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Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) … has a strong claims auditing process, the control consciousness of its staff is enhanced because officers and … authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Opinion 95-18
… cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You ask whether a village, in … by villages. Section 15-1502 prescribes the procedure for the sale of burial lots but is silent with respect to the … upon lot owners a yearly assessment of up to twelve dollars for maintenance purposes (Village Law, §15-1506[1]), …
https://www.osc.ny.gov/legal-opinions/opinion-95-18City of Rome – Solar Power Purchase Agreements (2015M-290)
… purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, 2015. …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Focus on Facts
… 2023 NYS, Parks Accessibility (Follow-up), October 2025 NYC, Park Accessibility (Follow-up), November 2024 NYSPRHP, … Lead in Water: Testing and Reporting, December 2025 Severe Weather Events and Resiliency in NYS, October 2025 DEC, … and Implementation of Measures to Address Extreme Weather Conditions, September 2023 DOH/HSES, Oversight of …
https://www.osc.ny.gov/focus-onDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… The recently enacted fiscal year 2016-17 state budget includes a $1.4 billion increase in school aid, … personal income tax cuts for most taxpayers, but adds to state debt and shifts significant spending off-budget and to authorities, according to a report released today by State Comptroller Thomas P. DiNapoli. The report also notes …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andComptroller DiNapoli Releases State Audits
… $99,044 for a low birth weight payment based on a reported newborn birth weight of 215 grams. However, the newborn’s actual birth weight was 3,215 grams. Medicaid … fee-for-service and managed care low birth weight newborn claims. At the time the audit fieldwork concluded, …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. … issuing triplicate receipts, recording the date and form of payment, or conducting an independent review of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… P. DiNapoli. “New York City acted quickly to use federal dollars to shore up its finances and keep vital services … Coronavirus State and Local Fiscal Recovery Funds (SLFRF) for states, local and tribal governments with resources to … The U.S. Treasury Department has praised recipients for recovery strategies that prioritize urgent needs but has …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… New York State Comptroller Thomas P. DiNapoli and Department of … of bank and credit union branches in areas across New York State where there is a demonstrated need for banking … BDD. To encourage participation in the BDD program, the State Comptroller’s office makes public deposits available to …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… he wrote $1.1 million in fire department checks to his chiropractic and another business to support his opulent …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisState Comptroller DiNapoli Releases School Audits
… . Long Beach City School District – Controls Over Cash Receipts (Nassau County) The district did not establish … monitor the cabinet. In addition, the clerks do not always log cash receipts into the cash receipts log when it is … and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: State Faces Potential Budget Gaps
… this year, and the use of temporary resources to pay for recurring costs. “New York is facing the prospect of … long-term structural balance and ensure that taxpayers’ dollars are used cost-effectively.” The Division of the … from State Operating Funds will not exceed 2 percent. For the first time since DOB started using this presentation …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsNYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… are trying to impose partisan politics on what should be dollars and cents, nonpolitical investment decisions. They … of hardworking Americans. My thanks to President Biden for his assurance that he will do the right thing and veto … to support your planned veto of H.J. Res. 30 — Providing for congressional disapproval under chapter 8 of title 5, …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… New York State Comptroller Thomas P. DiNapoli and New York State Attorney General Eric T. Schneiderman … Council). Friedman pleaded guilty to felony Grand Larceny and Conspiracy charges for facilitating the theft of $9 … nonprofit organization in a 20-year grand larceny and kickback scheme. Friedman admitted that between the early …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackState Comptroller DiNapoli Releases Audits
… Program (Program) designed to support small businesses or for-profit independent arts and cultural organizations … by the COVID-19 pandemic that either did not qualify for federal assistance programs or that received inadequate … drivers)—receiving a significant percentage of the total dollars spent. State Education Department (Preschool Special …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… General Dynamics agreed to set quantitative goals for lowering its GHG emissions based on guidance from the … global temperatures. Climate change puts trillions of dollars at risk globally, affecting a significant percentage … no agreement was reached, including: Resolution calling for ExxonMobil to address climate change and explain how it …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli Releases Review of Executive Budget
… Executive Budget that the budget will remain in balance for the next five years, the direction of the pandemic, … build up the state’s reserves, so we are better prepared for future emergencies or an economic downturn.” The SFY … surpluses through SFY 2025-26. Risks The predominant risk for the financial plan forecast is the uncertainty of the …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… change, addressing material risks and opportunities for the Fund's investments. At his direction, the Fund … the Fund's investment decisions, including: $4 billion for the low emissions index; $3 billion in sustainable … and Joined forces with investors representing trillions of dollars in engaging corporations to accelerate and expand …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsState Comptroller DiNapoli Releases School Audits
… policies and procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Auditors reviewed the district’s general fund budgets for the 2012-13 through 2014-15 fiscal years and found that …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsTown of Cicero - Procurement (2020M-8)
… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8