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New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… District expenditures for the 2012-13 fiscal year totaled $33 million. Key Findings The District overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… adopt more reasonable budgets to avoid raising more real property taxes than necessary. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryEldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has … savings measures and revenue enhancements for the school food service fund. Segregate duties of the staff involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaVillage of Clinton – Financial Management (2014M-316)
… Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Campbell-Savona Central School District – Budget Review (B2-13-12)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Campbell-Savona Central School District, located in Steuben County, issued debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
Town of Humphrey Financial Management 2013M116
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Opinion 89-54
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for … §6-c authorizes a town board to establish capital reserve funds for the purpose of financing all or part of the cost of … p 7). The town's authority to establish capital reserve funds is subject to certain limitations. General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-54DiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… billion surplus for city fiscal year (FY) 2021 because of better-than-projected revenues from income and corporate … service savings from lower interest rates and a deferral of labor costs to FY 2022, but the city will have to overcome … FY 2021 was enabled by one-shot actions, such as the use of retiree health reserves, and spending cuts. The city also …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in repairs and … by State Comptroller Thomas P. DiNapoli. "Many drinking water systems in New York are over 100 years old and … life," DiNapoli said. "Too many places are dealing with water main breaks, leaks, contaminated drinking water and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… federal court before U.S. Magistrate Judge Lisa Margaret Smith. "Mr. Parisi tried to steal millions from the estate he …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtArchived: Legislative Session 2021–2022
… employees hired after January 1, 2023. Pre-Audit - State Insurance Fund – Vetoed on December 29, 2021 - Veto Memo … – Relates to the pre-audit of expenditures from the state insurance fund by the state comptroller. Natural Gas Damage … competitive negotiation concluding with a best and final offer; clarifying the use of best and final offers for …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022DiNapoli Identifies Problems With Low-Cost Power Program
… (NYPA) made errors and overrode applicant scores when it distributed low-cost power to companies, according to an … efforts to monitor whether customers met job targets. It allowed 12 customers, who refused to provide payroll … expansion. Overall, NYPA has 910 megawatts (MW) of power it can allocate statewide for economic development. Fifty …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programDiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… in the third degree last year. “Preying on a vulnerable senior citizen to steal his hard-earned pension and social security … trust and greed. The defendants scammed and stole from a senior citizen who entrusted them to take care of him," …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerOpinion 90-12
… of law to the contrary notwithstanding", the obvious meaning of the statute is that only a certification by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 93-20
… by a designated town officer on checks transferring moneys from the receiver of taxes' account to another account. Pursuant to Town Law, §37(1), a town receiver of … by a designated town officer on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 91-42
… to transfer department funds to village treasurer); (cooperative investment of department funds and village … of fire department funds) VILLAGES -- Powers and Duties (cooperative investment of fire department funds and village … While municipal corporations are authorized to enter into cooperative investment agreements (see 1988 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 95-16
… date of the apportionment (see Doyle v Town of Diana, 203 App Div 239, 196 NYS 864; cf. Hurley v Cheshire, 234 App Div 464, 255 NYS 486, affd 259 NY 582, "last preceding" …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 2001-3
… funds for general village purposes. 1 February 22, 2001 Donald H. Myers, Mayor Village of Moravia 1 For informational …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Controls Over Revocable Consents
… whether the New York City Department of Transportation (DOT) has billed and collected the correct fees for revocable consents; whether DOT is ensuring that all structures meet the standards … required by the Rules of the City of New York; and whether DOT is monitoring to ensure all structures requiring a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately … are safely maintained, and have valid operating permits. The audit covered the period from January 1, 2017 through … To determine if the New York City Department of Buildings adequately monitors …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-sheds