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New York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… New York State public and charter schools, with a combined student population of nearly 2.7 … completed a series of audits looking at the programs New York has in place to keep our school children out of … New York State public and charter schools with a combined …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearGenesee County – Purchasing (2015M-241)
… purchase cards did not always comply with the purchase card policy. The Treasurer’s office did not adequately audit purchasing card transactions. Key Recommendations Maintain adequate … determine if County policies are being followed and cost savings opportunities are being realized. …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Real Estate Portfolio (Follow-Up)
… lasts 50 years and includes a land management plan for property affected by the hydroelectric plant. Any decisions … to maintain adequate inventory controls for all of its property and to periodically review this inventory to determine which property shall be disposed of. Section 2896 also requires …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followOpinion 92-49
… land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail … referendum at a special or biennial town election, if the lease payments are to be paid from moneys appropriated from … sections 81 and 220, we have previously concluded that a lease of real property for purposes authorized by sections 81 …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Comptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… was instead redirected to a non-profit corporation called NY 4 Life, which Wills controlled. Wills withdrew the money … The $21,000 was part of a $33,000 grant provided to NY 4 Life from the New York State Office of Children and Family Services (OCFS), earmarked by former State Senator Shirley Huntley while Wills was serving as Huntley's …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenTown of Milan - Town Clerk/Tax Collector (2018M-257)
… the Town Clerk/Tax Collector maintained adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town … the Town ClerkTax Collector maintained adequate records and properly deposited and remitted money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Comptroller DiNapoli and Mayor Brown Urge Buffalo Residents to Claim $88 Million in Lost Money
… million in lost money to people who live in Buffalo. It only takes five minutes to see if we have any of your money," …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-urge-buffalo-residents-claim-88-million-lost-moneyState Comptroller DiNapoli Releases Audits
… Conditions (2021-S-27) Flooding remains a serious issue for the City and the Metropolitan Transportation Agency’s … Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (2022-S-24) The Department of Civil Service … members and their dependents who have Medicare, and a Commercial Plan for members and their dependents who do not …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsOpinion 90-14
… board would be free to incur, in the individual case, not only necessary costs but also any which it, in its …
https://www.osc.ny.gov/legal-opinions/opinion-90-14Opinion 2007-1
… by GML §119-r or other provisions of law, and address only the applicability of the bidding requirements of GML … include passengers who are eligible for paratransit only when certain conditions exist (e.g. wet weather, cold … and darkness), the passengers can use the bus for only a portion of their trip, or they have a temporary …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 95-16
… PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, … of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the apportionment required by section 1908 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-16RFP#0005 – Securities Litigation Counsel, SEC and Corporate Governance Counsel, Delaware Corporate Law Counsel, Evaluation and Class Action Services Counsel, and Foreign Litigation Counsel (“Legal Services Modules”)
… Counsel (MS Word) Exhibit 2, Draft Contract, Module 2 – SEC and Corporate Governance Counsel (MS Word) Exhibit 3, …
https://www.osc.ny.gov/procurement/rfp0005Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely manner? Audit Period January 1, 2024 – … the Arkport Joint Fire District District Treasurer record and report receipts and disbursements accurately and in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Minority- and Women-Owned Business Enterprises (MWBEs)
… intent to increase our annual participation. Get Certified In order to take advantage of the State’s MWBE program, you … The Emerging Manager Program helps ensure that MWBEs in the financial arena have opportunities to do business with … andor womenowned businesses through a variety of programs In fact in some cases state agen …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesCapital Asset Management (Follow-Up)
… To assess the extent of implementation, as of September 2025, of the seven recommendations included in our initial … in capital assets, totaling $120.6 billion as of March 31, 2025, with OGS’ reporting obligation at $20 billion. … To assess the extent of implementation as of September 2025 of the seven recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… record for an equipment acquisition agreement must include a justification of need for the equipment. Cost/price is a fundamental part of the needs evaluation and can play a crucial role in the decision making process. … Form H-101-Request for Approval of Personal Property (Equipment) And Real Property State Supported Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionChautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the … The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Lyons Central School District – Payroll 2022M-71
… or collective bargaining agreements (CBAs), resulting in one employee receiving additional compensation of $4,940 … being underpaid $731. Leave time was not always accrued in accordance with employment contract (contract) or CBA provisions, which resulted in one employee accruing two additional sick days and one …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Opinion 97-8
… LOCAL LAWS -- Claims (certification requirement) SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, … St Comp, 1956, p 442). In this regard, we note that Second Class Cities Law, §64 prescribes the audit of claims … chapter 550 of the Laws of 1983 for the express purpose of making vendor certification or verification "optional with …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Pension Contribution Rates to Decrease for Fiscal Year 2015-16
… MP-2014. The recommendation was supported by a report from Buck Consultants, LLC, as part of an independent actuarial …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16