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Seaford Union Free School District – Capital Assets (2024M-112)
… computers, as well as highly portable items, such as monitors, laptops and tablets. Consequently, capital assets … $1,498 and a ProBook laptop totaling $822. We located 208 monitors totaling $18,096 stored in the high school basement … that the computers were part of two bulk purchases of 600 monitors totaling $52,200, and while we were advised the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Matter of Merton Simpson v. Department of Civil Service
… New York State Department of Civil Service administered a test called the promotion test battery from 1996 to 2006. A similar test was utilized … their awards are listed here . If you’re on the list, contact Attorney General’s Litigation Bureau at (518) …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceHealth, Safety, and Accessibility in District 75 Schools
… with wheelchairs. District 75 schools and students lacking full or similar access to equipment, programs, and areas as … DOE general education school buildings to ensure they have full access to all programs, facilities, and equipment …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsOversight of Kendra’s Law (Follow-Up)
… with their treatment services through a face-to-face visit within one week of the court order. In addition, …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
A new report by State Comptroller Thomas P DiNapoli highlights the higher education sectors importance to New Yorks local economies and to the states overall economic health
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsOpinion 2006-6
… Bookhout v Levitt , 43 NY2d 612, 403 NYS2d 200; 1980 Opns St Comp No. 80-416, p 121; compare 1991 Opns St Comp No. 91-39, p 115, discussing the waiver of salary by … personal reasons in his or her discretion. August 21, 2006 John M. Sipos, Esq., Town Attorney Town of Varick 1 We note …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6State Agencies Bulletin No. 2218
… the 2023-2026 Agreement between the State of New York and PEF, employees with peace officer status shall be eligible to … and Safety Incentive Program Payment is included as salary for retirement purposes and must be included in the … on the Payroll Register. The Earnings Description PEF Firearm Differential and the amount paid will appear on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2218-2023-2024-public-employees-federation-pef-firearms-training-and-safetyOpinion 94-4
… signatures on vouchers) TOWN LAW, §118(1); GENERAL CONSTRUCTION LAW, §46: The statement of the officer whose action gave rise or origin to a claim may be executed by a signature … the claim" that he or she approves the claim and that the services were actually rendered or the goods actually …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 89-42
… MUNICIPAL FUNDS -- Deposits and Investments (authority to invest in Treasury Bills under "Treasury Direct" program) … 11; LOCAL FINANCE LAW, §165.00: A village may temporarily invest in short term United States Treasury bills issued in … (Committee on Uniform Security Identification Procedures) number of the bills, as well as pertinent transaction data …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 91-36
… ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of village park trust fund moneys to develop facilities in town park) GENERAL … in which it is located, whereby the village would use park trust fund moneys to pay for additional recreational …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Benefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up)
… Objective To assess the extent of implementation of the four … Employment ( 2020-S-41 ). About the Program According to the 2021 American Community Survey (ACS), there were … people with disabilities was about 37% compared to about 75% for people without disabilities. Further, ACS …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/benefits-advisement-services-individuals-disabilities-seeking-employment-followState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … audits have been issued. Empire State Development – New NY Broadband Program (Follow-Up) (2024-F-10) The New NY Broadband Program (Program)—launched in 2015 and … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsFinancial Reports
… Annual Comprehensive Financial Report 2025 Annual Comprehensive Financial Report 2024 Annual … and supplementary details for NYSLRS such as the Annual Comprehensive Financial Report and the annual Actuarial Assumptions Report …
https://www.osc.ny.gov/retirement/resources/financial-reportsOpinion 89-40
… when authorized by the board of fire commissioners, the chief officer of a fire district fire department, subject to … provided for by statute are the chief and one or more assistant chiefs (see Town Law, §§176[11-a], 176-a). A … is prohibited from serving simultaneously as chief or an assistant chief of the fire district fire department (Town …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 89-47
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- Dissolution (when added to … Whether the dissolution of the fire protection districts and the addition of their territory …
https://www.osc.ny.gov/legal-opinions/opinion-89-47State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Waiting Lists (2016-S-46) The majority of sampled new admissions, internal transfers and successions were … consisted and $15,428 in excess personal service costs. New York State Insurance Fund (NYSIF): Incarcerated and Death …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … are still needed. Metropolitan Transportation Authority: New York City Transit - Train On-Time Performance (Follow-up) … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Latest Fiscal Stress Scores
… are living in a community struggling with fiscal stress. My Fiscal Stress Monitoring System is designed to keep the … a better path. These municipalities should use the tools my office provides and engage the public in those difficult, … To sort fiscal scores by year and entity name, visit: …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresGreat River Fire District – Treasurer Reports (2025M-125)
… [read complete report – pdf] Audit Objective Did the Great River Fire District (District) Treasurer provide the … Did the Great River Fire District District Treasurer provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125DiNapoli: Wall St. Profits on Pace to Beat 2017
… pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now about 120 firms, down from …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017