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Opinion 91-12
… the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire company. You … General Municipal Law, §204-a authorizes "fire companies" to engage in certain "fund raising activities" (see also, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12DiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… Management 2015 Dean Foods Delta Airlines Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingSUNY Bulletin No. SU-382
… Purpose: The purpose of this bulletin is to notify agencies of a program that will automatically … Employee Tax Data page when the Form is no longer valid, to ensure employees with expired forms no longer receive the … withholding agent of their foreign status and intention to claim a tax treaty withholding exemption. To notify the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxTown of Lee – Financial Management (2025M-63)
… as well as written multiyear financial and capital plans. By developing these policies and plans, the Board would …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Oversight of Selected Aspects of Traffic Controls (Follow-Up)
… Program The New York City Department of Transportation (DOT) is responsible for the operation and condition of … timing, and maintenance of traffic control devices. DOT is responsible for conducting traffic control studies at intersections with and without traffic signals. DOT receives intersection study requests from various …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followArea #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate the legitimate user or create another user account with access to the victim’s online bank accounts. … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Guilford – Budgeting … realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the town’s fund balance …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2169
… Purpose: The purpose of this bulletin is to notify agencies of a new program that will automatically … Employee Tax Data page when the form is no longer valid, to ensure employees with expired forms no longer receive the … withholding agent of their foreign status and intention to claim a tax treaty withholding exemption. To notify the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyFinancial Condition and Outlook
… located in Cobble Hill, Brooklyn; and SUNY Downstate at Bay Ridge (Bay Ridge), formerly known as Victory Memorial Hospital, located in Bay Ridge, Brooklyn. Key Findings The Hospital is facing …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… audit report, Oversight of Career and Technical Education Programs in New York State Schools (Report 2019-S-29 ). About the Program Career and technical education (CTE) programs (referred to in the past as vocational, … responsible for overseeing the delivery of CTE education programs in the State’s secondary school systems. The …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… New York students with disabilities lost partial or full special education services because of school shutdowns … to 24% in January 2021. An additional 28% did not receive full or partial related services, such as speech or … New York students with disabilities lost partial or full special education services because of school shutdowns …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… from those sources. Total DEC spending rose by more than 21 percent over the decade due to the increase in capital …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsHeat and Hot Water Complaints (Follow-Up)
… eight recommendations in our initial audit report, Heat and Hot Water Complaints (Report 2019-N-3 ). About the … The New York City Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation and development agency. As a part of its mission to promote …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followState Comptroller DiNapoli Releases Municipal Audits
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The … in January 2020 identifying areas of improvement related to disbursements, including payroll. In a follow-up review, … were not implemented, and one recommendation is no longer applicable. City of Yonkers – Budget Review …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsNew York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… positive balances of payments were in the southern or southwestern parts of the country. New Mexico had the top … – Federal Fiscal Year 2018 or go to: https://osc.state.ny.us/reports/budget/2020/federal-budget-fiscal-year-2018.pdf … View Interactive state-by-state comparison : or go to: …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnDiNapoli: Local Government Debt Levels Off
… make it difficult for a community to adjust if a recession hits or can limit its ability to take on critical …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offCity of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca … for City officials tasked with overseeing the use of public funds. This critical function can help maintain … Did City of Ithaca City officials maintain complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Comptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… New York State Comptroller Thomas P. DiNapoli, Attorney General … Crotona Day Care Center Program Director Anna Mendez on one count of grand larceny in the second degree, a class C … and families and used it for her own personal use," said State Comptroller DiNapoli. "Now, thanks to my partnership …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitComptroller DiNapoli Releases Municipal Audits
… of the Town of Croghan , Town of Dickinson , Johnstown Public Library , Town of Kiantone , Town of Lewisboro , Village of Mill Neck , Saratoga Springs Public Library , Town of Sweden , Town of Tyrone and the Town … claims were not in compliance with town law. Johnstown Public Library – Cash Receipts (Fulton County) Auditors were …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1