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State Comptroller DiNapoli Releases Municipal & School Audits
… appropriate district purposes, charges were not properly approved or adequately supported. All 230 charges had one or … approximately $38,000 in charges were not properly approved prior to the card being used; and approximately … invoices. Town of Berkshire – Procurement and Conflict of Interest (Tioga County) The board did not consistently seek …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… exceeding the statutory limit on surplus fund balance by $4.5 million, and missing opportunities to lower real … The treasurer stated that she did not turn over the money because the action was still pending in court. However, the money had been in the treasurer’s custody for over three …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Monitoring of Construction Management (Follow-Up)
… Monitoring of Construction Management (Report 2020-S-42 ). About the Program Established in 1960, the Office of General … are requested, but not required, to provide information about any actions planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followState Comptroller DiNapoli Releases Audits
… Program (NYSHIP) is administered by the Department of Civil Service (Civil Service). The Empire Plan is the … Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of services including physician-administered drugs, which are …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsOpinion 90-58
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … policy by a village trustee to a village employee in the employee's private capacity is not a "contract" with … §800(3), a municipal officer or employee has an "interest" in any contract with his or her municipality if he or she …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … School District – Online Banking (Rensselaer County) The board did not adopt an online banking policy. Employees … School District – Financial Management (Suffolk County) The district’s general fund balance increased by $12.9 …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsOpinion 2002-10
… architecture, archeology or culture of the state, its communities, or the nation" (General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Privately-owned cemetery … Law (§119-aa et seq .) relates to historic preservation in local governments. This article establishes a "framework … … historic and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Oversight of the Nourish New York Program (Follow-Up)
… in our initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About The Program The Nourish New York (Nourish NY) initiative was established in May 2020 … expand the State’s food supply network and markets for New York farm products while also providing greater access to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followComptroller DiNapoli Releases School Audits
… As a result, the district cannot properly account for how much fuel is pumped into specific vehicles and by whom. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… have been refunded to school districts and overfunded two reserves totaling $1.9 million. Officials could not … $800,000, were needed or reasonable and did not adopt a written reserve fund policy. Ogdensburg City School … bidding threshold reviewed totaling $109,671 and two professional service contracts totaling $35,038, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… of East Hampton , Halfmoon Hillcrest Volunteer Fire Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland County , City of Troy and the Village of Victor . “In today’s … tax cap levy limit. Town of East Hampton – Budget Review (Suffolk County) The significant revenue and expenditure …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Opinion 89-2
… CONTRACTS - Contracts Not Requiring Bidding (purchases by municipal nursing homes pursuant to a group purchasing … bidder after advertisement for bids where so required by General Municipal Law, §103. General Municipal Law, … provides that, except as otherwise expressly provided by the State Legislature or by a local law adopted prior to …
https://www.osc.ny.gov/legal-opinions/opinion-89-2State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Niagara Falls – Sexual Harassment Prevention (SHP) … was not provided to all employees and elected officials. Of the 65 total individuals auditors tested (59 selected … and all six elected officials), 14 employees, or 24% of employees tested, and five elected officials did not …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 88-8
Whether a fire district may engage a local automotive dealership to service its vehicles if a member of the board of fire commissioners is the president and chief stockholder of the automotive dealership and abstains from voting with respect to any matters relating to the service contracts
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 92-34
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Mandatory Surcharge … and remit the surcharge payments to the Justice Court Fund in the State Comptroller's Office. You have inquired with respect to the mandatory parking surcharges collected in certain cities pursuant to Vehicle and Traffic Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-34New York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… care costs for the state prison system have averaged about $350 million per year since State Fiscal Year (SFY) … care costs for each incarcerated individual have averaged about $7,380 per year, 29% higher in SFY 2020-21 than they … legislature but has not provided specific information about those costs. DiNapoli said DOCCS should take the …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingOpinion 88-13
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section … contract. Finally, subdivision 2(a) provides an exception for interests arising as a result of stock ownership or … conflict of interest in contracts of the agency. For example, he would be deemed to have an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-88-13State Comptroller DiNapoli Releases Municipal & School Audits
… and procedures manual required the chief operating officer to ensure accurate inventory records were maintained to … which water outlets they exempted from sampling and how they would be secured, and what remedial actions were planned or enacted …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… Collection account. Refunds may be subject to federal and State regulations, which can also impact the timing of a … payments that had certain risk indicators, such as out-of-state or out-of-country addresses and/or lengthy time lapses …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-account