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Florida Union Free School District – Information Technology (2017M-146)
… Center (MHRIC) for IT services. Key Findings Employees do not comply with the District’s acceptable use policy. … Controls over the collection, processing, transmission and storage of personal, private and sensitive information (PPSI) … party. Key Recommendations Review and monitor employees’ computer use to ensure compliance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… July 1, 2013 through November 30, 2016. Background The Massapequa Union Free School District is located in the Town … Massapequa Union Free School District Budget Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsBorder City Hose Company – Financial Oversight (2025M-39)
… grand larceny for allegedly stealing from the Company. In July 2024, the former Director/Chief pleaded guilty to … of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53. The Company reorganized as a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… (attendant) did not remit Department cash collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County … in October 2018 and was sentenced in March 2019. As part of her sentence, she repaid the Village $156,374. The Board …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Comptroller DiNapoli Releases Municipal Audits
… Onondaga County Resource Recovery Agency – Transfer Station and Compost Facility Cash Receipts (Onondaga County) …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Greenville Fire District #1 – Board Oversight (2014M-376)
… January 1, 2013 through July 10, 2014. Background The Greenville Fire District #1 is a district corporation of the State, distinct and separate from the Town of Greenville, located in Greene County. The District is … Greenville Fire District 1 Board Oversight 2014M376 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel … process for the period January 1, 2013 through June 30, 2014. Background The North Patchogue Fire District is … economical manner. The District did not ensure compliance with its vehicle use policy. The Board has not established a …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mTown of Seneca Falls - Town Hall Capital Project (2018M-220)
… adequate oversight and management of the Town hall capital project. Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 million. … Approve an initial project cost and itemized capital project budget including all anticipated costs and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… district expenditures will exceed the amounts budgeted by 41 percent and the fund will end 2018 with a budgetary deficiency of $40,000. As a result, the sewer district will require advances from the …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to the Town … audit of the Department’s records by an independent public accountant, as required by law. Key Recommendations Ensure … all bills prior to payment. Engage an independent public accountant to conduct an audit of the Department’s finances. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… She was a trailblazer for women and shattered many glass ceilings on her way to our country's top court. Her …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgOpinion 92-41
… therefrom (Town Law, §176[21]; 1992 Opns St Comp No. 92-4, p 9; see also 1982 Opns St Comp No. 82-242, p 302; 1981 … concluding that a fire district may construct an access road to a source of water supply for the exclusive use of its … the "sidewalks" with the district. December 30, 1992 J. Stewart McLaughlin, Esq., Attorney Kismet Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: LIRR On-Time Performance Falls Short
… In 2016, the Long Island Rail Road (LIRR), the largest commuter railroad in the nation, did … productivity. "Commuters count on the Long Island Rail Road to get them to their jobs on time and back home again," … n 2016 the Long Island Rail Road LIRR the largest commuter railroad in the nation did not …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortOpinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34DiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… Regent Family Residence (Manhattan) a plan to reroute 13 heating pipes -- needed to repair ceiling and flood damage from burst pipes that had … from the new shower fixtures. Upgrades to the stairway, heating system, and roof at the Willow Ave. Men’s Shelter …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixEnglish Language Learners Programs
… (SED) data shows that ELL enrollments are on the rise in New York, with the number of ELL students outside of New York … of the same grade and home language districtwide. Use the maps link above to explore interactive maps and information … one and five ELLs enrolled during the 2021-22 school year, of the 76 that responded that they currently have an …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 91-11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … officers subject to mandatory referendum) MUNICIPAL HOME RULE LAW, §23(2)(f): A local law which authorizes a city … (NY Const, art IX, §2; Municipal Home Rule Law, §10[1][ii][a][1]). Section 23 of the Municipal Home Rule Law …
https://www.osc.ny.gov/legal-opinions/opinion-91-11DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… reserves and begin taking steps to narrow the budget gaps in the coming years.” The city's financial plan forecasts a … FY 2017, largely because real estate values and sales activity are increasing faster than had been expected and … unions. However, the union representing the city’s police officers is seeking larger wage increases than those …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsDiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 complaints filed statewide in 2020, … times the annual total from a decade earlier, according to a report released today by New York State Comptroller … caused by the pandemic, many New Yorkers also dealt with identity theft last year,” said DiNapoli. “Even when …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020State Police Bulletin No. SP-219
… Purpose The purpose of this bulletin is to provide the Division of State Police instructions for … Deptid 01060 Deptid 01069 Earnings code: EPA EPA Effective Date: 05/13/2021 05/27/2021 OT Eff Date: 05/13/2021 … End Date Earnings Code Goal Amount NY Annual Earnings Retirement and Deduction Information The 2021 Education …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-payment