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Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… Beekman and Union Vale and portions of the Towns of Hyde Park, Wappinger and Pawling, Dutchess County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryValley Central School District – Financial Condition (2014M-58)
Valley Central School District Financial Condition 2014M58
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through June 2, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mCheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
CheektowagaMaryvale Union Free School District Financial Condition 2015M25
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mAvoca Central School District – Separation Payments (2015M-273)
… examine the District’s calculation of separation payments for the period July 1, 2013 through September 30, 2015. … of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The District, which operates one … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $12.2 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Town of Italy – Multiyear Planning (2017M-53)
… of our audit was to evaluate the Town’s multiyear planning for the period January 1, 2015 through January 12, 2017. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Brewster Central School District – Financial Condition (2014M-224)
… Background The Brewster Central School District is located in the Town of Southeast in Putnam County. The District is governed by the Board of … balance. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Shelby’s (Town’s) … The purpose of our review was to assess the Town of Shelbys …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121DiNapoli: Numbers of Homeless Population Doubled in New York
… Homelessness in New York state has grown sharply, more than doubling … The number of homeless children increased from 20,299 in 2022 to 50,773 in 2024. Almost one in three of New York’s homeless are … Homelessness in New York state has grown sharply more than doubling …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… stairway treads; exposed, sharp metal objects; station platform cracks; and an oil leak on the station platform. Several of the defects involved water conditions (water leaks and water on stairs or platform areas) which Transit defines as an "A" …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsOpinion 88-45
… statute. You state that a bank has offered to lend the county money pursuant to the following terms and conditions. … plan, the bank would agree to make funds available to the county up to a predetermined amount. The county would be … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 97-1
… the operation of the plan on an experience rating basis, charging participants, partially or totally, on the basis of …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when … Whether in the proposed formation of a joint fire district containing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 93-30
… SHERIFF -- Powers and Duties (transportation of individual after arraignment) VILLAGES -- Powers and Duties (liability … jail) CORRECTION LAW, §500-c; COUNTY LAW, §657-a: If, after an individual is arraigned by the village justice court … individual from a village justice court to a county jail, after the individual has been arraigned in village justice …
https://www.osc.ny.gov/legal-opinions/opinion-93-30DiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… job losses during the COVID-19 pandemic took a toll on the city’s economy, but resilient New Yorkers fueled small … in the city, as they accounted for more than 71% of all businesses citywide. During the second half of the … 2021 to the first quarter of 2023. These firms grew in the construction, information, and professional and business …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityArea #2 – IT Security Training and Awareness – Information Technology Governance
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessIX.7.E Disaster Assistance – IX. Federal Grants
… process will be used each time there is a disaster event. This process requires the participation of staff in … allow New York State agencies to respond to a disaster event and receive budget relief by transferring the costs to … spending and costs by disaster and agency. Disaster Event Life Cycle/Process Prior to a pending disaster event, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Superstorm Sandy, weather predicting models have indicated that, with rising sea levels, the range and depth of storm surge will increase across New York City. With the sea … were often incomplete in scope of work, not finished on time or within budget, or insufficiently documented. Just two …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… and New York’s share of enrollment has decreased. In Fall 1970, New York’s higher education institutions enrolled about 1 in 11 students nationally; in Fall 2010, when enrollment peaked nationwide, it was 1 in 16. … awarded in academic year (AY) 2020-21 than in AY 2009-10. Research has consistently demonstrated that individuals …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… that three major U.S. energy companies have agreed to detail how they will be impacted by the global effort to achieve the Paris Agreement's goals and how they can adapt … announced that three major US energy companies have agreed to detail how they will be impacted by the global effort to …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goals