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Opinion 98-10
… 82-136, p 170; 23 Opns St Comp, 1967, p 780). Moreover, an agreement for a town to repair and maintain village streets does not transform a village street into a town highway and, since there is no authority … agreed upon consideration for the town's services, the agreement may not authorize the levy of town taxes within the …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Homer Central School District - Criminal History Background Checks (2019M-76)
… the safety of their students by performing proper criminal history background checks. Key Finding Officials did not perform fingerprint-supported criminal history background checks on nine out of 157 employees … to ensure that they have gone through proper criminal history background checks. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76DiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… spent,” DiNapoli said. “This is a positive step for a company that has run into significant troubles with its … benefits of political donations outweigh the risks.” The company agreed to the Fund’s request to post semi-annual … can backfire and harm a company’s reputation, create litigation risks and impact shareholder value. During the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Controls Over the Empire State … the provider’s objectives as well as the housing-related support services to be provided. OMH’s Supportive Housing … face-to-face visits with residents, make quarterly in-home visits, develop an initial support plan within 30 days, …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followRiverhead Central School District – Financial Operations (2025M-64)
… report – pdf] Audit Objective Did the Riverhead Central School District (District) Board members (Board) receive … Did the Riverhead Central School District District Board members Board receive complete …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Monsey Fire District – Audit Follow-Up (2020M-62-F)
… Fire District – Board Oversight (2020M-62), released in July 2024. The audit determined that: The Board of Fire … Monsey Fire District Board Oversight 2020M62 released in July 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… 2024. The audit determined that: The Board of Fire Commissioners (Board) did not adequately monitor financial … of Montauk within the Town of East Hampton in Suffolk County. The elected five-member Board, including the Chairman of the Board and four Commissioners, governs the District and is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fState Comptroller DiNapoli Releases Municipal & School Audits
… had been running the financial operations of the village with no oversight. As a result of the Comptroller’s audit and … to identify all water outlets. Auditors also reviewed the test results for 40 of the 135 water outlets that exceeded … District officials did not properly report laboratory test results for testing conducted, including the results …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: MTA Financial Outlook Improved
… in 2016, the highest level since 1949. The Long Island Rail Road, Metro-North and the MTA’s bridges and tunnels are …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedResponsible Contractor Policy Annual Report for 2024
For 2024, there was a total of $342,734,464 in qualifying contracts, of which 100% were awarded to Responsible Contractors.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-contractor-policy-annual-report-2024.pdfResponsible Contractor Policy Annual Report for 2023
For 2023, there was a total of $426,052,056 in qualifying contracts, of which 100% were awarded to Responsible Contractors.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-contractor-policy-annual-report-2023.pdfResponsible Contractor Policy Annual Report for 2022
For 2022, there was a total of $195,817,395 in qualifying contracts, of which 100% were awarded to Responsible Contractors.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-contractor-policy-annual-report-2022.pdfCoeymans Hollow Fire Corporation – Board Oversight (2022M-84)
Determine whether Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-fire-corporation-2022-84.pdfResponsible Contractor Policy Annual Report for 2021
For 2021, there was a total of $122,267,321 in qualifying contracts, of which 100% were awarded to Responsible Contractors.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-contractor-policy-annual-report-2021.pdfFiscal Stress Monitoring System - School Districts in Stress Fiscal Years Ending 2021
This list (sorted in order of fiscal stress score) reflects a fiscal year end date of June 30, 2021.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-stressed.pdfSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/selkirk-fire-company-2-2021-122.pdfBrighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
Determine whether the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/brighton-fire-department-2020-132.pdfFiscal Stress Monitoring System - School Districts in Stress Fiscal Year Ending 2020 List
This list (sorted in order of fiscal stress score) reflects a fiscal year end date of June 30, 2020.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2020-schools-stressed.pdfDunkel Felony Complaint
Criminal complaint for the arrest of Department of Health (DOH) contractor George Dunkel for stealing more than $87,000.
https://www.osc.ny.gov/files/press/pdf/dunkel-felony-complaint.pdfNY-Sun Incentive Program (Follow-Up) (2018-F-7)
To determine the extent of implementation of the two recommendations in our initial audit report, NY-Sun Incentive Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f7.pdf