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North Shore Public Library – Financial Condition (2013M-344)
… 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and Brookhaven in Suffolk County and is governed by an elected five-member Board of Trustees. The Library …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Disability Retirement – Divorce and Your Benefits
… benefit constitutes marital or separate property in a matrimonial action. Whether a member’s disability …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementRensselaer City School District – Financial Condition (2016M-286)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which operates one school … structurally balanced general fund budgets, resulting in operating deficits that were larger than planned and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Addison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … operating surplus of $6.4 million. Appropriated fund balance of approximately $570,000 was not needed to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Glens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s … 2015. Background The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an elected three-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Onteora Central School District – Information Technology (2015M-92)
… Purpose of Audit The purpose of our audit was to determine whether the District’s IT … School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, Shandaken and Woodstock and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Moravia Central School District – Cafeteria Operations (2016M-4)
Moravia Central School District Cafeteria Operations 2016M4
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Background The Erie 1 Board of Cooperative Educational Services is a public entity serving 19 component school … tuition rates. … Erie 1 Board of Cooperative Educational Services Special Aid Fund 2016M188 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and … totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomLewis County – Purchase Cards (2024M-41)
… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41DiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… a 58-year-old Binghamton woman, was sentenced to pay full restitution of $32,000 and serve five years’ probation. … of their entitled resources. This sentence, requiring full restitution and five years' probation, highlights the … LaBarr a 58yearold Binghamton woman was sentenced to pay full restitution of $32000 and serve five years probation …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… Municipalities across New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public … intermediate- and high-hazard dams, nearly 400 of which are owned or co-owned by local governments. There are a total …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 2002-11
… GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under a fire district service … 217(c) of the General Municipal Law provides that "[a] year of firefighting service shall be credited under a service award program for each calendar year after establishment of the program in which an active …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under a fire district service … 217(c) of the General Municipal Law provides that "[a] year of firefighting service shall be credited under a service award program for each calendar year after establishment of the program in which an active …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11DiNapoli: 82 School Districts in Fiscal Stress
… the monitoring system creates an overall fiscal stress score which classifies whether a district is in “significant … with the State Education Department as of Dec. 31, 2015. Today’s announcement does not include scores for the … (Westchester). According to a research report issued today with the fiscal stress scores, school districts found …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… period, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Erie County Medical … of dollars in payments that should not have been paid or for which they could not provide proper justification,” … Jan. 1, 2013 and Dec. 31, 2015, ECMCC reported 4,720 employees on its payroll, including 209 management …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesDiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in … Thomas P. DiNapoli. The estimated cost for work needed on local bridges in the state in 2023 was approximately $29 … reliable public infrastructure is an ongoing concern for local governments across the country,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… claims on the District’s behalf to electronically withdraw funds from a District bank account. Key Recommendation The Board should not allow TPAs to withdraw funds from the District’s bank account. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Village of Alfred – Information Technology (2017M-236)
… July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an … through July 31, 2017. Background The Science Academies of New York Charter Schools (SANY) has school buildings in …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildings