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Wyandanch Union Free School District – Budget Review (B21-7-1)
… the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Electronic Reporting
… Verification and Checklist. Manual Online Reporting – live August 11, 2025 Manual Online Reporting allows you to … your report within 45 days once you have accessed the site and issued a secret key. Do not lose it, the state …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingIntroduction – Federal Funding and New York
… Employees in New York State Federal Employment Loss in NY in 2025 Federal Impact on Higher Education Federal Impact on …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionDEC Management of Invasive Species (2019-S-026) - Maps
… the status of invasive species at public boat launch locations and locations of the permitted activities at risk of spreading …
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsContact Information
… Thank you for your email. We have received your email. Return to Contact Us Page …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationOpinion 2003-2
… the office of commissioner is appointive and there are an odd number of commissioners on the board, "the number that …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Effectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in ensuring that the resulting Office of Information Technology Services (ITS) clusters operate efficiently and whether the Transformation has been successful in standardizing the … Determine how effective the IT Transformation process has been in ensuring that …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 89-59
… WATER RENTS -- Imposition of (authority to impose water rates to raise both operation and maintenance and capital … DISTRICTS -- Capital Costs (authority to impose water rates to raise both operation and maintenance and capital … and debt service solely by the imposition of water rates on the users of the water district. The district in …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … state that the tax liens are owned by the village and, in at least some cases, date from the 1930s. For purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… COUNTY LAW, §209: A county board of supervisors generally is authorized to conduct an investigation regarding the … all books, records, papers and documents material or relevant to the investigation". Section 209 also provides … Except as referenced above, section 209 does not specify what procedures the board, or a committee of the board, may …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-5
… the date specified in Town Law, §109, the fact that the public hearing on the preliminary budget is held, on proper … "shall be held" on or before the tenth day of December. Section 108 further provides that the hearing may be … pursuant to section 227 is the failure to perform an act within the time prescribed by law (County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Comptroller DiNapoli Releases State Audits
… was unable to meet the demands of its inspection frequency schedule, and identified instances of both existing and new … SUNY’s requirements to manage cost and could serve as best practice examples if more widely shared among the campuses. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses totaling $669,365 during fiscal years …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed funds occur when people … New York State Comptroller Thomas P DiNapolis Office of Unclaimed Funds OUF now returns on average over $2 million in …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backState Comptroller DiNapoli Releases Municipal Audits
… aligned with the corporation’s purpose and were conducted in accordance with its bylaws and acquisition and disposition … the chief water operator procured all goods and services in accordance with village policy. As a result, there is an … for goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… of New York (CUNY): Central Office: Controls Over Bank Accounts (2015-S-94) Auditors found multiple internal control weaknesses related to CUNY's use of bank accounts. These weaknesses impacted various aspects of … whether schools are in compliance with all fire safety regulations and accurately report violations. In a follow-up, …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… a disclosure policy. Without disclosure shareholders have no way to evaluate whether their investment dollars are being … spending a top shareholder priority. Since the 2010 Supreme Court ruling in the Citizens United case, which struck down …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingOpinion 97-4
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see, e.g., 1995 …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Medicaid Program – Managed Care Payments to Unenrolled Providers
… numbers did not correspond to an identification number of a Medicaid-enrolled provider, according to DOH … and out-of-network) who had a Medicaid enrollment application that was either denied by the Office of the … processing and payment system due to missing information. (Note: $212 million of this was included in the $916 million …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… activities. The Board has not adopted procurement or code of ethics policies in accordance with GML. The Board did … the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … accounts. The Treasurer also did not document monthly bank reconciliations to determine whether any differences …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m