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Opinion 96-7
… COOPERATION -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- Municipal Funds … cooperation agreement to implement an advertising campaign for the purpose of recruiting volunteer firefighters for the fire companies of the fire departments of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-7State Agencies Bulletin No. 909
… explain the procedures for processing the June 2009 Tool Allowance payment. Affected Employees Certain salaried and … Services Unit (BU03) Agreement provides for an annual Tool Allowance payment during June of each year. Payment Amount … Criteria Payment Amount/Eligibility Period A $175.00 Tool Allowance payment is payable for the period April 1, 2008 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/909-june-2009-tool-allowance-payment-csea-operational-services-unitState Agencies Bulletin No. 820
… explain the procedures for processing the June 2008 Tool Allowance payment. Affected Employees Certain salaried and … Services Unit (BU03) Agreement provides for an annual Tool Allowance payment during June of each year. Payment Amount … Criteria Payment Amount/Eligibility Period A $175.00 Tool Allowance payment is payable for the period April 1, 2007 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/820-june-2008-tool-allowance-payment-csea-operational-services-unitTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49State Comptroller DiNapoli Releases Municipal & School Audits
… resulting in unrestricted fund balance in the general and highway funds that exceeded the town’s fund balance policy … (42%) in the general fund and $180,000 (17%) in the highway fund. The board adopted budgets that planned for … have been disabled and 11 of 21 local user accounts (52%) reviewed on 12 district computers were no longer needed. …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Lake Pleasant Central School District - School District Website (S9-19-36)
… a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Rockville Centre Union Free School District - School District Website (S9-19-28)
… Objective Determine whether the Rockville Centre Union Free School District (District) used its resources to … Determine whether the Rockville Centre Union Free School District District used its resources to maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Comptroller DiNapoli Releases Municipal Audits
… work. The Board did not audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s … County) The former Clerk-Treasurer did not maintain accounting records using the modified accrual basis of … totaling $138,972. Six water districts and one sewer district rely on general fund advances to finance operations, …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… Junior Republic Union Free School District’s (District) website provided the public with transparent … Key Findings Although District officials maintain a website, certain financial information was either not posted … were required to include on the District’s website: External audit reports Original and final annual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyDryden Central School District – Information Technology (2020M-106)
… whether the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately safeguarded personal, private and sensitive information (PPSI) from abuse or loss. Key Findings The Board … whether the Dryden Central School Districts District Board of Education Board and District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… the unrestricted fund balance staying within the statutory limit. Three of 5 reserve funds were overfunded and … adequate supporting documentation for each separation payment. Key Recommendations Adopt budgets that reflect the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… learning environment. The State Education Department is taking necessary steps to reform this program, and I urge … it should have, including 11 incidents of intimidation, harassment, menacing or bullying; and Pleasantville High … the threshold SED uses to identify whether a school is potentially persistently dangerous or persistently …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityWyoming Central School District – Professional Services (2020M-152)
… used a competitive method to procure professional services and entered into written agreements with service providers. … or extenuating circumstances are approved by the Board and documented in the minutes. Enter into written agreements establishing the services to be provided and the basis for compensation. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Cheektowaga Central School District - Capital Project Management (2022M-90)
… Union East Elementary School capital project(Project) in a transparent manner. Key Findings The Board and District officials did not manage the Project in a transparent manner and did not provide adequate … Union East Elementary School capital project Project in a transparent manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementInvestigation of Housing Discrimination Complaints
… lawful source of income, national origin, gender identity, sex, sexual orientation, marital status, disability, military … estate brokers, and/or agents refuse to sell or negotiate for the sale, lease, or rent of housing accommodations based … Urban Development (HUD) Fair Housing Assistance Program, for which DHR provides a variety of fair housing …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsPelham Union Free School District – Information Technology (2021M-134)
… user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT contingency plan. Key Findings … accounts to help prevent against unauthorized use, access, and loss, and did not adopt an adequate IT contingency plan. … Determine whether Pelham Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134State Comptroller DiNapoli Releases Municipal & School Audits
… or inaccurate and lacked asset-identifying information. West Sparta Independent Volunteer Fire Department Company … $259,178. The treasurer did not file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the State … approximately $4,000 in gift cards. Town of Windsor – Capital Project (Broome County) The board did not properly …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits