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Comptroller DiNapoli Releases Municipal Audits
… Also, the treasurer has not filed the annual foreign fire insurance report for 2012, as required, and does not maintain …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-60
… with an examination into the accounts and financial affairs of a city. Specifically, this Office has requested … Comptroller shall have power to examine into the financial affairs of municipal corporations, and compel the attendance … the accounts of municipal officials and the financial affairs of municipal corporations, it is our opinion that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 2000-15
… MUNICIPAL LAW §§209-i, 462: A volunteer firefighter from an out-of-state fire company may not volunteer to assist … Accordingly, we conclude that a volunteer firefighter from an out-of-state fire company may not volunteer to assist … Workers' Compensation Board (see VFBL §43; 1987 Opns St Comp No. 87-57, p 87). …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15XI.17 Protest Procedures – XI. Procurement and Contract Management
… New York Codes, Rules and Regulations , to be used when an interested party 1 asserts to OSC that the State … advise in their solicitation documents of the opportunity for an unsuccessful offerer to seek a debriefing 3 , notify … the interested party may file a protest with BOC at any time after the contract award and prior to the Comptroller’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli Examines Faltering LinkNYC Program
… tablets, free phone service, and charging stations to all New Yorkers, along with advertising and Public Service … Announcements. The agreement was for 3,153 kiosks in all five boroughs, installed at no cost to the city over … would provide free Wi-Fi and high-speed internet access to all New Yorkers by Oct. 31, 2017. As of July 2020, no centers …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programDiNapoli: MTA Financial Outlook in Precarious Balance
… the MTA needs to address before emergency federal funds dry up in 2025. After that, the MTA faces enormous … savings and revenue measures, it will begin using borrowed funds a year earlier, in 2024. DiNapoli has long cautioned … to cover operational costs runs the risk of reducing funds for the MTA’s badly-needed capital investments. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceDiNapoli Launches Audits on School Safety
… children safe in schools are being followed. We need to do everything we can to prevent senseless tragedies." "When … Vallone, chair of the Committee on Economic Development. "I applaud State Comptroller DiNapoli for launching these … prevention training. DiNapoli will also be auditing how several school districts across the state have …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… Court. Cizik is alleged to have stolen over $50,000 in pension benefits from the New York State and Local Employees … and Attorney General’s Joint Task force on Public Integrity. According to authorities, Cizik failed to notify … Clark of the Criminal Enforcement and Financial Crimes Bureau. The Deputy Bureau Chief of the Criminal Enforcement …
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
… to improve their chances of quickly recovering from an IT disruption. Assemble a Team – Assemble a team responsible for drafting an IT contingency plan for management’s review and approval. The … with appropriate technical knowledge of the organization’s IT systems and electronic data. It may be necessary to …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… from the COVID-19 pandemic downturn. As stated in the 2022 State of the State book, As of Fall 2021, New York’s job … in 2018 requires the Department to maintain and annually update an online database (Catalogue of Funding) of WFD … to serve to assist in reconstituting a functioning SWIB in line with WIOA requirements. As soon as is feasible, update …
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
… and whether HESC has only made payments on behalf of recipients who are in compliance with Program regulations. … Program provides a full tuition scholarship to State high school graduates who pursue a STEM degree and agree to work … State for five years after graduation. During the scope of our audit, recipients could attend any State University of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programCounty 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-110DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local … P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because of flawed budget … to each district the cost allocated to that district in the past year’s budget, the actual expenditures associated …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsState Comptroller DiNapoli Releases School Audits
… years auditors reviewed. Appropriating fund balance that is not needed circumvents the statutory limit. Auditors found …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… supervisor appointed the town clerk as bookkeeper which is an incompatibility of office and duties. As a result, …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Longwood Central School District – Overtime (Suffolk County) District officials did not appropriately approve and … Etten Central School District – Information Technology (Chemung County, Schuyler County, Tioga County and Tompkins … to officials. District officials agreed with the audit results. Three Village Central School District – Financial …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Potter – Town Clerk (Yates County) A former clerk did not … and accurate manner. Auditors identified a cash shortage of $23,838 during this former clerk’s tenure. The former … the former clerk was arrested in November of 2020 . The matter is still pending in court. South Butler Fire District …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2000-1
… the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-62
… area so as to minimize infiltration and preclude ponding ( id ). Effective December 31, 1988, the landfill closure … be expanded to include generally, among other things: a site investigation, consisting of hydrogeologic, explosive …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2004-4
… as its attorney, is not mixed with other revenues of the partnership, and if the board member, directly or indirectly, … is deemed to have an interest in any contract of a partnership of which the officer or employee is a member … if the consideration under the contract were paid into the partnership and if, under the terms of the partnership, the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4