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Comptroller DiNapoli Releases School Audits
… operating deficits, potential litigation, potential buy back of retirement services, improper payments being made … to the school lunch fund that are unlikely to be paid back to general fund. Richfield Springs Central School …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsIT Security Fundamentals – Information Technology Governance
… Prior to examining your local government’s or school’s IT internal … to understand two concepts that are fundamental to how IT professionals approach data and network and system … of controls helps ensure that your system does not become overly dependent on any one control or layer of …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsState Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases School Audits
… Academies of New York Charter Schools and the South Buffalo Charter School . "In an era of limited resources and … during the audit period rather than leasing them. South Buffalo Charter School – Employee Compensation (Erie County) … Academies of New York Charter Schools and the South Buffalo Charter School …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Deposit slips, credit card settlement reports, copies of checks and money orders and bank statements were missing. In … monitored and the Acceptable Use Policy, which describes what constitutes appropriate and inappropriate use of IT … officials. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 89-32
… the issuance of checks may not literally constitute a power or duty enumerated in General Municipal Law, §801, a … You also state that the treasurer does not have the power or duty to negotiate, prepare, authorize or approve the … employee, individually or as a member of a board, has the power or duty to: (a) negotiate, prepare, authorize or …
https://www.osc.ny.gov/legal-opinions/opinion-89-32DiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… State Common Retirement Fund has committed $50 million to a private equity fund managed by Hamilton Lane aimed at … Fund, announced today. “The state pension fund continues to help New York’s small businesses expand and excel,” DiNapoli said. “We’ve joined with major banks to provide the financing New York’s start-up companies need …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… Court of Appeals decision in South Island Orthopaedic Group v. DiNapoli, which reaffirmed his far-ranging … Court of Appeals decision in South Island Orthopaedic Group v DiNapoli which reaffirmed his farranging …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersOpinion 88-39
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition (cash bail on … JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection with a felony complaint, is held by the town … Whether a county a town in the county or a village located within the town is …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 2000-11
… occurs in the office of deputy, the town board shall have power to appoint such deputy town superintendent of highways … principle that absent a contrary statutory provision, the power to appoint officers and employees implies the power to dismiss; and (b) the provision in Town Law §24 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Medicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Purpose To determine whether the Department of Health (Department) accurately excluded 340B drugs from the … to discount the price of drugs sold to eligible health care providers. The Medicaid program benefits when … Other Related Audits/Reports of Interest Department of Health: Optimizing Medicaid Drug Rebates (2015-S-1) …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programNYS Comptroller DiNapoli on Amazon's Racial Diversity, Equity and Inclusion Practices
New York State Comptroller Thomas P DiNapoli released the following statement today in advance of Amazons Annual Meeting on Wednesday May 26 2021 at 900 am Pacific Time
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-amazons-racial-diversity-equity-and-inclusion-practicesComptroller DiNapoli and State Fiscal Officers Urge Federal Administration to Curb Harmful Immigration Enforcement Actions
… system that supports public revenues begins to break down. Our responsibilities require us to safeguard state … sharpen our concerns, as they have caused disruption to daily economic life. Business leaders have expressed concern … safe to work, to operate businesses, or to participate in daily economic life, our economies suffer and the governments …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-state-fiscal-officers-urge-federal-administration-curb-harmful-immigrationOpinion 88-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … affected by such contracts. There is no exception to the conflict of interest provisions of General Municipal Law, … village trustee who is an officer shareholder and employee of a construction corporation would have a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 88-20
… -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court) COUNTY LAW, §216; … not have the effect of moving the location of the county seat. You ask whether a family court may be moved from its present location in the county seat to another location in the county without also …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Opinion 93-20
… another town officer. Such a local law would be subject to mandatory referendum in the case of an elective receiver. You … of an elective receiver, the local law would be subject to mandatory referendum (Municipal Home Rule Law, §23[2][f]). …
https://www.osc.ny.gov/legal-opinions/opinion-93-20LGAC - Archive of Prior Meetings
Archived notices and agendas of meetings held by the New York Local Government Assistance Corporation
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsOpinion 90-24
… the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of this … by a municipal governing board (see, e.g., 1986 Opns St Comp 86-31, p 52). We have also recognized, however, that …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 88-8
… also the president and chief stockholder of an automotive dealership would have a conflict of interest if fire district … You ask if a fire district may engage a local automotive dealership to service its vehicles if a member of the board … is the president and chief stockholder of the automotive dealership and abstains from voting with respect to any …
https://www.osc.ny.gov/legal-opinions/opinion-88-8