb …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsLow Income Home Energy Assistance Program – Federal Funding and New York
… commonly referred to as HEAP, is designed to assist income eligible households with their heating or utility costs. In … benefits. An additional benefit of $35 is available to eligible households with a member that is under the age of … commonly referred to as HEAP is designed to assist income eligible households with their heating or utility costs …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programLoans – Divorce and Your Benefits
… loan balance at retirement, the pension will be reduced for each loan, taking into consideration the member’s age at retirement and whether they retired under a service or … 5 & 6 Loan Application (RS5025-A) for approximate annual reductions. Unless the DRO provides the ex-spouse with a …
https://www.osc.ny.gov/retirement/members/divorce/loansDeRuyter Central School District - Information Technology (2019M-175)
… personal Internet browsing and their use of social media on District computers. Provide IT security awareness … employees’ personal Internet browsing and use of social media. Provide formal IT security awareness training to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Industrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationOpinion 2012-1
… of highway related products from company owned by a member of a town board of assessment review) REAL PROPERTY … of highway related products from company owned by a member of a town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of assessment review who is the sole …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Coxsackie – Supervisor’s Records and Reports (Greene … calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services – 172% more than the written agreements required. In addition, LCIDA paid a fee for one project which was not …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-10
… NYS2d 457), including trees which overhang the road (see Harris v Village of East Hills , 41 NY2d 446, 393 NYS2d 691; …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Arrochar Meats, Inc.
… conducted appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and … We reviewed seven vouchers totaling $94,610 related to fuel and 16 vouchers totaling $78,062 related to food DMNA … followed, State procurement requirements when purchasing fuel from Arrochar Meats. Specifically, we found DMNA staff: …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incState Comptroller DiNapoli Releases School Audits
… school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming Counties) District officials did not properly manage fuel operations. Specifically, the superintendent and … result, the transportation supervisor did not update fuel prices in the system and the bills were calculated based on …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… Central School District , Corning City School District , East Moriches Union Free School District and the Merrick … competition, but the district chose not to do so. East Moriches Union Free School District – Claims Processing … Central School District Corning City School District East Moriches Union Free School District and the Merrick …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… did not implement any of the audit’s recommendations. Montrose Fire District – Claims Auditing (Westchester County) …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School District Audits
… communicated confidentially to officials. East Islip Union Free School District – Financial Management (Suffolk County) … condition significantly declined due to a successful tax certiorari challenge. As a result, unrestricted fund … year’s appropriations. Based on the district’s outstanding tax certiorari liability of approximately $1.8 million, the …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsNutritional Assistance – Federal Funding and New York
… nearly $503.4 million in federal funding. Food costs make up the majority of WIC expenditures, totaling approximately … can apply for infants and children under their care. To be eligible for WIC, an individual must receive benefits from Medicaid, SNAP or TANF, or have an annual gross income of under $27,861 for an individual or $97,532 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceInspecting Highway Bridges and Repairing Defects
… no danger of structural failure. Between January 2008 and July 2012, 1,469 flags were issued for the LIRR and B&T highway bridges. As of July 2012, 538 flags remained active, 523 were resolved, and 408 superseded …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsCost-Saving Ideas: Legal Requirements
… district. Capital Planning for Local Governments and School Districts General Municipal Law Section 6-c details … reserve funds for cities, counties, towns, villages, school districts, fire districts, and town or county … Law Section 416 details voter approval requirements for school taxes for certain capital purposes. Section 3651 …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsOpinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … You ask whether a town may accept a gift of a privatelyowned family cemetery established during the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0