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State Comptroller DiNapoli Releases Audits

… audit program that includes conducting on-site audits of pharmacies, providing audit reports to Civil Service and … did not perform on-site audits of all the top 50 paid pharmacies for calendar years 2019–2023, as required by the … the identification and referral of fraud and abuse than what is outlined in the Contract, resulting in CVS Caremark …

https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-audits

DiNapoli: Localities Spending More to Address Climate Change Hazards

… to climate-related hazards such as increased flooding and storm damage, according to a report released today by State … in response to climate change, with flooding and increased storm activity far outweighing other issues. Respondents … to climaterelated hazards such as increased flooding and storm damage according to a report released today …

https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazards

XII.6.Z Processing Payments to Complex Entities – XII. Expenditures

… for Business Units to follow which meets the needs of both New York State and the vendor. Business Units must process … contract) or as directed by the vendor: Vendor ID Vendor Name 1000008868 VERIZON WIRELESS 1000008910 VERIZON … Payments National Grid is a provider of electric and gas services in New York State. To provide these services, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entities

DiNapoli: State Pension Fund Calls on Companies to Address Climate Risk, Transition to Cleaner Operations

… Pizza Inc., to set targets to reduce their greenhouse gas emissions (GHG), adopt new energy efficiency measures and … that addressing climate change, by reducing their carbon emissions, helps their long-term success and benefits … change risks they face, to report on and reduce their GHG emissions and to acknowledge the business opportunities and …

https://www.osc.ny.gov/press/releases/2021/03/dinapoli-state-pension-fund-calls-companies-address-climate-risk-transition-cleaner-operations

Yaphank Fire District – Claims Processing (2013M-51)

… claims. At monthly meetings, the Board simply receives a warrant of claims for approval. The Board passed a resolution … including only those specific exceptions allowed by Town Law, the resolution also allows credit card bills to be paid … all claims, other than those exceptions allowed by Town Law, are audited and approved by the Board before the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51

Ordinary Disability – Article 14 Benefits

… or mental incapacity; Have five years of credited service; and Be eligible for primary Social Security disability … 100 percent of any Workers’ Compensation benefit payable and 50 percent of the primary Social Security benefit … for PFRS Tier 3 members Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1644/ordinary-disability

City of Newburgh – Budget Review (B23-6-9)

… with insufficient amounts to cover expenditures. As a result, the appropriation for personnel services is likely …

https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9

Town of Ulster – Fire Protection Services (2015M-177)

… services to the Town’s fire protection districts for the period January 1, 2013 through March 31, 2015. … The Town of Ulster is located in Ulster County and has a population of approximately 12,300. The Town is governed by … total approximately $17.7 million. Key Findings The Board does not have a current written contract with one of the fire …

https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177

Town of Sidney – Supervisor’s Disbursements (2015M-214)

… Purpose of Audit The purpose of our audit was to assess the Board and Supervisor’s oversight … The purpose of our audit was to assess the Board and Supervisors oversight …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214

Opinion 93-20

… mandatory referendum in the case of an elective receiver. You ask whether a town, by resolution, may require a …

https://www.osc.ny.gov/legal-opinions/opinion-93-20

Village of Monticello – Budget Review (B4-14-15)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Monticello’s tentative budget for the 2014-15 fiscal year … Village of Monticello Budget Review B41415 …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

Opinion 91-48

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (planning … board review of shopping center expansion) -- Interest in Contract (planning board review of shopping center … PLANNING -- Planning Boards (board member participating in review of project when applicant represented by board …

https://www.osc.ny.gov/legal-opinions/opinion-91-48

Opinion 2000-6

… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies …

https://www.osc.ny.gov/legal-opinions/opinion-2000-6

Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms

… taken of the front and rear of the vehicle (to capture the license plates). E-ZPass is an electronic toll collection … a toll bill for facility usage.) For Tolls by Mail, the license plate images are used to retrieve the motorist’s … as transactions that cannot be collected. Examples include license plate images that are not captured or are illegible, …

https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms

Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)

… pollution and manage erosion control and other related land use issues. The District is governed by a five-member …

https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-and

Town of Broome – Purchasing and Justice Court (2014M-255)

… practices and the Justice Court’s financial activity for the period January 1, 2013 through March 3, 2014. … function; instead each Department is responsible for making purchases. The Town maintains a Justice Court with … compliance with the Town’s procurement policies and used for proper Town purposes. The Board did not require …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255

Plymouth Fire District – Controls Over Financial Activity (2014M-211)

… June 16, 2014. Background The Plymouth Fire District is a district corporation of the State, distinct and separate … 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211

Accidental Disability – Article 14 Benefits

… Eligibility You may be eligible for an accidental disability retirement benefit if: You are … negligence. There is no minimum service requirement for an accidental disability retirement benefit. The Benefit … with your power of attorney may file your Application for Article 14 Disability Retirement Benefits (RS6411) with …

https://www.osc.ny.gov/retirement/publications/1644/accidental-disability