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Comptroller DiNapoli Releases School Audits
… in encumbrances and improperly reserving $7.7 million for debt service. Eastport-South Manor Central School … also found officials did not have written agreements for four professional service providers who were paid … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0College of Fredonia – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesBest Practices – Information Technology Contingency Planning
… In addition, local governments should check with New York State Archives personnel to gain an understanding of the laws …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Contract Advisory No. 16
… B,” is used to report the information. The annual reports for the most recently concluded State fiscal year (April 1st … is being entered, including the contract number. For consultant service agreements that were issued from an … email is the preferred method of receipt. Email addresses for OSC and DCS are listed below. Complete guidance on the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thOpinion 88-29
… a separate and distinct legal entity from the municipality for whose benefit the IDA was established (General Municipal … Division decision, however, holding that the "contract for sale, although in form concerning only the county, by … where matters involve questions of what is proper conduct for a municipal officer. To consider solely the procedure by …
https://www.osc.ny.gov/legal-opinions/opinion-88-29IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… NYS (other than the Metropolitan Commuter Transportation District MCTD). 30202 Metropolitan Transportation Authority … – Uncategorized 30315 Metropolitan Commuter Transportation District (MCTD) Taxicab Trip Tax Tax imposed on the gross …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… we are committed to rooting out corruption in all of its forms." According to the information and …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000DiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… procedures to deal with non-compliance. Recent reports of factory workers' safety issues have revealed the extent to … overseas apparel production. The 2014 Rana Plaza garment factory collapse in Bangladesh is the most devastating …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyEnforcement of Local Law 144 – Automated Employment Decision Tools
… an effective system to enforce compliance with Local Law 144. The audit covered the period from July 2023 through … concerns, the New York City (NYC) Council passed Local Law 144 of 2021 (LL144 or the Law). Under the Law, employers and employment agencies must: …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOpinion 89-20
… of ethics, but has not established specific procedures for submitting questions to this board. On behalf of the fire … school district to adopt a code of ethics setting forth for the guidance of its officers and employees the standards … are authorized, but not required, to adopt codes of ethics for the guidance of fire district officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 91-57
… library and presently maintains a separate bank account for those moneys. You indicate that the village believes that … The treasurer would maintain separate accounting records for the library fund moneys and the library fund moneys would … Section 259(1) of the Education Law requires that taxes for library purposes be levied and collected annually with …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… Department to implement my recommendations and thank them for the positive response to this audit.” Over the past three … and climate change. This decline has major implications for New York’s agricultural industry, food supply and … enables the Department to perform inspections of apiaries for the presence of infections, diseases and organisms …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programSyracuse City School District – Information Technology (2025M-129)
… and shared user accounts had not been logged into for at least five years. In addition, 15 of 33 nonstudent network …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… audit was to examine the Department’s financial controls for the period of January 1, 2012 through December 31, 2013. … fire protection services to the Town. Expenditures for 2012 totaled approximately $10,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Town of Thompson - Board Oversight (2018M-69)
… if the Board ensured financial transactions were accounted for timely and accurately and leave accrual balances were … disbursements. The Comptroller did not properly account for Town operations timely or accurately. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Huntington Manor Fire District – Cash Disbursements (2014M-108)
… oversight of the District’s cash disbursements process for the period of January 1 through December 31, 2013. … Fire Commissioners. The District’s operating expenditures for the audit period totaled approximately $6.7 million. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014. … The District’s general fund budget totaled $78,248 for the 2013 fiscal year. Key Findings The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… internal controls over Building Department operations for the period June 1, 2015 through April 13, 2017. … duties. Ensure that press-numbered receipts are issued for all revenue collected. Ensure that all collections are …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planA Message From Comptroller Thomas P. DiNapoli – State Police Plan
… leave public service before you meet the age requirement for a service retirement benefit (vested retirement … your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoli