Search
DiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… The State Education Department (SED) needs to improve its efforts to ensure school districts are … dime the safety of our children.” The audit released today is part of DiNapoli’s initiative to focus on educational … to respond to incidents when they occur. Specifically, it requires public school districts, charter schools and …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningOpinion 2000-11
… orderly fashion (Memorandum to the Governor Department of Audit and Control, March 25, 1952; Memorandum to the Governor …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 91-26
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 88-6
… only in the future, a problem not present in the NYPIRG case. Unlike the plan under consideration in NYPIRG , supra , …
https://www.osc.ny.gov/legal-opinions/opinion-88-6IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and … of various programs such as community treatment centers, new voting machines, debt service on low rent housing bond issues, and New York City Financial Control Board. Refunds and Reimbursements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsOpinion 88-28
… be designated an "official newspaper" of a town pursuant to Town Law, §64(11). The place of publication of a newspaper … in part]. You ask whether a town is required or permitted to designate as its official newspaper or, if no such designation is made, to publish official notices in any of three newspapers which …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did … the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section … oversight resulted in a lack of transparency with the public regarding the condition of the CFOs’ records and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Opinion 2000 - 13
… 1 In 1985 Opns St Comp No. 85-31, p 44, we stated that when a member of a fire company "join[s] a second fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Opinion 91-54
… LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property … the village) TAXES -- Occupancy Tax (authority of village to impose on renters of real property) -- Income Tax …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 91-31
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS - Town Charges (costs of … rabies treatment for individual injured within the town) PUBLIC HEALTH LAW, §§2140, 2144, 2145: A town is not legally … incurred in the treatment of an individual who was injured by a rabid animal within the town in the absence of a current …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Opinion 90-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (exclusion from … Local Finance Law is explained as follows: This section is new. Section 12 of article 8 of the State Constitution …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 2005-9
… 2102-a of the Education Law if he or she was elected to the component school district board prior to July 1, 2005, but was appointed or reappointed to the central high school board after that date. The …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-41
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns … programs) PERSONAL PROPERTY -- Municipal Equipment (use by private organization under contract) TOWN LAW, §§64(6), … general proposition that property held for public use may not be used by or on behalf of a private …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 96-6
… PUBLIC CONTRACTS -- Policies and Procedures (applicability to procurement of insurance) GENERAL MUNICIPAL LAW, §§104-b, … matter affecting the insurance agency. This is in reply to your request for our opinion concerning a potential … supervisor through the agency, which results in payments to the supervisor of approximately $5,000 per year. The …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Audits of Local Governments: The Audit Process
… assessment process precedes most Office of the New York State Comptroller (OSC) audits of local governments and … BOCES are required by law to file a CAP with OSC and the State Education Department. Local Governments: Fire Districts …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-process2025ABC State of New York General Obligation Bonds, March 2025 (POS)
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-pos.pdf2025ABC State of New York General Obligation Bonds, March 2025
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-os.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… aid before being entitled to it. In addition, if officials do not claim approximately $1.5 million in eligible project …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… Each year an outreach and escheatment must be completed for all checks that remain uncashed one year … for checks that have gone uncashed for one year or more. OSC performs outreach for refund checks issued out of … attempt to notify the payee: by first class mail, no less than 90 days prior to the applicable reporting date; April 30 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentProtection of Child Performers
… Powers and Trusts Law. Specifically, the Law requires 15 percent of a child performer’s earnings to be placed in … permits, including approximately 8,000 temporary permits, 11,000 new annual permits, and 4,500 annual permit renewals. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performers