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Hyde Park Fire and Water District – Procurement (2025M-31)
… manner. Specifically, the Board did not: Seek competition when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate that the District properly used an exception …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Town of Deerpark – Budget Review (B6-15-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town's general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Objective To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately … and to identify overpayments resulting from inaccurate enrollments. The audit covered the period January 2016 … resulted in recipients having duplicative Medicaid and EP enrollments, which led to improper Medicaid and EP payments. …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsCollege Readiness (Follow-Up)
… enlist in the military), and this preparation should begin much earlier in students' school years. Specifically, for a … in this cohort did not continue or persist in college for 6 months after enrolling. Additionally, for a sample of 291 … a significant drop in proficiency in both English and Math between elementary school and middle school. For the students …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followLocal Government – 2022 Financial Condition Report
… for local governments. Education and Employee Benefits Account for Half of Local Expenditures Local expenditures …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentOrdinary Death Benefit
… the New York State Teachers' Retirement System (TRS) is in service to the full retirement age. Memo Bill Text Status … and the New York State Teachers Retirement System TRS is in service to the full retirement age …
https://www.osc.ny.gov/legislation/ordinary-death-benefitOpinion 91-17
… LAW, §103(8); MUNICIPAL HOME RULE LAW, §10(1)(i): A county may make purchases, pursuant to the exception to … pursuant to Public Health Law, §2803-a, only for those county institutions or facilities which are within the … in Public Health Law, §2801(1). You ask whether a county may make purchases for county agencies other than a …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Other Bulletin No. 15
… rate less than $7.44 Background Pursuant to the Memorandum of Agreement between the State University Construction Fund … employees shall have their salary reduced over the course of the 2012-2013 fiscal year. Effective Date(s) The 2012-2013 … Pay Period 25L. Attachment A provides a breakdown of the SCF CSEA Deficit Reduction Plan period by check date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityOpinion 89-41
… implied. Further, because Town Law, §§175 and 179 are the only statutes which generally govern the conduct of referenda …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Management of Invasive Species
… are commonly spread via fishing and boating activities. Boat stewards are volunteers or paid members of the community … observation, to identify specific forest-related TIS. Key Findings While the Department has been active in … were not always completed or were missing information. Key Recommendations Develop a process to, among other things, …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… of State Fiscal Year 2010–11. The BuildSmart NY program was created to carry out EO 88, and in April 2020, BuildSmart … Order 22 (EO 22) was issued in September 2022 and further built upon EO 88, with a goal of 11 trillion British Thermal … 2020. The actual EUI reduction reported was 14.4%, and when committed (incomplete) projects were added, the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followCity of Yonkers – Budget Review (B23-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5New York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… March 18, 2021 Edition Economy Four Out of Five Small Businesses in NY Continue to Report a Negative Overall … year since the onset of the COVID-19 pandemic, New York’s small businesses continue to suffer, even as the economy … and employment growth resumes. Seventy-eight percent of small businesses (with less than 500 employees) surveyed …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021NYC Schools Underreporting Bullying and Harassment
… An audit released today by New York State Comptroller Thomas P. DiNapoli found the NYC … and ensure this law is properly implemented throughout New York State. All students deserve the same opportunity to … DiNapoli and other government leaders monitoring New York state schools’ compliance with the DASA.” “Education …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentOpinion 90-31
… the committee must conduct business and pass resolutions only by the affirmative vote of a majority of the whole …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 2000-3
… prior approval of the State Comptroller. February 28, 2000 Norman W. Seiter, Jr., Esq., Town Attorney Town of Scriba 1 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Tuition Assistance Program – New York College of Health Professions
… Oriental Medicine, Advanced Asian Bodywork, and Massage Therapy. For the 2016-2017 academic year, the school enrolled … by HESC. It is an entitlement program designed to help eligible students pay tuition charges in postsecondary … Services Corporation should work with school officials to help ensure future compliance with the eligibility …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsState Comptroller DiNapoli Releases Municipal Audits
… support, approvals and propriety and did not identify any concerns. However, the finance director did not prepare … property tax levies in those funds before allocating any remaining sales tax revenue to its town-wide funds. As a … by the employee's department head; 49 edits did not have support and 22 edits were done by the employees …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Performance of Duty Disability – State University Police Plan
… duty disability retirement. The application must be filed while you are still in service or within two years of your … When filing for this benefit, “in service” is defined as while you are: Being paid on the payroll; On an authorized … you have not resigned or been terminated from employment while receiving those benefits. If you are eligible, …
https://www.osc.ny.gov/retirement/publications/1823/performance-duty-disabilityOpinion 2004-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (law partner of school … Whether a member of the board of education of a central school district would …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4