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Windsor Central School District – Fuel Controls (2022M-133)
… policies and procedures. As a result, 18,369 gallons of fuel costing approximately $38,300 are not accounted for. … Without adequate controls over fuel, the District’s risk of loss, theft and leaks is increased and could go …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133State Comptroller DiNapoli Releases Municipal Audit
… York State Comptroller Thomas P. DiNapoli today announced the following local government audit has been issued. … all projects prior to approval or monitor the performance of businesses that received financial benefits. Auditors … analyses for proposed projects before approving them. In addition, officials did not charge some project applicants …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditStay Informed – Non-Contributory Plan with Guaranteed Benefits
… address changes. This is especially important if you leave public employment before you are eligible to retire. …
https://www.osc.ny.gov/retirement/publications/1513/stay-informedStay Informed – New Career Plan
… address changes. This is especially important if you leave public employment before you are eligible to retire. …
https://www.osc.ny.gov/retirement/publications/1515/stay-informedCity of Glen Cove – Budget Review (B7-14-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are … the fiscal year ending December 31, 2006. Local Finance Law requires all local governments that have been authorized … the unassigned fund balance deficit, and is less reliant on the issuance of debt and one-time revenues to resolve …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16DiNapoli: State Agency Overtime Hits Record $611 Million
… the Department of Corrections and Community Supervision (DOCCS) and the Office for People with Developmental … of $74.35 per hour of overtime at a cost of $35 million. DOCCS paid the next highest average of $51.18 per hour of …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… process, DiNapoli's auditors act as a second line of defense to stop inappropriate refunds on high risk returns. …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsDiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesOpinion 92-39
… partnerships and corporations owning such property are only entitled to a single vote. Any such person or entity owning more than one parcel within the proposed district is entitled only to a … guarantees of either the State or Federal Constitutions (NY Const, art I, §11, US Const, 14th amend), or the voter …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 89-1
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to … The governing board of each county, city, town, village, school district, and of each fire district or other district … No. 79-214, supra ; Dow v Board of Trustees, Farmingdale Public Library , 75 AD2d 632, 427 NYS2d 298 [2nd Dept., …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 92-19
… This opinion represents the views of the Office of the State Comptroller at the time … of town to regulate traffic in residential subdivision) STREETS AND HIGHWAYS -- Private Roads (authority of town to … a town to regulate motor vehicle traffic derives primarily from the Vehicle and Traffic Law (see also Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 92-22
… 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 -- Contracts (representation of owners of …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges … According to the New York State Office of Children and Family Services (OCFS), 60% of the state’s census tracts were … care can range from 10.2% to as high as 36.6% of median family income. “Access to quality, affordable child care is a …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsTown of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal controls … ensured that accounting records are accurate, complete and up-to-date. The former Supervisor paid $173,000 to the … fund balance and the unexpended library fund balances from prior years without documentation to support this …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… Objective To determine whether the Office of Mental Health (OMH) ensures that the costs … allowable, properly calculated, and adequately documented in accordance with C onsolidated Fiscal Reporting and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incOpinion 90-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … litigation was commenced, while the superintendent was in office. At all times relevant to this inquiry, the town had … and unsupported by the evidence; (2) based on an objective appraisal of the facts, the officer was acting within the …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 95-27
… for adjustments in the amount of State aid paid to a school district attributable to court orders or judgments) SCHOOL DISTRICTS -- Powers and Duties (submission of claims … for adjustments in the amount of State aid paid to a school district attributable to court orders or judgments) …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 92-47
… moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and Investments … moneys may be credited to the general fund and used for any lawful county purpose. You ask whether a county must … surcharge moneys must be retained and used exclusively for the same purposes for which the surcharge moneys may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-47DiNapoli: New York on Better Financial Footing
… on utilities, the use of reserves, and transfers from two public authorities. These temporary resources are partly …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0