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Comptroller DiNapoli Releases School Audits
… Public Library , New Hyde Park-Garden City Park Union Free School District , North Bellmore Union Free School District and Schenectady County Community College … a code of ethics. New Hyde Park – Garden City Park Union Free School District – Financial Management (Nassau County) …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Opinion 89-48
… real property. Upon approval of the bonds by the court and filing with the county clerk, a court order will be made discharging mechanics liens in connection with … or "recorded" might have been used. Therefore, the original bond should be retained by the county clerk. With …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 92-50
… (preference to local bidder) CONSTITUTIONAL LAW -- Commerce Clause (preference to local bidder) -- Equal … made with significant recycled content; Pacificorp v City of New York , 741 F Supp 481, relative to a pre-1953 … law would also raise constitutional questions under the Commerce, Privileges and Immunities and Equal Protection …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 95-2
… television company to a municipal housing authority as a "pass through" to the customer of a franchise fee imposed upon … a 5% franchise fee and the cable company has chosen to pass the amount of the fee along to its customers as a … concerning the ability of a cable television company to "pass through" a municipal franchise fee to its customers are …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli: Canal Corp. Must Address Gaps
… has not performed inspections as required on a significant number of critical structures along the system’s 524 miles of … not conducted more in-depth inspections of a significant number of these structures. In total, 792, or 38 percent, of … has not performed inspections as required on a significant number of critical structures along the systems 524 miles of …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… 256,180 of these payments totaling $218,606,626 ranged in dollar value from $100 and $15,000. We examined 270 refund payments totaling … colleges. The payments consisted of: A random sample of 100 payments selected from all payments between $100 and …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountSocial Media Use Policy
… current, or complete. OSC assumes no responsibility for and expressly disclaims responsibility for updating our … sites that maintain their own terms of service, terms of use, privacy policies or other rules (“TOS”) governing the … host website’s TOS. Host sites may use “cookies,” which can be used to collect information about you and track your …
https://www.osc.ny.gov/help/social-media-use-policyCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … of State Pollutant Discharge Elimination System Permit Requirements (Report 2019-S-54 ). About the Program … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantDiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … steady gains. Job growth was uneven across the state, with New York City gaining three out of four new statewide jobs … sectors, and signs of new growth in the western New York economy.” DiNapoli’s report examines employment, …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highState Comptroller DiNapoli Releases Municipal Audits
… the clerk-treasurer. Unpaid property taxes ($101,000) and water bills ($64,000) have severely impacted the village’s … did not adhere to those limits. Town of Portland – Water Operations (Chautauqua County) The town’s … of $515,000 if revenue estimates from the Parking Violations Bureau are not realized. Police overtime costs …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Small Businesses Generate $950 Billion in New York
… than 80 percent have fewer than ten employees. Firms with 20 to 99 employees comprised approximately one-third of the … businesses. In every region, businesses with fewer than 20 employees made up more than three-quarters of all firms. …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… (Board) and District officials properly manage fund balance? Audit Period July 1, 2019 – June 30, 2024 … school district’s financial condition is its level of fund balance, which represents the difference between revenues and … School districts may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mTown of Horseheads – Information Technology (2025M-109)
… [read complete report – pdf] Audit Objective Did Town of Horseheads (Town) officials adequately manage network and … on cybersecurity best practices and to recognize the signs of a security incident, which can significantly reduce the likelihood of a cyberattack succeeding, such as a phishing attempt. …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109State Agencies Bulletin No. 414
… period, require certification by OCA before paychecks for the affected employees can be released. Also, paychecks for an employee whose Recertification Date has expired will … and will, if applicable, update the Recertification Date for all affected employees. New Page Emp Job Certification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsState Agencies Bulletin No. 1198
… These changes impact the EMPLID field data value for the following Automated Interface submissions: New Hire … Note: This Bulletin describes the AI processing for the above types of transactions (i.e., New Hire … Temporary IDs must be entered into the Empl ID Field for New Hires (A.I. Agencies Only) Agencies who submit New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… of $4,340 in cash from a Mother's Day raffle. I thank Genesee County District Attorney Lawrence Friedman and the … years probation pursuant to her larceny conviction. "The Genesee County District Attorney's Office thanks the Office … Division of Investigations, 14th floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Central New York Regional Market Authority , Town of Coeymans , Village of Green Island , Town of Petersburgh , Village of Pomona and the Seneca County Industrial Development Agency . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsOpinion 2000 - 13
… 176-b provides that a person "shall not be eligible" for volunteer membership in more than one fire company at one … Village Law §10-1006[10]; General City Law §11-a[10]; Not-for-Profit-Corporation Law §1402[c]). By its terms, … 10 sets forth a threshold eligibility requirement for membership in a volunteer fire company. Since it provides …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… sent to his deceased mother, Elizabeth Dorothy Case. Bump concealed his mother’s death and continued collecting her …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… September 11, 2001. The sharp reduction in federal funds for transit security over the past four years has shifted … made the system much safer than before 9/11. Federal funds for transit security have declined sharply since 2009. Even … deadlines. The MTA lost the use of nearly $46 million for its capital security program because of delays, although …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-years