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Opinion 93-25
… under the mistaken belief the right-of-way was a village street may not continue to provide such lighting unless the … right-of-way if the right-of-way has become a village street by prescription or public use. The village's provision … of fact (see McCarthy v Lake Shore, etc. R. Co. , 76 NY 592) to be determined, in the first instance, by the …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Richburg-Wirt Fire District – Board Oversight (2025M-73)
… operations? Audit Period January 1, 2023 – April 29, 2025 We extended the audit period through October 6, 2025, to review fiscal training records. Understanding the Audit … 181-b of Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Malta Ridge Volunteer Fire Company , Schenectady Municipal Housing … is being spent appropriately and effectively.” Malta Ridge Volunteer Fire Company, Inc. – Controls Over Financial … today announced his office completed audits of the Malta Ridge Volunteer Fire Company Schenectady Municipal Housing …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego Northern Catskills … is being spent appropriately and effectively.” East Islip Union Free School District – Financial Condition (Suffolk …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits
… program performance outcomes and preparing vouchers for wage subsidies and achieving milestones. However, OTDA’s system for tracking and monitoring milestones and goal attainment is outdated. Additionally, OTDA’s requirements for documentation are not sufficient to ensure that …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsTransforming the Procurement Function
… Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs. … the Transformation plan on July 24, 2019. The plan called for all support functions to be merged to drive higher … and simplification of processes across the MTA for accountability, and improved performance levels. The end …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionIX.8 Federal Grant Refunds – IX. Federal Grants
… be immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such … a state agency return such refunds directly to the U.S. Treasury or the federal cognizant agency without first … to be immediately documented and transmitted to the States Treasury pursuant to 121 of the State Finance Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsComptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… New York State Comptroller Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler and Ulster … would commit these crimes accountable.” Find out more at: Orange County District Attorney and Ulster County District … NY Comptroller DiNapoli announces a joint effort with Ulster …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Village of Canaseraga – Claims Audit (2023M-48)
… 300 claims we reviewed totaling approximately $758,000, 205 claims (68 percent) totaling approximately $656,000 had …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48DiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… No. 3 (Rensselaer), Holtsville Fire District (Suffolk), Lake Ronkonkoma Fire District (Suffolk), Maynard Fire … to provide proper oversight of the program. For example: Lake Ronkonkoma had seven volunteers who received inaccurate …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Thomas P. DiNapoli, Monroe County District Attorney Brian Green and New York State Police Superintendent Steven … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office … of Investigations , 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Report 2020-S-50 ). About the … Road (LIRR) is one of the oldest commuter railroads still in operation today with a charter dating back to the 1830s. …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followCity of Newburgh – Budget Review (B23-6-9)
… their 2024 adopted budget for the New York State Touring Route Program because there is no assurance the State will … necessary. Review the estimates for New York State Touring Route Program revenue and expenditures and amend as …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Audit of the Tuition Assistance Program at DeVry College of New York (2014-T-2)
The objective of this audit was to determine whether DeVry College of New York (DeVry) officials complied with the State Education Law and the Commissioner of E
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14t2.pdfUnclaimed Property Relating to Sales Finance Companies and Insurance Premium Finance Agencies
Unclaimed property subject to Section 1313 of the Abandoned Property Law includes any amounts held or owing by a company or agency payable to a person or entity
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/sales-finance-companies.pdfUnclaimed Property Relating to Title Insurance Companies
Unclaimed property subject to Section 1317 of the Abandoned Property Law includes any amounts held or owing by a domestic or foreign title insurer or its agent
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/title-insurance-companies.pdfUnclaimed Wages - Department of Labor
Unclaimed property subject to Section 1308 of the Abandoned Property Law includes any monies that are held and owing by the Department of Labor, received from o
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/unclaimed-wages.pdfNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
Former Assemblyman Vincent Graber was a dedicated public servant who garnered great respect from his colleagues on both sides of the aisle
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graberState Agencies Bulletin No. 1117
… instructions to agencies for processing the 2011 Uniform Cleaning and Maintenance Allowance payment. Affected … to a GOER Memorandum dated 12/2/11, a 2011 Uniform Cleaning and Maintenance Allowance payment is authorized for … departments and titles are eligible for the 2011 Uniform Cleaning and Maintenance Allowance payments as listed, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1117-2011-uniform-cleaning-and-maintenance-allowance-employees-designated