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East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… to that effect. District officials generally agreed with our findings and their response is included in Appendix … Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andOpinion 89-7
… a gift in contravention of Article VIII, §1 (1983 Opns St Comp, No. 83-158, p 199; see Timmerman v City of New York , … prior to the performance of services (see 1985 Opns St Comp, No. 85-44, p 59). Accordingly, in the instant …
https://www.osc.ny.gov/legal-opinions/opinion-89-7DiNapoli and William Glasgall Op-Ed
… and others are now asking very important questions: How have these funds been used? How do state and local finances look in the aftermath of the … a municipal bond. Taxpayers and voters deserve to know what the debt is going to be used for, that the debt is …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in repairs and improvements over the next two decades, according to a report issued today by State Comptroller Thomas P. DiNapoli. "Many drinking water …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingOpinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Powers and Duties (procedure for investigating possibility of civil liability arising from alleged criminal conduct) …
https://www.osc.ny.gov/legal-opinions/opinion-95-4City of Long Beach – Budget Review (B7-16-9)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year (SFY) 2020-21 and projects sweeping … from Aid to Localities spending, while large reductions in funding for State Operations are also planned. School children and college students, people living in poverty, individuals with disabilities, and aging New …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookUser Access Controls Over Selected System Applications
… the Program Upstate, the only academic medical center in Central New York, consists of four colleges, a research … and inappropriate access to applications due to a change in the users’ status (e.g., employment separation, death). 61 … to be removed. Although Upstate has certain measures in place to review the appropriateness of user access, we …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage … 2019-S-54 ). About the Program New York State is rich in surface and ground water resources, with over 70,000 miles … freshwater lakes, ponds, and reservoirs that are used for drinking, bathing, and recreation. As the State’s …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantComptroller DiNapoli Releases Municipal Audits
… , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … chief to commute to and from his place of employment in New York City. Auditors also identified questionable …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… if the Town was adequately safeguarding its fuel inventory for the period January 1, 2012 through November 27, 2013. Background The Town of Poland is located in Chautauqua County and has a population of approximately … inventory records to show the amount of fuel remaining in inventory at any given time, and it does not take periodic …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Opinion 88-69
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village … a private volunteer ambulance service with which the town, in which the village is located, also contracts. You ask … No. 80-85, unreported), town residents who also reside in a village within the town are paying for and entitled to …
https://www.osc.ny.gov/legal-opinions/opinion-88-69DiNapoli Releases May State Cash Report
… lower Personal Income Tax collections this year. "It’s no surprise that legal settlements are well below the past …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… William Storrs, a former fire chief and treasurer, was arrested today for stealing $101,000 from the Marbletown … Storrs will be brought to justice.” New York State Police Superintendent Steven G. James said, “This arrest … William Storrs a former fire chief and treasurer was arrested today for stealing $101000 from the Marbletown …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentOpinion 2006-8
… sum payment is calculated as a percentage of final year salary and is unrelated to the monetary value of any …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, … (3.8%) of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Opinion 88-31
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Refund (refund by county treasurer of … treasurer is not required to refund the fee prescribed in section 99-m of the General Municipal Law, where the defendant in a criminal action is convicted of a lesser included or …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 89-57
… subject to competitive bidding requirements. 1971 Opns St Comp No. 71-76, unreported is superseded. This is in reply to … municipality performs functions for another). 1971 Opns St Comp No. 71-76, unreported, in which we concluded that there … be awarded to the lowest responsible bidder furnishing the required security after public advertisement for sealed bids. …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Comptroller DiNapoli Announces State Contract & Payment Actions
… daily accounting of state payments to openbooknewyork.com. This is his first monthly notification on major … $281 million to consolidate MTA office leases in New York City and reduce overall annual costs by $25.7 million. Office … services with the NYS Industries for the Disabled. State University of New York – Elevator Maintenance Approved $19.2 …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actions