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Opinion 2001-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … whether a member of a town board who also serves as the head village mechanic in a village located partially within … village for the provision of services by village mechanics on town machinery and equipment. We are informed that the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… Key Recommendation Periodically review user access for all network user accounts and disable user accounts when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkTrue North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… financial operations. Key Findings The Board: Failed to provide oversight of the charter management organization … that supported the service fees and reimbursements paid to the Company. Earn up to $28,000 if the Directors had used … cash rewards credit cards. Key Recommendations Take a more active oversight role in School finances. Negotiate …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mState Comptroller DiNapoli Releases Municipal Audits
… maintained or that it received written financial reports to manage operations or ensure bank reconciliations were … district’s required annual financial reports were filed in a timely manner or conduct an annual audit of the … balanced because both budgets include subsidies from other funds to finance their operations. City officials …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … (Allegany County) Disbursements were properly accounted for, audited and/or certified, where required, and were for … financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli and Ulster County DA Nneji: Father and Son Arrested for Stealing $1.2 million in Medicaid Transportation Fraud Scheme
… A father and son, both owners of companies providing Medicaid recipients with transportation services in Ulster … with stealing over $1.2 million by unlawfully billing Medicaid by inflating charges and billing for services never … and bribed patients to use their services to bilk the Medicaid system. Thanks to my partnership with Ulster County …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-and-ulster-county-da-nneji-father-and-son-arrested-stealing-12-million-medicaidTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… Services (BOCES) officials ensured network access and information technology (IT) assets were properly … Key Findings BOCES officials did not ensure network access and IT assets were properly safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andComptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… and Attorney General Eric T. Schneiderman announced the sentencing of former New York City Councilman Ruben Wills … to pay nearly $33,000 in restitution and a $5,000 fine. The sentencing followed an eleven-day trial in July that … $30,000 in public campaign funds and state grant money. The jury found Wills guilty of one count of a scheme to …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenDoing Business With NYS Rack Card
New York State spends tens of billions of dollars every year on goods and services, providing opportunities for businesses large and small.
https://www.osc.ny.gov/files/procurement/pdf/doing-business-nys.pdfVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… The Interunit Budget Transfer Component can be utilized to post Apportionments, Budget Transfers, Consolidation … authorized in State statute, either within the budget bill language, or in another piece of State law. … authorized in State statue, either within the budget bill language, or in another piece of State Law. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersOrdinary Death Benefit
… Benefit – Signed into law on December 16, 2022 as Chapter 720 of the laws of 2022 – A.7730/S.6619-A (Abbate/Gounardes) …
https://www.osc.ny.gov/legislation/ordinary-death-benefitSUNY Bulletin No. SU-223
… Purpose To provide agency instructions for processing the July 2015 SUNY M/C Discretionary Parity Salary Increase. … The Division of the Budget Bulletin D-1132 issued July 8, 2015 provides additional guidelines regarding the implementation of this payment. Effective Date(s) The July 2015 SUNY M/C Discretionary Parity Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-223-july-2015-state-university-new-york-suny-management-andRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… [read complete report – pdf] Audit Objective Did Rochester Prep Charter School 3 (School) officials … track, inventory and safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … School officials did not appropriately track inventory and safeguard IT assets …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36New York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
… on a sealed indictment for allegedly stealing $90,000 in Emergency Rental Assistance Program (ERAP) funds to which … and Shaleen Mahtani, 56, of Paramus, N.J., were arraigned in front of the Honorable Andra Ackerman in Albany County Court on an indictment charging them with …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-stateWynantskill Union Free School District – Purchasing (2022M-85)
… Audit Objective Determine whether the Wynantskill Union Free School District (District) sought competition when … Determine whether the Wynantskill Union Free School District District sought competition when …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85State Comptroller DiNapoli Releases Audits
… and Development (HPD): Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (2017-N-5) Auditors … rules are limited in scope and do not encourage Linden Plaza officials to make purchases at competitive prices. The … none of the $10.7 million in purchases made by Linden Plaza were subject to competitive bidding. With limited …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsDiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… is coming out of the gate very strong and doing the right thing for New York City's public pension funds. His … is coming out of the gate very strong and doing the right thing for New York Citys public pension funds …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsOpinion 88-32
… in the opinion. TOWN BOARD -- Powers and Duties (authority to publish names, office addresses and phone numbers of town … TOWN LAW, §§30, 116(13): A town board may determine to place an advertisement in a newspaper for the purpose of … clerk. You have asked whether it is a proper town expense to publish an advertisement in a local newspaper stating the …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Panama Central School District – Procurement (2024M-73)
… report – pdf] Audit Objective Determine whether the Panama Central School District (District) Board of Education … Determine whether the Panama Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… metropolitan area. It is governed by a 23-member Board of Directors, whose members are appointed by the Governor with the advice and consent of the State Senate. The MTA has six constituent agencies, … (such as hotel invoices and receipts). Business office staff did not consistently ensure that all required …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expenses