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Mount Pleasant Central School District – Financial Condition (2015M-82)
… July 1, 2013 through January 6, 2015. Background The Mount Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… purchasing and asset disposal activity for the period July 1, 2014 through December 31, 2015. Background The Eastern …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Fire Island Union Free School District – Leave Accruals (2015M-289)
… if leave accrual records were accurately recorded for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Hicksville Union Free School District – Purchasing (2016M-34)
… Free School District is located in the Town of Oyster Bay, Nassau County. The District, which operates nine schools with approximately 5,250 students, is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Half Hollow Hills Central School District – Procurement (2016M-239)
… 1, 2014 through March 31, 2016. Background The Half Hollow Hills Central School District is located in the Towns of … recommendations as a result of this audit. … Half Hollow Hills Central School District Procurement 2016M239 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Accounts Payable Advisory No. 35
… (SFS) Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F.4 - Selecting the Appropriate … … Selecting the Appropriate Payment Term and Scheduled Due Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsCUNY Bulletin No. CU-838
… with health insurance coverage through the City of New York Employee Benefits Program are affected. Effective Dates: Effective in paychecks dated July 24, 2025, for Institution Current and August 7, 2025, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-838-city-new-york-health-benefit-rate-changesOpinion 98-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads … may be assigned to a fire police squad immediately upon becoming a member of a fire company of a fire district fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 2002-14
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … and Settlement (incurrence of reasonable expenses to evaluate appropriateness of settlement) CONSTITUTIONAL LAW … the municipality receives fair and adequate consideration (see, e.g., Schulz v Warren County , 179 AD2d 118, 581 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14State Comptroller DiNapoli Releases Municipal & School Audits
… did not properly audit and approve all claims prior to payment. Auditors reviewed 100 claims totaling approximately …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… systems in New York state were not reporting overflow events or registered with the electronic notification system (NY-Alert) that tracks those events, potentially putting the public at risk, according to … are complying with state law on reporting when overflow events occur and to make sure problems are addressed.” Two …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsOpinion 91-56
… This opinion represents the views of the Office of the State Comptroller at the time it was … of a public authority) PUBLIC AUTHORITIES LAW, §2828: The term "liabilities", as used in Public Authorities Law, §2828, … must be read so that each word or phrase will have a meaning and serve a purpose (see McKinney's Statutes , …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 90-34
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and … An emergency rescue and first aid squad within a village fire department is not entitled to receive foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-90-34DiNapoli: NYC Immigrant Workforce Below 2015 Peak
… businesses and lead to less entrepreneurship and fewer jobs. DiNapoli’s report notes federal immigration policies … unemployment rates since the pandemic and have found work at a greater rate than older native-born New Yorkers. More … including immigrants, by advertising and uplifting the Summer Youth Employment Program, which is open to residents …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… profitability.” Two major energy providers, Allete and NorthWestern, agreed to DiNapoli’s request to examine ways to …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… led by Asian, Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With a … and languages is needed.” In 2023, New York City was home to 1.43 million people 65 and older, up 53% since 2000, … centers, naturally occurring retirement communities and home-delivered meals. From CFY 2020 to CFY 2024, federal …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsParking Structures (2017-MS-3)
… entities: Albany Parking Authority [pdf] and the Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse … The lack of periodic inspections has resulted in three Buffalo, two White Plains and possibly two Ithaca parking … by structural engineers within the last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3DiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… by State Comptroller Thomas P. DiNapoli and Ontario County Sheriff Philip C. Povero. Former Company and Auxiliary …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftUnderstanding the Audit Process
… The State Comptroller evaluates the operations of New York State and New York City agencies and of public … bodies. The Audit Process at a Glance Opening Conference: Audit team and auditee officials discuss the …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processDiNapoli Announces Results of General Obligation Bond Sale
… Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools (2014) … Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-sale