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State Comptroller DiNapoli Releases Municipal Audits
… The budgets adopted by the board underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … did not include an action ordering the deposit of $6,867 with the treasurer during 2017. Town of West Seneca – Audit …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-11
… Law authorizes the governing body of any "political subdivision", and any "municipality" which is not a "political subdivision", to adopt a local law, ordinance, or resolution … council, board, commission, or bureau of a political subdivision . . ." (emphasis supplied). As used in section …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 99-16
… Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties (authority to indemnify … MUNICIPAL LAW, §10: A town may enter into a custodial agreement under which the custodial bank will be indemnified … of an indemnification provision in a proposed custodial agreement. You indicate that the town intends to enter into a …
https://www.osc.ny.gov/legal-opinions/opinion-99-16State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Village of Ocean Beach – Credit Card Usage (Suffolk County) The village board …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… to Oct. 31, 2019, state police processed 1,656 kits, but only 356 of them were completed within the time frames … in hard copy form at the time of the audit, of which only a small portion was entered into an electronic system …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsXII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… and Policies: The purpose of this section is to remind Business Units to verify vendor qualifications prior to … when the vendor is: required to be licensed, certified or registered to practice their profession or occupation within … Physicians, Certified Public Accountants, Architects, Registered Nurses and Dentists. The New York State Department …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsDiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… workforce development.” DiNapoli’s report also found: Only three of the state’s 10 regional labor markets (Long …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakState Comptroller DiNapoli Releases Municipal & School Audits
… policies were followed. Ten checks totaling $249,004, had only the treasurer’s signature. One check for $4,267 payable … unreasonable. In addition, the village fully implemented only one of the seven recommendations from OSC’s January 2025 …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 90-56
… LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, by resolution, may provide prospectively for full or partially paid leaves of absence to school district employees engaged in the performance of … Constitution against gifts and loans of public moneys, a school district may elect to provide its employees who are …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 95-26
… meeting room if the purpose of the meeting relates to the care and relief of indigent or disabled volunteer … for the retention of necessary records relating to the care and relief of indigent or disabled volunteer … space. If issues arise which directly relate to the care and relief of indigent or disabled firefighters and …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Opinion 92-13
… be expected to be found in the statute. Applying this test, the Court upheld an amendment to the New York City … of legislative seats. The Appellate Division applied as a test for determining whether the local law violated the … that the title to the local law is adequate to meet this test. Finally, we note that, if the town chooses to act by …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Environment, Energy and Agriculture – 2022 Financial Condition Report
… average value for farmland among Northeastern states— only Maine’s value was lower. According to the U.S. …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureComptroller DiNapoli Releases State Audits
… Practices (Follow-Up) (2013-F-24) In an initial audit report issued in February 2012, auditors found a culture at …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… Knolls Union Free School District – Internal Controls Over Wire Transfers (Westchester County) Auditors found a lack of segregation of duties in the wire transfer process. In addition, the district did not have comprehensive agreements with each bank that addressed electronic or wire transfers. These …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsOpinion 88-23
… would have a conflict of interest if the village does business with the corporation. You advise that the … time the officer or employee was elected or appointed, but does not except any renewals thereof. Another exception is … member was elected to office. Therefore, since your letter does not suggest any preexisting agreement, this exception …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Comptroller DiNapoli Releases Municipal Audits
… and the proper amounts were not deducted for health insurance premiums from any of the employees’ gross pay during the … that officials paid a professional service provider and an insurance broker a total of $90,912 without soliciting …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Four Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… description of the complaint set forth herein constitute only allegations, and every fact described should be treated … by Congress and provided here for informational purposes only, as any sentencing of the defendant would be determined …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 99-5
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Contracts (by school district … of the cooperative library system. The amount stated in the contract and approved as an appropriation for library … p 387, superseded to the extent inconsistent. This is in response to your inquiry concerning a proposed contract …
https://www.osc.ny.gov/legal-opinions/opinion-99-5State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Berkshire , Bethlehem Public Library , Town of Cherry … Town of Deerpark , Town of Deposit , East Aurora Volunteer Fire Department , Town of East Hampton , Town of Edinburg , … Town of Berkshire Bethlehem Public Library Town of Cherry …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 93-17
… the issuance of obligations. In this instance, the only exception to the referendum requirement that might be … to the mandatory referendum requirement is applicable only if the amounts needed to pre-pay the contributions are …
https://www.osc.ny.gov/legal-opinions/opinion-93-17