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Opinion 2001-8
… items of expense of the district which shall be charged only against the zone(s), or the other respects in which the … that if the fire protection district is to be dissolved only upon termination of current fire protection contracts, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Oversight of Language Access Services
… and providing sufficient oversight of Language Access Services. The audit covered the period from January 2019 … across NYC’s five boroughs. H+H also provides medical services through programs such as ExpressCare, Correctional Health Services, Community Care, and Street Health Outreach & …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesOpinion 94-7
… Municipal Law, §209-b[2][j]; emphasis supplied). Since only the State Legislature may enact general and special … language of section 209-b clearly suggests that it is only the State Legislature which may supersede the provisions …
https://www.osc.ny.gov/legal-opinions/opinion-94-7DiNapoli: Village Fiscal Stress Declines Again
… to four in 2014, two in 2015 and one in 2016; Ten villages moved out of fiscal stress in 2016; and Twenty-eight villages …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againTown of Tonawanda – Recreation Fees (2017M-133)
… documents such as POS system records or daily cash count sheets to ensure that all fees are accounted for, deposited …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request forms, … leave balances recorded in the employee leave records and found that 12 of these employees’ leave carryover amounts … were overstated by 47 days. Key Recommendations Develop and adopt a comprehensive system of controls over leave time …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Justice Court Fund
… to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report Now Application Resources Other Resources Town and Village Court Revenue Report Contact Us JCR User Guide for Town and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundCharter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of the Middle School construction project and of the … 19, 2014. Background The Charter School of Educational Excellence is a public school, located in the City of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andWestern New York Maritime Charter School – Financial Operations (2015M-124)
… of Audit The purpose of our audit was to examine the School’s student enrollment and billing processes and … 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public … Western New York Maritime Charter School Financial Operations 2015M124 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Williamsville Central School District – Financial Management (2022M-193)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Opinion 99-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients … (when fire district treasurer is proper recipient) INSURANCE LAW, §§9104, 9105: Assuming there is no special act … treasurer would be the proper recipient of foreign fire insurance tax moneys if the fire district fire department has …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… The majority of New York City’s capital projects are over their initial … delivery, according to an analysis released today by State Comptroller Thomas P. DiNapoli. “New York City’s capital projects too often experience delays … The majority of New York Citys capital projects are over their initial …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededHandbook for Reporters of Unclaimed Funds
… 02/2026 Utility Companies 08/2024 New York State Government Information Child Support 01/2026 … Federal Court Funds 11/2025 Public Assistance 08/2024 State Agencies 02/2026 State Institutions (Hospitals, Correctional Facilities, etc.) … all types of entities that report unclaimed funds to the state …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… allegedly stealing a total of nearly $14,500 from the fire company. “The Emmons allegedly cheated Hannibal residents out … 2016, then-Chief Chris Emmons convinced the Hannibal Fire Company to pay for construction of a go-kart track on its property. He claimed it would help raise money for the company and replace bingo nights. The company spent $35,000 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsDiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… Fund (Fund) is evaluating 42 publicly traded shale oil and gas companies to determine if they are prepared for the … pay a heavy financial cost,” DiNapoli said. “Shale oil and gas companies face significant economic, environmental and … the Fund’s investment portfolio to net zero greenhouse gas emissions by 2040 . Review of Shale Oil and Gas Companies …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasComptroller DiNapoli Releases Municipal Audits
… – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (Hamilton County) The town has not … the town clerk recorded and deposited money collected for cottage rentals in an accurate and timely manner Village of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… earned and used. In addition, officials did not have a process to verify accrual balances prior to approving the … deposit, disburse and report all moneys collected in a timely and accurate manner. Auditors also determined that … bank reconciliations or accountabilities to compare cash on hand with outstanding liabilities. In addition, the board …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsOpinion 2003-2
… opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- … board and the village board of trustees shall hold a joint meeting at one location within the proposed joint fire … on to provide, in relevant part, that: If at such joint meeting it is determined by a majority vote of each board to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2DiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
State Comptroller Thomas P DiNapoli the US Attorney for the Eastern District of Pennsylvania the Social Security Administration Office of Inspector General the United States Postal Inspection Service and the Federal Bureau of Investigation announced the arrest and guilty plea of Timothy Gritman
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securitySoaring Health Care Costs Highlight Need To Address Childhood Obesity, October 2012
Obesity rates in New York State and the nation have jumped sharply in recent decades.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-child-obesity-2012.pdf