Search
Oversight of Persons Convicted of Driving While Intoxicated
… to, license suspension or revocation, significant fines, and possible jail time. The Child Passenger Protection Act … sentenced for DWI on or after August 15, 2010 to install and maintain an ignition interlock device (IID) in any … operate. An IID connects to the vehicle’s ignition system and measures a driver’s Blood Alcohol Concentration (BAC). If …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Comptroller DiNapoli Releases School Audits
… School District , West Genesee Central School District and the Whitney Point Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… number, serial number Acquisition date Date last inspected Name and address of vendor Condition Short description of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsTown of Preble – Non-Payroll Disbursements (2023M-17)
… Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of … increased risk that errors or irregularities could occur and remain undetected and uncorrected. Specifically: Town …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Germantown Central School District – Payroll (2023M-3)
… District (District) officials accurately paid employees and the compensation was supported and authorized by the Board of Education (Board). Key … paid to employees was accurate, adequately supported and authorized by the Board. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Lake Placid Central School District – Investment Program (2023M-94)
… Lake Placid School District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant Superintendent) and District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … overestimated expenditures by more than $7.5 million and underestimated revenues by $1.7 million from 2014-15 … which resulted in appropriated fund balance not being used and total fund balance increasing from $12.4 million to $16.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementOpinion 88-29
… in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (mayor's purchase of real property from village … be given to whether the relationship between the village and the agency creates an identity or overlap of interest … relative to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), an …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 90-56
… MILITARY LAW, §242(5); GENERAL MUNICIPAL LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, … Hoyt v Broome County , 285 NY 402; Teachers Association, Central High School District No. 3 v Board of Education, etc. … be treated alike (see, e.g. Werner v Middle Country Central School District , 89 AD2d 967, 454 NYS2d 116, app …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 2009-1
… OF INTEREST -- Codes of Ethics (requiring disclosure and recusal by fire district commissioner whose spouse is to … himself or herself from discussions on the appointment and on other resolutions relating specifically to the treasurer, and abstain from voting on such matters. Even if the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 96-2
… last approved by the voters (compare, Greater Poughkeepsie Library District v Town of Poughkeepsie , 81 NY2d 574, 601 NYS2d 94). The library … " special library districts " (emphasis supplied; Greater Poughkeepsie Library District v Town of Poughkeepsie , supra …
https://www.osc.ny.gov/legal-opinions/opinion-96-2SUNY Bulletin No. SU-383
… are affected. Background: Chapter 189 of the Laws of 2023, which implemented the 2022-2026 Agreement between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-383-2025-discretionary-increases-professional-servicesArlington Fire District - Purchasing (2018M-43)
… Objective Determine whether the Board ensured that goods and services were procured in accordance with the District’s … established adequate procedures to ensure that goods and services were procured in accordance with the District’s … purchases totaling $334,676 made during our audit period and found that they were properly procured. We commend …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43DiNapoli: Health Care Jobs Grow Across New York
… (25.1 percent), the Finger Lakes (18.9 percent), the Hudson Valley (17.8 percent), and Western New York (16.7 percent). … employment, more than residential care facilities or hospitals. New Yorkers spent nearly $158 billion on health …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-health-care-jobs-grow-across-new-yorkOpinion 89-17
… fund to pay tax certiorari claims) REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority for … EDUCATION LAW, §3651: A school district may establish and expend moneys from a reserve fund for the payment of judgments and claims in tax certiorari proceedings without voter …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 98-11
… payment, upon delivery, is deemed to have been made on the date of the United States postmark on the wrapper. Thus, a … provides that, notwithstanding any other law, if the final date for collection of taxes without penalty, or for the … penalty falls on a Saturday, Sunday or public holiday, an extension for the collection of taxes is automatically in …
https://www.osc.ny.gov/legal-opinions/opinion-98-11DiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… conducted by DiNapoli's office of 161 local government and seven public authority water systems from January 2012 through May 2017. "Water leaks, broken pipes and aging infrastructure are costing local governments … report, visit: http://www.osc.state.ny.us/localgov/pubs/research/municipal-water-systems.pdf For access to state and …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… than 150,000 eligible AAR customers who are unable to use public bus or subway service because of a disability – was … black car service, livery, or voucher authorization to transport customers who did not receive service due to the … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableDiNapoli: 59 School Districts in Fiscal Stress
… fiscal stress” and the remaining 48 as “susceptible to fiscal stress.” The scores are based on the evaluation of … “School officials should be commended for working to keep their districts out of financial harm, but should be careful not to amass excessive levels of fund balance in order to do so.” …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stress