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Opinion 93-9
… or indirect financial assistance to enable college or community college attendance by, among others, individuals … are "economically and educationally disadvantaged" (see Education Law, Article 130 [§6451 et seq ]; see also 8 NYCRR … a result of an injury sustained in the line of duty (see Education Law, §668-a[1]). These statutes suggest that the …
https://www.osc.ny.gov/legal-opinions/opinion-93-9DiNapoli: Contractor Charged State for Booze & Sunset Cruise
… cruise at a conference at the Montauk Yacht Club Resort & Marina, and more than $22,000 for a staff picnic, according … cruise at a conference at the Montauk Yacht Club Resort Marina and more than $22000 for a staff picnic …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruiseDiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… State Comptroller Thomas P. DiNapoli today announced he has approved a $4.7 million contract with Limnes Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and Suffolk counties after the Department of Transportation (DOT) put an independent integrity monitor …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeTown of West Seneca – Audit Follow-Up (2019M-195-F)
… of Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in implementing our … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fCity of Mount Vernon – Audit Follow-Up (2020M-96-F)
… of Mount Vernon’s (City) progress, as of July/August 2025, in implementing our recommendations in the audit report City of Mount Vernon – Financial Reporting and Oversight (2020M-96), released in September 2020. The audit determined that: The City … the City of Mount Vernons City progress as of JulyAugust 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fRidge Fire District – Audit Follow-Up (2021M-165-F)
… Ridge Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … the Ridge Fire Districts District progress as of September 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… of Review The purpose of our review was to assess the Port Jervis City School District’s (District’s) progress, as of March 2025, in implementing our recommendations in the audit report Port Jervis City School District – Financial Condition … The purpose of our review was to assess the Port Jervis City School Districts Districts progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… of our review was to assess the Schonowe Volunteer Fire Company, Inc’s (Company’s) progress, as of April 2025, in implementing our … in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in … of our review was to assess the Schonowe Volunteer Fire Company Incs Companys progress as of April 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… of Review The purpose of our review was to assess the Hunter-Tannersville Central School District’s (District’s) … in implementing our recommendations in the audit report Hunter- Tannersville Central School District – Network User … plan. Background The District serves the Towns of Halcott, Hunter, Jewett, Lexington and Prattsville in Greene County. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fHilton Central School District – Audit Follow-Up (2022M-200-F)
… Central School District’s (District’s) progress, as of August 2025, in implementing our recommendations in the audit … Hilton Central School Districts Districts progress as of August 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fGingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… [read complete report – pdf] [read complete 2024 report – pdf] Purpose of Review The purpose of our … Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fOpinion 92-44
… Police Chief (entitlement to fringe benefits pursuant to General Municipal Law, §207-m) PUBLIC OFFICERS AND EMPLOYEES … Compensation (fringe benefits for police chief pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: The chief of police of a city, …
https://www.osc.ny.gov/legal-opinions/opinion-92-44XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… supplementary information, Budgetary Basis - Financial Plan and Actual - Combined Schedule of Cash Receipts and … of the original and revised cash basis financial plan with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a basis of comparison with actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationTravel Advisory No. 17
… to support the employee declined the meal provided at the site. In accordance with the OSC Travel Manual , the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesData Breach
… Services to notify, within 24 hours following the discovery of a data breach or receiving notice of a data breach or network security breach, the chief information officer or, … Services to notify within 24 hours following the discovery of a data breach the chief information officer or …
https://www.osc.ny.gov/legislation/data-breachChurchville-Chili Central School District – Procurement (2025M-18)
… policies? Audit Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Other Bulletin No. 80
… agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide … annual salary is below the annualized equivalent of the minimum wage for their work location. Affected Employees: … Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in non-governmental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universityDiNapoli Announces Sale of General Obligation Bonds
… bonds totaling $215.2 million. The state expects to sell $146.2 million for new money transportation, education and environmental purposes. … Depending on market conditions, the state also expects to sell $69 million to refund a portion of certain … Obligation bonds totaling $2152 million The state expects to sell $1462 million for new money transportation education …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsDiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… Comptroller Thomas P. DiNapoli today announced that Mattel Inc., one of the world's largest toy manufacturers, has … proposal: 2017 Goodyear Tire and Rubber Co. Nisource Inc. 2016 J.M. Smucker Co. Centerpoint Energy Coca Cola … Energy 2013 Dr. Pepper Snapple Group Harley-Davidson Inc. KeyCorp Noble Energy Inc. PepsiCo Inc. Plum Creek Timber …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosure