Search
Tioga Fire District – Audit Follow-Up (2022M-170-F)
… District’s financial activities. Background The District is located in the Town of Tioga Center (Town) in Tioga … An elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Treasurer is the District’s chief fiscal officer responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fOpinion 92-22
… benefit as a result of that contract. That interest is prohibited if the officer or employee, individually or as … Law, §802). The term "contract" for purposes of article 18 is defined to mean any claim, account or demand against or … and private property owners, and pertain to property which is not assessed by village officials or for village purposes …
https://www.osc.ny.gov/legal-opinions/opinion-92-22XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to the DTF … can obtain more information on Publication 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to … penalty of perjury, states that the requisite (ST-220-TD) certification has been made to DTF and, to the best of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… to analyze financial trends. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund … adding in the appropriated fund balance, which is up to triple the State’s 4 percent statutory limit. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… to improve oversight of public schools’ mental health curriculum and equip school staff with the resources they … schools have included a mental health component in their curriculum and are providing mental health instruction to the … in crisis. DiNapoli recommended that DOE: Monitor schools’ curriculum to ensure they meet requirements of the state …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… licensed proprietary schools — 357 private career schools (PCS) and 34 English as a Second Language (ESL) …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: New York Must Do More To Reduce Maternal Deaths
… approximately $14 million between 2022 through 2027 to fund 26 Perinatal and Infant Community Health Collaboratives. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… of these funds altogether, which would open up $300 million in budget gaps this year, creating immediate …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureOpinion 89-50
… CONSTITUTION, Art. VIII, §1: A town may expend moneys to pay for an improvement on private property to alleviate a drainage problem if it is determined that the … existence of a "special relationship", the town, subject to judicial approval, could agree to undertake the drainage …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 2000-22
… not have a prohibited interest in a pre-existing contract between the town and his or her law firm. The attorney, … have a prohibited interest in a pre-existing contract between the town and his or her law firm. You state that the … by the town to prosecute certain litigation. The agreement between the law firm and the town runs until the case that is …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22DiNapoli: Fewer School Districts Overriding Tax Cap
… number of school districts overriding New York’s property tax cap declined by more than half over the past three fiscal … districts were twice as likely to override the tax cap compared to high-need districts. “Local school … Overall, 6.5 percent of districts exceeded the tax cap in 2012-13 (44 districts), 4.7 percent (32) in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire … reports are accurate and reliable. Village of Cayuga Heights – Board Oversight (Tompkins County) The board did not … audits of the Town of Blooming Grove Village of Cayuga Heights Greenville Fire District 1 Hauppauge Fire District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… $250,000. Assistant U.S. Attorney Nicholas M. Testani, who is handling the case, stated that in 2022, the Avon Central … thanks to U.S. Attorney Ross and the FBI for ensuring he is held accountable.” “As the Chief of Police for the Avon … by our law enforcement partners, and as a result, he is being held fully accountable.” “During his time as Avon …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsOpinion 88-72
… of a town sewer district within the county district. This is in reply to your inquiry regarding the formation of a town … sewer district. You indicate that a portion of the town is within the boundaries of a county sewer district. You … with facilities in a nearby city. You ask whether it is permissible for the town to establish a sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… the state pension system,” DiNapoli said. “Now, through my partnership with law enforcement, she has been held … for her actions and must repay the money she stole. My thanks to D.A. Green and the New York State Police for … is committed to seeking justice and accountability for all who commit economic crimes against the residents of New …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullV.3.E Programs – V. Chart of Accounts (COA) Governance
… relates directly to Appropriation Bill Copy. Program is required on all appropriated expense transactions. Program is considered a statewide ChartField, and as such has been … within and between agencies. The Program ChartField is five alphanumeric characters in length. Numeric Program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Purpose To determine the implementation status of the 11 … are responsible for ensuring they do not make payments to ineligible health care providers who have been excluded or … from the Medicaid program. In addition, MCOs are required to have effective compliance programs, including full-time …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… of valuable information on subjects such as health, business, public safety, parks, recreation, labor, and … (EO 95), issued March 11, 2013, established an Open Data Website ( Open Data ) for the collection and public … of the parks and historic sites located in the State’s 11 park regions: Allegany, Central, Finger Lakes, Genesee, Long …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the three … in beginning in March 2013, with covered entities required to be in full compliance by December 2019. As of June 16, … Data. Open Data should provide ongoing “one-stop” access to publishable State data and make such data freely available …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followSales Tax Vendor Registration Practices
… August 5, 2020 and their application status as of November 20, 2020. About the Program The Department is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practices