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Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. … fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his own … Never publicly disclosed his involvement with the banquet hall or this conflict of interest as required by New York …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0State Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-35
… -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE PROTECTION -- Police Chief (amount of salary increase pursuant to General … Whether the chief of police of the village police department may receive an increase in salary equal to …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 91-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district … Whether the fire district may give to the fire company the cash …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 94-6
… Yonkers Bus v Maltbie, n.o.r., 23 NYS2d 87 affd 260 App Div 893, 23 NYS2d 91; DePerno v Dolan, 9 NY2d 433, 214 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… a business improvement district, the boundaries of which include area within one or more villages within the … When a town establishes a business improvement district which includes area within one or more villages, the … the boundaries of which include area within a village located within the town. If so, you also ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 93-8
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … or notes issued pursuant to Local Finance Law, §54.90 may provide at the time of original issuance that the … bond or note issued pursuant to Local Finance Law, §54.90 may provide at the time of original issuance that the …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… Crown Point Central School District [pdf] , Dover Union Free School District [pdf] , Eden Central School District … , Goshen Central School District [pdf] , Greenport Union Free School District [pdf] , Harborfields Central School … [pdf] , Wellsville Central School District [pdf] , West Genesee Central School District [pdf] Audit Objective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… with attendance at state parks 9.1% higher in 2023 than 2020. This is DiNapoli’s third report on the … in economic activity from travel and tourism, but by 2023, had fully recovered, and was $792 million higher than … activity and provided almost 417,000 jobs statewide in 2023, ranking New York second behind California in direct …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysOrdinary Death Benefit – State Police Plan
… benefits (up to two years, with a possible extension for two additional years, following the last date you were …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School District . “In an era of limited resources and … or procedures to formalize this process. Fire Island Union Free School District – Leave Accruals (Suffolk County) …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1DiNapoli: Organic Farms Growing in New York
… Sales of organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million in sales that year, as New York ranked third nationwide in the … Sales of organic farm products rose 56 percent statewide from …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… In some instances, payments are made to vendors, including sub-recipients, … the funds to the federal government. See Section 8.C - Payments to the U.S. Treasury or Section 8.D Electronic Refund Payments to the U.S Treasury of this Chapter. Under no … In some instances payments are made to vendors including subrecipients before …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Executive Order #13224, "Blocking Property and Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or … Executive Order 13224 Blocking Property and Prohibiting Transactions with Persons Who Commit Threaten to Commit or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsCost-Saving Ideas: Establishing an Effective Fleet Management System
… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were … more desirable. To determine if buying used mid-sized cars was cost effective, county staff analyzed a sample of … need a cost analysis based on total costs to determine the best option based on the local government's needs. Updated …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, … must have received a service-related disability rating of 10 percent or greater from the U.S. Department of Veterans … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, The … To determine the extent of implementation of the recommendations in our initial audit report The …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… school having an unexplained shortage of 2,712 hypodermic needles. The sampled SBHCs did not maintain proper inventory …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andGeneric PINs
… The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General … the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). Background DEC has approximately 2,800 active …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins