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Mission Statement and Performance Measures
… Thruway Authority is achieving its performance measures and properly reporting on the results. The audit covers from … created by the State Legislature in 1950 to build, operate and maintain the Thruway System. The New York State Canal … State Legislature in August 1992 to accept jurisdiction and control over the New York State Canal System from the …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresDiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… No. 2 pleaded guilty today to stealing more than $5,000 in public funds, after an audit and investigation by State … “Too many fire districts fall prey to those who abuse public money for personal gain,” DiNapoli said. “Such crimes … law enforcement to hold accountable those who violate the public trust. I thank Steuben County District Attorney Brooks …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsMajor Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
Major Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
https://www.osc.ny.gov/files/local-government/publications/excel/arradistrict.xlsOpinion 95-29
… subject to a mandatory referendum, sell all the property and facilities of the water district to a public authority and dissolve the district. Moneys received from the sale of the property and facilities of the water district must be placed in a …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 95-2
… in the opinion. FEES -- Exemption from (housing authority) PUBLIC HOUSING AUTHORITIES -- Fees (exemption from cable television franchise fees) PUBLIC HOUSING LAW, §52; EXECUTIVE LAW, §§818, 819: The … is not a municipal "fee" falling within the exemption of Public Housing Law, §52. You ask whether a housing authority …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 97-25
… the board until after the board approves the applications) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (performance of … the governing body of each county, city, town, village and school district to adopt a code of ethics setting forth for … of section 805-a(1)(c). The courts of this State have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-97-25XII.5.I Prompt Payment Interest – XII. Expenditures
… of the payment due. vendors receive as pass-through state funds. Entities Federal government State agencies and their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … County) The Board did not establish a formal fund balance policy. Town budgeting practices resulted in an … of Long Beach – Budget Review (Nassau County) The city’s proposed budget includes appropriations of $85.7 million …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-19
… by a fire company to the fire district. May 20, 1991 Joseph H. Pond, Esq., Attorney at Law Woodbourne …
https://www.osc.ny.gov/legal-opinions/opinion-91-19DiNapoli Releases Analysis of Federal Funding for New York City
… The city’s FY 2025 operating budget includes nearly $9.7 billion of federal funds, comprising 8.3% of total …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityState Comptroller DiNapoli Releases Municipal & School Audits
… As a result, residents are not being made aware of what the district expects to incur in overtime costs and the … officials cannot assure taxpayers that all IT equipment is adequately accounted for and would be detected if lost, … supported. Certain disbursements were made without knowing what was purchased or whether the disbursements were for …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… not ensure that project approvals were transparent to the public by posting required documents on CIDA’s website. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectOpinion 88-21
… ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use … public recreation purposes, we are of the opinion that the term "recreation purposes" as used in that statute is broad … facility would fall within the meaning and intent of the term "recreation purposes". We would caution, however, that …
https://www.osc.ny.gov/legal-opinions/opinion-88-21State Comptroller DiNapoli Releases Municipal & School Audits
… recommendations in the audit report released in January 2021. Based on limited procedures, auditors found the village …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming … who had access to the district’s fuel tanks. Avon Central School District – Financial Management (Monroe County) The …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Hartunian and the Federal Bureau of Investigations to hold accountable those who violate the public’s trust.” “This … from related charges in federal court. As part of the plea agreement, Wormuth must also pay $1,250 in restitution to the …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingCredit for Military or Additional Service – State Police Plan
… your retirement benefit for military service or other public employment. Military Service If you served in the U.S. … purchase military service cannot be withdrawn if you leave public employment and end your membership with NYSLRS. If you … honorably discharged.) Additional Service for Previous Public Employment You may be able to receive credit for paid …
https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-serviceCredit for Military or Additional Service – Special 20- and 25-Year Plans
… your retirement benefit for military service or other public employment. Military Service If you served in the U.S. … purchase military service cannot be withdrawn if you leave public employment and end your membership with NYSLRS. If you … honorably discharged.) Additional Service for Previous Public Employment You may be able to receive credit for paid …
https://www.osc.ny.gov/retirement/publications/1517/credit-military-or-additional-serviceAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… refund when they are enrolled in a post-secondary private school licensed by the State Education Department (Department), or in a business school registered with the Department, that closes before … Supervision Account (SA) to support Bureau of Proprietary School Supervision (Bureau) operations. The Bureau monitors …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… 2012 through January 22, 2014. Background The Norwich City School District is located in Chenango County. The District, … overestimated budgeted appropriations and revenues. The school lunch fund has had recurring deficits. Free meals were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations