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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … required annual financial reports with the Office of the State Comptroller for fiscal years 2015–2019 in compliance … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… points. As of June 30, 2019, the District overfunded one reserve by $820,000. South Colonie Central School …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsMontauk Fire District – Audit Follow-Up (2024M-117-F)
… mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR nearly 1,200 days late. Employees received longevity and overtime payments totaling $25,000 in 2023 that …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fCaledonia-Mumford Central School District – Financial Management (2024M-101)
… money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the … management and did not provide adequate justification for the levels of accumulated fund balance including …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Wyandanch Union Free School District - Budget Review (B19-7-1)
… 2019-20 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Opinion 88-45
… may be renewed, the notes, including all renewals, shall mature not later than the last day of the second fiscal year … than fifty per centum of the amount of such notes shall mature in the first fiscal year succeeding the fiscal year in … levied or to be levied for the fiscal year in which they mature or out of other revenues of that fiscal year available …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 97-1
… past liability in accordance with the local law providing for the experience rating, or the county's rules and … St Comp No. 79-732, unreported). A "public corporation" for this purpose includes: (a) municipal corporations (i.e., … valuation. In addition, a county may provide by local law for the operation of the plan on an experience rating basis, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… or towns and village or villages a joint fire district for the purposes hereinafter stated and in the manner … town or towns. This language suggests that, in order for a village to be included within a joint fire district, … 4 of Town Law §189-a, which establishes a procedure for extension of a joint fire district by "each town and … …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 93-30
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (liability for … justice court and committed by order of the court to the custody of the county sheriff, a village transports the … charge. You ask whether the cost incurred by a village in transporting an individual from a village justice court to …
https://www.osc.ny.gov/legal-opinions/opinion-93-30DiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… in 2023 that remained below pre-pandemic levels. While Manhattan remained home to the largest share of city … businesses rose by at least 10% in every borough except Manhattan, with some neighborhoods seeing particularly … small business growth over the four years included Manhattan’s Harlem (19.4%) and the Bronx’s Wakefield, …
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
… to student, teacher or principal PII. 7 The training must cover the federal and State laws governing confidentiality of … opening an unknown email or attachment or how to maintain laptop security while traveling). The failure to provide IT … IT security training and maintaining IT security awareness does not have to be a formal, elaborate and expensive …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessIX.7.E Disaster Assistance – IX. Federal Grants
… by Agencies Recovery - Planned activities as approved by FEMA The Project Costing (PC) and Commitment Control (KK) … a disaster by the Federal Emergency Management Agency (FEMA), State Agencies, DHSES and FEMA determine what work needs to be accomplished and create …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… and inspected and maintained the equipment to ensure they can be deployed when needed. Our audit covered the period … continue running. Coastal flooding caused by storm surge can cause severe corrosion of Transit’s infrastructure and … In addition, Transit developed several weather plans that can be activated for extreme weather-related conditions and …
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
… diverse, and nurture a spirit of innovation and community in their students.” Falling Enrollment and Looming Enrollment Cliff In large part due to demographic changes, attracting … and New York’s share of enrollment has decreased. In Fall 1970, New York’s higher education institutions …
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
… change, addressing material risks and opportunities for the Fund's investments. At his direction, the Fund … the Fund's investment decisions, including: $4 billion for the low emissions index; $3 billion in sustainable … of a wind farm in Western New York; ESG risk assessments for all new investments; and annual reviews of ESG oversight …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsOpinion 89-65
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services … law firm for additional legal services) TOWN LAW, §§20(2)(a), 27(1); GENERAL MUNICIPAL LAW, §§801, 802(1)(b): A town … for additional legal services between the town and his or her law firm, if the town attorney has any of the powers or …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 90-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by: excluding real property wholly exempt from county taxation; using the total assessed value of property … Whether the allocation of county sales tax revenue required by Tax Law 1262d should …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Flanders Fire District – Disbursements (2014M-199)
Flanders Fire District Disbursements 2014M199
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192One-Year FAE – Special 20- and 25-Year Plans
… Tier 2, 3 (Article 11) and 5 members are eligible for this benefit if your employer adopted it. Tier 6 members are only eligible for this benefit if your employer adopted it before April 1, …
https://www.osc.ny.gov/retirement/publications/1517/one-year-fae