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Opinion 92-44
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to fringe benefits pursuant to … Whether pursuant to General Municipal Law 207m the chief of police of a city who is the permanent fulltime head of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Opinion 91-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … as deputy supervisor) -- Powers and Duties (appointment of board member as deputy supervisor) SUPERINTENDENT OF … additional compensation must be advertised in the notice of public hearing on the towns preliminary budget …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Report on the State Fiscal Year 2021-22 Executive Budget
The COVID-19 pandemic has had a severe fiscal impact on New York State, and the Executive Budget for State Fiscal Year (SFY) 2021-22 demonstrates the need for additional federal assistance.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2021-22.pdfAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Determine whether the Amani Public Charter School School officials procured goods and services in …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Claims Processing Activity October 1, 2020 Through March 31, 2021 (2020-S-54)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s54.pdfClaims Processing Activity April 1, 2020 Through September 30, 2020 (2020-S-22) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s22-response.pdfClaims Processing Activity April 1, 2020 Through September 30, 2020 (2020-S-22)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s22.pdfDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… York State Comptroller Thomas P. DiNapoli. The analysis is based on data from his office’s Agency Services Monitoring … displays funding, staffing levels and service performance for 36 city agencies. This data is updated regularly and … and the public can see what progress is being made with city services.” Key Highlights: Staffing Has Not …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… estimates bonuses to decline 22%, but could fall further. Funds set aside for compensation in the industry have …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… manner to enable informed decision-making by the board of fire commissioners, prevent fraud or misappropriation of funds, comply with reporting requirements and maintain … and proper financial management, oversight by the board of fire commissioners and taxpayers, and the protection of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118DiNapoli: Localities Spending More to Address Climate Change Hazards
… A sample of local governments across New York reported $1.34 billion … on capital projects over a 10-year period, with about 55% of the total in response to climate-related hazards such as … DiNapoli said. “Local governments are shouldering much of the financial burden of climate change as they maintain …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… County officials to strengthen financial practices and guard against potential fraud in the future. I thank County … Review the policies and procedures for the collection of parking fees at the county parking lot to maximize revenue and safeguard cash; and …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… Monthly Reporting Requirement Pursuant to §107 of the State Finance Law, the Commissioner of Taxation and Finance is required to publish in the State Register, on or before the last day of each month, a detailed statement of all balance(s) on … The Commissioner of Taxation and Finance is required to publish in the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … District sampled for Cycle Two testing, 120 water outlets (26 percent) exceeded the lead action level. We reviewed 25 of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingChautauqua Lake Central School District – Procurement (2024M-3)
… – pdf] Audit Objective Determine whether Chautauqua Lake Central School District (District) officials procured … Determine whether Chautauqua Lake Central School District District officials procured fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3DiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… and improve results and ensure the efficient use of funds. Report New York City Restaurant, Retail and Recreation …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… by writing checks to the two businesses he owned, 211 Medical, P.C. (“211 Medical”) and N.A.S. Management Co., Inc. (“N.A.S.”). MELIN … then deposited the checks to bank accounts held by 211 Medical or N.A.S. MELIN also charged expenses of 211 Medical …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… New York’s rural areas. The COVID-19 pandemic and economic shutdown led to job losses across almost all industries in … The COVID19 pandemic and economic shutdown led to job losses across almost all industries in …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesDiNapoli: Wall St. 2021 Profits near Record Levels
… income taxes for revenue, and absence of a general real property tax, means it relies more heavily on Wall St. …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsDiNapoli: Brooklyn is King of NYC Economic Growth
… jobs in 2012 after decades of losses, according to an economic snapshot of Brooklyn released today by New … DiNapoli. "Business in Brooklyn is booming and people want to live there because of the borough’s economic … the borough’s overall economy is flourishing and is poised to keep growing." "There is no question: Brooklyn is …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growth