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Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted … supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide agricultural or horticultural …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Town of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over information … January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Copiague Fire District – Procurement (2020M-114)
… providers and ensured that no conflict of interest existed in the procurement process. Key Findings District officials … and maintain adequate supporting documentation. Disclose, in writing, any interest in contracts. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… to fund her personal shopping,” said DiNapoli. “I thank U.S. Attorney for the Northern District of New York Antoinette … continued partnership in rooting out public corruption.” Press Release from the U.S. Attorney's Office Northern District of …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialBradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… organization that provides fire protection and emergency rescue services to residents in the Town of Bradford in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… The Hawthorne Cedar Knolls Union Free School District is located in Westchester County. The District, which serves … with the Jewish Board of Family and Children Services, is governed by an appointed seven-member Board of Education. … the District has an agreement with each bank and all three banks offer various security controls such as callback …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overGenesee Community Charter School – Revenue Billing and Collection (2013M-61)
… 15, 2013. Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is … a Board of Trustees which comprises 17 voting members. The School Leader is the chief executive officer and oversees all the school operations including the financial operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, officials: Did not establish written Medicaid … and retained for all such encounters. Except as specified in Appendix A, officials agreed with our recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81State Agencies Bulletin No. 2128
… to the $300 maximum monthly amount currently allowed for commuter highway vehicle transportation and transit passes. … Beginning in the June 2023 benefit month, the NYS-Ride commuter benefit will include qualified parking expenses. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingTown of Oxford – Procurement (2024M-88)
… did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had alternative procurement procedures in place. Specifically, competition was not sought for: 52 … the Town obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly … IT equipment. Maintain complete, accurate and up-to-date IT inventory records. Perform periodic physical …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentBorder City Hose Company – Financial Oversight (2025M-39)
… financial management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39New York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… "Tonight our nation mourns the passing of U.S. Supreme Court Justice Ruth Bader Ginsburg. "She was a … Tonight our nation mourns the passing of US Supreme Court Justice Ruth Bader Ginsburg …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgOpinion 92-41
… district "[t]here are no roads, per se", but there are a series of concrete "sidewalks". The "sidewalks" are used by … 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
… canceled or terminated, according to a report released today by New York State Comptroller Thomas P. DiNapoli. LIRR … late canceled or terminated according to a report released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortOpinion 88-34
… -- Towns (manner of adoption of regulations, orders and rules) -- Villages (manner of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, … LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as ordinances. Villages …
https://www.osc.ny.gov/legal-opinions/opinion-88-34DiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… bathrooms at the 172-unit Auburn Family Residence (Brooklyn) were supposed to finish in Dec. 2018, but that was … replacement project at the Park Slope Women’s Shelter (Brooklyn) was put on DHS’ capital plan in March 2015 but work … to the stairway, heating system, and roof at the Willow Ave. Men’s Shelter (Bronx) was added to the capital plan in …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixEnglish Language Learners Programs
… To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required. The audit covered the period … According to the U.S. Department of Education, there is a well-documented achievement gap between students …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… Many of Long Island’s 2.8 million residents enjoy a high quality of life, marked by low unemployment, low crime rates, strong public schools … Many of Long Islands 28 million residents enjoy a high quality of life marked by low unemployment low crime rates strong public schools and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesOpinion 91-11
… authority to bind a successor mayor, and the court, in essence, held that the local law, in the absence of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-11