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Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… The Arlington Central School District is located in the Towns of LaGrange, Pleasant Valley, Beekman and Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryGreenwich Central School District – Claims Auditing (2016M-37)
… September 30, 2015. Background The Greenwich Central School District is located in the Towns of Argyle, Cambridge, … unless they are statutorily exempt. … Greenwich Central School District Claims Auditing 2016M37 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… at New York City Financial Control Board’s annual meeting today: “New York City’s 2024 budget increased spending to … in the coming years, the city will need to continue to show fiscal discipline and improve transparency about the … at New York City Financial Control Boards annual meeting today …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-finances2022 Financial Condition Report – 2022 Financial Condition Report
… Message from the Comptroller As State policymakers responded to the challenges of the COVID-19 pandemic and accompanying … and opportunities for changes to improve the long-term outlook for State finances. Read More About this Report This …
https://www.osc.ny.gov/reports/finance/2022-fcrTown of Lloyd - Information Technology (2019M-36)
… were adequately secured and protected against unauthorized use, access and loss. Key Findings Employees accessed nonbusiness websites for personal use. The Board did not provide IT security awareness training … Key Recommendations Monitor compliance with the acceptable use policy. Provide IT security awareness training to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 through … is properly recorded and reported and that District money is safeguarded. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… and finances. The Supervisor serves as the Town’s chief executive officer and chief financial officer responsible for the day-to-day …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Opinion 2007-8
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining an annual audit) FIRE … DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties (audit of fire company) TOWN LAW § 184; GENERAL MUNICIPAL LAW §§ 204-a, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … law prohibition against the appointment of the spouse of a member of a board of fire commissioners to the office of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 90-41
… be borne wholly by the benefited properties. This is in reply to your inquiry concerning the propriety of a village assessing the cost of an extension to an existing sewer system wholly against … part, as follows: The amendment to §14-1410 is misplaced. What was intended was to clarify the authority of the village …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 91-2
… authority); (OTB's -- scope of audit authority) OFF-TRACK BETTING CORPORATIONS -- Officers and Employees (authority of … for the purpose of determining conflicts of interest) NEW YORK CONSTITUTION, ARTICLE X, §5; GENERAL MUNICIPAL LAW, … , 41 NY2d 714, at 724, 395 NYS2d 411, at 418; see also New York Public Interest Research Group, Inc. v New York State …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 96 - 14
… The amount of each individual purchase would not exceed $200, but the aggregate amount of such purchases would equal … establish and maintain petty cash funds, not in excess of $200 each, for specified college purposes and undertakings. …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 88-38
… in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE … from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. We have been asked for our opinion on the question of whether counties and other …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Unexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays or … Time phone app, and other methods. The Transportation Services Department’s Movement Bureau oversees the movement …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… Syracuse. Under state regulations, DOCCS is responsible for closely monitoring sex offenders’ compliance with … for their behavior and to develop appropriate strategies to prevent reoffending. “There’s a reason New York … from prison,” said DiNapoli. “These regulations keep our communities safe and any failure to properly monitor these …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 92-37
… pursuant to subdivision 1 of the Town Law, §173, in which case the Comptroller's approval is generally not required, or …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… Examples of uncorrected barriers include: Inaccessible bathroom entrances, playgrounds, drinking fountains and a … that were not in Parks’ original survey, including: Bathroom stall doors at newly renovated playgrounds narrower … access routes, sinks, ramps, playground entrances and bathroom stall doors. DiNapoli’s audit also found that: Parks …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesState Comptroller DiNapoli Releases Municipal & School Audits
… progress in implementing recommendations in a December 2021 audit. Town officials did not take meaningful actions to …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Holtsville Fire District – Financial Management (2025M-4)
… reasonable estimates and properly establish and manage capital reserve funds? Audit Period January 1, 2019 – … not properly establish two capital reserve funds. Board meeting minutes from 1972 (the year the District was …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Chautauqua County Soil and Water Conservation … Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her position. In …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits