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Eldred Central School District – Building Access (S9-26-1)
Did Eldred Central School District District officials properly manage and monitor building access accounts and devices
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Opinion 88-36
… of a sheriff does not preclude a county from providing a defense or from purchasing liability insurance to protect a … a local law enacted by that County requiring the county attorney to defend county officers in civil litigation was … Public Officers Law, §18, which generally authorizes the defense and indemnification of public officials, the Court …
https://www.osc.ny.gov/legal-opinions/opinion-88-36State Comptroller DiNapoli Releases School Audits
… and district officials did not prepare accurate budgets for the 2012-13 through 2015-16 fiscal years. Appropriated … an adequate ECA policy to provide comprehensive guidance for district officials and students or appoint a faculty … records. As a result, the ECA had apparently unaccounted-for cash totaling $3,563. Kiryas Joel Union Free School …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsOpinion 88-77
… CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW, §§801(1), … board of education who is also an employee of a not-for-profit corporation would not have a prohibited interest … in contracts between the district and the corporation for the provision by the corporation of arts-in-education …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Vendor File Advisory No. 11
… including purchase orders going to the correct address and voucher payments to the correct bank account or address. … each individual transaction. Instead, agencies must review and select the appropriate Location for each transaction, …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… which serves at-risk students from kindergarten to 12th grade, were arraigned today on an indictment charging …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according … said. “Auditors found tens of thousands in monthly hotel costs and expensive dinners on the public’s dime at a … and some of his lodging at the Fairmont Hamilton Princess hotel to his state-issued credit card for a six-day birthday …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsII.3.D Evaluation – II. New York State Financial Accounting
Throughout the fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan projections
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… 65 and older population grew by nearly half a million seniors in the last two decades, an increase of 53%, … Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With a record high … must keep pace with demand to support critical services for older adults in the future. “Many older adults are living …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsOpinion 2001-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (prohibition against county … Whether a member of a county board would have a prohibited interest in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 2000-16
… 9105: When an exempt firefighters' benevolent association is required to use foreign fire insurance tax monies for the … when an exempt firefighters' benevolent association is established pursuant to a special act of the State … 1997 Opns St Comp No. 97-4, p 8; 1995 Opns St Comp No. 95-26, p 53). The exempt firefighters' benevolent association at …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… received before the period during which the exchange is to occur should be reported in the liability section of … policy specifying the recognition of tax revenues is promulgated by the Office of the State Comptroller … Sports Taxes Guide to Financial Operations REV. 12/26/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Comptroller DiNapoli Statement on New York City Preliminary Budget
… released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary budget confirms the … policy changes at the federal level in the coming year that could affect city finances, this should be …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetState Comptroller DiNapoli Statement on MTA 2023 Budget
… levels. “The MTA’s revenue shortfall increases pressure to find added funding from public coffers and for …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… contract that the grant award and project are linked to is set to ACTIVE status, the billing process is initiated. To allow the state to take advantage of … (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the project level via the Project Guide. See …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewTransportation – 2023 Financial Condition Report
… good to excellent, a 1.1 percentage increase since 2021. Bridge Conditions Have Improved Since 2018, But Are Worse … State was responsible for maintaining 8,535 bridges.* A bridge is considered in poor condition if it has … to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationNew Hartford Central School District – Payroll (2021M-149)
… complete report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials … Determine whether New Hartford Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Fishers Fire District – Financial Condition (2021M-128)
… taxpayers the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… School District (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly … Key Findings District officials did not ensure employees’ payroll payments and leave accruals were accurate, properly … potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023m