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Opinion 2002-15
… December 10, 2002 Merrilyn Pulver, Supervisor Town of Fort Edward 1 Although apparently not at issue here, articles 12 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… Similarly, as a rule, the cost of maintaining a town hall building used for the offices of town officials is raised on … for street lighting in a town and for maintaining a building used as the town hall are raised by taxes levied on … or town outside village, basis. We are informed that the building used as the town hall is owned by the town, used for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15State Comptroller DiNapoli Releases Municipal & School Audits
… or consider other legally permissible investment options. In addition, officials did not create a comprehensive … funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking … between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1New York’s Economy and Finances in the COVID-19 Era
… number of job gains since April and a lower number of net jobs lost since February 2020 than New York City. Excluding … City, New York State has regained more than half of the jobs lost in February and March. New York City has regained just more than a third of its jobs lost since February 2020. Source: NYS Department of …
https://www.osc.ny.gov/reports/covid-19-february-3-2021State Comptroller DiNapoli Releases Audits
… – Oversight of Construction Management Contracts (Follow-Up) (2022-F-16) The initial audit found that Parks paid over … implementing both of its recommendations. Department of Health (Medicaid Program) – Cost Saving Opportunities on … recommendation was not implemented because Department of Health officials declined to take actions to address the …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… has not been billed or collected from commercial casinos for oversight costs. The commission also did not have … of 14, liquidation of nine, square footage reduction for three, and no changes in the remaining three. The … the initiative’s overall success, as an inventory of all state warehouses – leased and state owned – did not …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… district’s financial management procedures and issued a report in February 2017 that identified certain conditions … audit. Bayport-Blue Point Central School District – Lead Testing and Reporting (Suffolk County) District officials did … on the lead levels of the 39 water outlets not sampled for testing, auditors were unable to determine whether officials …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 91-64
… PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus transportation contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts) EDUCATION LAW, §305(14); … the aggregate exceed the threshold provided each was drawn up in an agreement on a separate date. Apparently, this …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Unified Court System Bulletin No. UCS-307
… Differential Payment (SLED). Affected Employees: Employees in the following bargaining units who meet the eligibility … 86 Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 New York … (UCS) and the affected bargaining units (Bargaining Units DR, F8, SR, and SY), provides for an annual Security and Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawPayroll Improvement Project Bulletin No. PIP-014
… bulletin is to notify agencies of the new arrears process for employees enrolled in the Optional Retirement Plan (ORP) … Plan (VDC). Affected Employees Employees who owe arrears for their ORP/VDC plan are affected. Background The Office of … of the upgrade. There will be new arrears deduction codes for employee and employer arrears in PayServ version 9.2. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsState Comptroller DiNapoli Releases School Audits
… Free School District , McGraw Central School District , Middletown Enlarged City School District and Mount Vernon … could be overfunded by $1.8 million as of June 30, 2017. Middletown Enlarged City School District – Financial …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. Town of Farmersville – Justice Court Operations (Cattaraugus County) Auditors found that … that the board reviewed her work. Rockland County – Court and Trust (2019M-45) Auditors reviewed the county … government money is spent at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… County) Auditors found that district officials did not provide cybersecurity awareness training to employees, … accounts on the network and they failed to properly manage personal, private and sensitive information (PPSI). Hamburg … regarding the continuing education cash receipts process. The district did not have adequate internal controls …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… certain grades on state exams but the cards were given to 19 teachers and support staff based on student grades. In … were not adequately segregated, and she was able to make purchases, prepare checks, sign checks with a board … $1,100 in gift cards. On July 2, 2025, she pleaded guilty to disorderly conduct and repaid the school. Greenburgh …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… 311 to report lack of heat and hot water, excessive street noise and illegally parked cars,” DiNapoli said. “Our … a 155% increase since 2019. Neighborhoods like Downtown Brooklyn and Long Island City are seeing triple-digit …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaintsState Comptroller DiNapoli Releases Municipal & School Audits
… In addition, 10 IT assets, including nine laptops and one printer, were not properly recorded in the district’s …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… (Allegany County) The supervisor did not properly appoint, and the board and supervisor did not properly monitor, the bookkeeper. The … clerk as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsNYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… regarding the proposed settlement of their derivative lawsuit against the directors of The Boeing Company. State … and the FPPA were appointed co-lead plaintiffs in the lawsuit. In a derivative lawsuit, shareholders sue a company’s board of directors on … regarding the proposed settlement of their derivative lawsuit against the directors of The Boeing Company …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedState Comptroller DiNapoli Releases Municipal Audits
… not comply with city requirements. City of Lackawanna – Network Management and Internal Controls (Erie County) City … not disabled. City officials have not developed written IT policies and did not provide users with IT security … As a result, the company was unable to confirm all money was recorded and deposited intact. Collections totaling …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… in Albany County Court, and entered a plea of not guilty. Bail was set at $50,000, and he was remanded in lieu of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200k