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Opinion 91-29
… This opinion represents the views of the Office of the State Comptroller at the time it was … (e.g., a rechargeable flashlight). You also ask how the Lakeview Fire Department could be made the recipient …
https://www.osc.ny.gov/legal-opinions/opinion-91-29State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Central Square Central School District , … and the Williamsville Central School District . “In an era of limited resources and increased accountability, it’s … contains provisions related to the appointment and duties of the claims auditor, the board did not ensure that the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… Community Renewal’s oversight and monitoring of certain New York City Housing Authority projects funded through the … was January 1, 2010 through February 25, 2015. Background New York State Homes and Community Renewal (HCR) is an … of affordable low- and moderate-income housing in New York State. HTFC provides loans and grants to finance the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingState Comptroller DiNapoli Releases Municipal & School Audits
… were properly recorded, deposited and reported. As a result, there was an increased risk of improper accounting of … calculations were accurate, reviewed or authorized. As a result, certain employees did not receive separation payments … complete, accurate or timely accounting records. As a result, the reports the council received were not sufficient …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and retaining custody of Town … totaled approximately $1.7 million. It’s important for the Supervisor to maintain complete, accurate and … our office within 90 days, pursuant to Section 35 of GM. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Security Self-Assessment: Questions – Information Technology Governance
… provided IT security training? Yes No N/A Date(s) of training: Who attended the training? 2b Have all … identifiable information (PII), and specifically in schools, those with access to student, teacher or …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsState Agencies Bulletin No. 980
… Payroll Bulletin No. 980 regarding the payment of Public Employee Federation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/980-april-1-2010-salary-increase-employees-represented-public-employeesState Agencies Bulletin No. 978
… Payroll Bulletin No. 978 regarding the payment of Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/978-april-2010-salary-increases-employees-represented-civil-serviceCost-Saving Ideas: Legal Requirements
… local government to authorize the receipt of check images in lieu of cancelled checks. Banking Law Section 96-d allows a local government, in conjunction with a "bank, trust company or national bank," … The Office of the State Comptroller also has regulations on this subject (2 NYCRR Part 39). Education Law Section 416 …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsInspecting Highway Bridges and Repairing Defects
… highway bridges and addressed related deficiencies in a timely manner as required by State and federal laws. Our … January 2008 and July 2012, 1,469 flags were issued for the LIRR and B&T highway bridges. As of July 2012, 538 … were a limited number of exceptions, suggesting a need for further improvement. From our sample of 116 flags, we …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsDiNapoli: Central New York Economy Slowly Improving
… The Central New York economy is starting to rebound from the Great Recession … – Cayuga, Cortland, Madison, Onondaga and Oswego. The area includes Syracuse, one of the state’s largest cities, as …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingArrochar Meats, Inc.
… support how it determined the price paid to Arrochar Meats for the fuel was reasonable. DMNA purchased 18,960 gallons of … per gallon. Arrochar Meats then resold the fuel to DMNA for $4.99 per gallon and had People’s Oil or Burke Heat … Arrochar Meats. We also selected a sample of 16 vouchers for food purchases DMNA made from Arrochar Meats totaling …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incState Comptroller DiNapoli Releases School Audits
… the transportation supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials also did not … gaps. However, the district incurred operating surpluses in all five years auditors reviewed. Appropriating fund …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Depew , Village of Millbrook , City of New Rochelle , Suffolk County Community College , Village of Trumansburg and the … fund balances in the general, highway, water district and sewer district funds. The board has not adopted a fund …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2012-1
… This opinion represents the views of the Office of the State Comptroller at the time … of a town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of … would have a prohibited interest in a contract of his firm to sell products for use by the town highway department. …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1State Comptroller DiNapoli Releases School Audits
… to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help … district officials have not adopted realistic budgets or effectively managed fund balance and have allowed …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School District Audits
… websites although it is prohibited by district policy. In addition, district officials did not provide Information … than 1 percent of the next year’s appropriations. Based on the district’s outstanding tax certiorari liability of … because the district generated operating surpluses in three of those years. After adding back the appropriated …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsPre-Audit - State Insurance Fund
… 2021-2022: Pre-Audit - State Insurance Fund – Vetoed on December 29, 2021 - Veto Memo 89 – …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund-1Service Retirement Benefit – En-Con Police Officers Plan
… 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having … your benefit will equal 1/50th (2 percent) of your FAS for each year of En-Con police service. For each year of … your FAS, up to a maximum of 15 years for Tier 1 members and seven years for Tier 2, 3, 5 and 6 members. Your total …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefitEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… the date the application is received. Remember, it is up to you to file a retirement application when you become …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filing