Search
Opinion 2007-5
… COUNTIES -- Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements for transfer in counties) REFERENDUM -- Permissive (need for transfer of monies from capital reserve fund in county) …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5State Comptroller DiNapoli Releases School Audits
… and the Williamsville Central School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… internal controls over the District’s financial operations for the period January 1, 2012, to March 18, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $234,000 for the 2012 fiscal year. Key Findings The District does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mDiNapoli: School Bus Safety Needs Improvement
… signature. Bus Inspections Fall Short Buses should have daily pre-trip inspections conducted prior to each run, …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementPrivacy and Security of Student Data
… with 2.4 million students. The Department is responsible for safeguarding its data and ensuring the confidentiality, … districts’ compliance with the notification requirements for data incidents. The Department did not provide sufficient … The Department has not completed a data classification for all the types of information it manages, processes, or …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… upon your death. The contributions required of Tier 5 and 6 members are not annuity savings contributions. Cash … long enough, you will receive your initial value amount and more in your monthly retirement benefit. However, if you … you with a reduced monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsResponse Planning for Unexpected Events
… followed Communications’ procedures. Metro-North conducts daily meetings with all operating departments to review the Daily Operations Report, which includes all safety incidents …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsState Comptroller DiNapoli Releases School Audits
… , Corning City School District , East Moriches Union Free School District and the Merrick Union Free School District . State Comptroller DiNapoli has made it … but the district chose not to do so. East Moriches Union Free School District – Claims Processing (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Franklin Square Union Free School District – Website Transparency (2025M-93)
… information? Audit Period July 1, 2023 – April 17, 2025 Understanding the Audit Area Various laws and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
Determine whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fillmore-central-school-district-2023-115.pdfOpinion 88-61
… REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY … the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is … the payment of taxes without penalty. You ask whether a certificate of mailing of the U.S. Postal Service postmarked …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Comptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… New York City Employees’ Retirement System: Mayor Bill de Blasio’s Representative, Carolyn Wolpert (Chair); New York … Local 237. Teachers’ Retirement System: Mayor Bill de Blasio’s Appointee, Carolyn Wolpert; Deputy Chancellor … of Teachers. New York City Police Pension Fund: Mayor Bill de Blasio’s Representative, Carolyn Wolpert; New York City …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… New York State Comptroller Thomas P. DiNapoli today announced an … to extend our strategic partnership with New York state by developing this customized method for reducing their … “Forward-thinking pension funds like the New York State Common Retirement Fund know that moving capital toward …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … adopted budgets that did not include estimated expenses for recurring revenues and realistic estimates for … to ensure employees were accurately paid separation payments. As a result, two employees were overpaid by a …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Rochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the … Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which … for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we identified over …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… today. “These investments will position the Fund well for the future as the world transitions to a low-carbon … equity, fixed income, private equity, infrastructure and real estate. DiNapoli also announced the Fund has completed its …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programOpinion 89-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Russia , 257 AD 703, 15 NYS2d 415, revd on other grnds 283 NY 272; 1980 Opns St Comp No. 80-141, unreported). Further, … v Town of Cameron , 155 AD 750, 140 NYS 634, affd 215 NY 682), we have expressed the opinion that a town board, …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Baldwinsville Central School District – Fuel Inventory (2022M-106)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Opinion 95-27
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of State aid paid to a school district attributable to court orders or judgments) SCHOOL DISTRICTS -- Powers and … of State aid paid to a school district attributable to court orders or judgments) EDUCATION LAW, §3604(5): …
https://www.osc.ny.gov/legal-opinions/opinion-95-27State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Alden Central School District , East Aurora Union Free School District and the Kiryas Joel Union Free School … announced his office completed audits of the Alden Central School District East Aurora Union Free School District and …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-audits