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DiNapoli Launches Audits on School Safety
… City Council Member Paul Vallone, chair of the Committee on Economic Development. "I applaud State Comptroller … plans. This must remain our top priority from here on out as we lead the charge for safety in our schools." The … with the SAVE Act and do not develop, establish, and update school safety plans, they could experience …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyOpinion 93-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Reimbursement for Expenses (travel expenses - spouse of school board member attending conference) GENERAL … a school district may authorize the incurrence and payment of the travel and lodging expenses of the spouse of a member …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… Cizik thought she could stay under the radar and game the state retirement system,” New York State Comptroller …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overBest Practices – Information Technology Contingency Planning
… immediate attention. For example, if the payroll process is identified as a critical function, the plan should include … the plan to all responsible parties and ensure that it is periodically tested and updated as needed. The plan should … and procedures to ensure that all critical information is routinely backed up so that it is available in the event …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services … serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, … To determine what workforce development programs and services …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesOversight of the STEM Incentive Program
… Purpose To determine if the Higher Education Services Corporation … and Mathematics (STEM) Incentive Program (Program) to ensure recipients are in compliance with the Program rules … regulations. The audit covered the period April 1, 2014 to July 23, 2018. Background HESC administers 27 State …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… of dollars in surplus funds that should have been refunded to local school districts, according to separate audits issued today by New York State Comptroller … DiNapoli said. “Moving forward, BOCES officials need to be more accurate and more transparent with their …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsCounty of Oneida – County Clerk (2025M-110)
… Did the Oneida County County Clerk Clerk properly collect and deposit funds …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110State Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Alfred – Incompatible Duties (Allegany County) The supervisor did not properly appoint, and the … funds. The board gave taxpayers the impression that real property taxes were levied to finance general town operations …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… were more than necessary. Auditors found the Board of Education did not adopt written policies to ensure that … payable process. The treasurer controlled most aspects of these transactions rather than the accounts payable department. Therefore, there was no segregation of duties. Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… in November of 2020 . The matter is still pending in court. South Butler Fire District – Board Oversight of Financial … of this audit. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsState 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-auditsOpinion 2000-1
… as moral obligation) LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- Appropriations and Expenditures (authority to pay police officers' legal fees) POLICE AND POLICE …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-62
… of surface or ground water quality standards, gas migration, odors, and vectors (6 NYCRR 360.8[a][21]). … 35.00; see also 1979 Opns St Comp, No. 79-42, p 7). As to whether landfill fees may be paid into a capital … 80-272, p 73; 1977 Opns St Comp No. 77-817, unreported, 7 Opns St Comp, 1951, p 6). Accordingly, in our opinion, a …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2004-4
… CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4II.3.A Planning – II. New York State Financial Accounting
… Typically, budget development begins at the program or sub-departmental level, with staff preparing individual … begins when the State Budget Director issues a policy memorandum – the “call letter” – to agency management. The call letter signals the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningMore About This Retirement Plan – Forest Rangers Plan
… covered by the Forest Rangers Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These … State of New York, administers this plan. Our main office is in Albany, New York. This publication provides a general … of membership benefits, rights and responsibilities, and is not a substitute for any New York State or federal law. …
https://www.osc.ny.gov/retirement/publications/1864/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefits are provided by Sections 370-a, 371-a and 375 of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main office is in …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… are provided by Article 11, Sections 375-f and 375-g of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main office is in …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planState Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… strike by the United Auto Workers will come to a close. My congratulations to the United Auto Workers and Ford, … the auto industry, and I wrote to the companies expressing my concerns over the economic and market impacts of the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strike