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Opinion 88-29
… in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (mayor's purchase of real property from village … be given to whether the relationship between the village and the agency creates an identity or overlap of interest … relative to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), an …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Comptroller DiNapoli Releases Municipal Audits
… and fees were generally recorded accurately and deposited in a timely manner. The justices submitted monthly reports … but were not always remitted to the appropriate parties in a timely manner. Clerk fees were recorded accurately, … collections totaling more than $5,900 were not deposited in a timely manner as required. Town of Hunter – Information …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… manage personal, private and sensitive information (PPSI). Hamburg Central School District – Continuing Education (Erie … properly accounted for due to internal control weaknesses. Hamburg Central School District – Information Technology …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 140,000 … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … York or Atlanta, Georgia, where Mr. Cook lives. I thank Attorney General Schneiderman for his hard work and … and robs retirees who rely on their hard-earned pensions,” Attorney General Schneiderman said. “Through our Operation …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kState Comptroller DiNapoli Releases Municipal Audits
… Grand Larceny in the Fourth Degree and was ordered to pay $1,711 in restitution. City of Lackawanna – Garbage Collection … a result, 14 unnecessary generic network user accounts and 26 usernames associated with inactive or former employee …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal 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/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. East Aurora Union Free School District – Procurement (Erie County) The board and … audited) totaling $443,734. Holland Patent Central School District – Fuel Inventory (Oneida County) District …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… are increasingly contacting 311 to report lack of heat and hot water, excessive street noise and illegally parked cars,” … the Wakefield and Fordham sections most impacted. Heat and hot water complaints rose over 246,700 in 2024, up more than …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaintsPayroll Improvement Project Bulletin No. PIP-012
… work schedule. This adjustment must be calculated with the automatic proration factored in. Therefore, it is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payVI.I Overview – VI. Budgets
… The Budget Control chapter provides an overview of Commitment Control (or KK) at the Statewide Appropriation, … do not exceed the available Federal funds. The Project Parent is equivalent to the billing amount for the Federal … Journal to create the Project Child Budget. The “generate parent” functionality will create the Project Parent Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… New York state’s construction employment remains 4% (16,300 jobs) below its pre-pandemic level, the second lowest … in 2019. The city’s 143,100 construction sector jobs last year accounted for 36.7% of the state’s total construction … NYBC, however, estimated residential spending dropped by 16% in 2024, partly due to the expiration of the 421-a tax …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant Central School District and the Onteora Central School District . “In … his office completed audits of the Amani Public Charter School Holland Central School District Mount Pleasant Central …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… since 2009. The Treasurer also did not receive or review cancelled checks (or check images) and did not prepare … request that the District’s financial institution provide cancelled checks or check images. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Kendall Central School District – Capital Project (2017M-194)
… District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Williamsville Central School District – Financial Management (2016M-274)
… The Williamsville Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The District, which operates 13 schools with … at a level greater than needed and ensure that estimates in the annual budget for the planned use of fund balance are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOrdinary Death Benefit – State Police Plan
… $50,000 of this benefit is paid in the form of group-term life insurance, which is currently exempt from federal income tax. Your beneficiaries will also receive any …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitSag Harbor Union Free School District – Child Care Program (2016M-211)
… have not established procedures specifying an official fee schedule, who is eligible for financial assistance, how past … or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations … detailed records for each family, including a completed registration form for each child, any applications for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211