Search
Opinion 99-3
… contribution to designated charitable organization as memorial in honor of deceased firefighter) INSURANCE LAW, … by the family of a deceased volunteer firefighter, as a memorial in honor of the deceased firefighter, made for the … to make a contribution to a charitable organization as a memorial to a deceased firefighter. Insurance Law, §§9104 and …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of … Audit Area Operating a fire company in accordance with its Certificate and providing adequate financial oversight is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98New York’s Economy and Finances in the COVID-19 Era
… updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions … PUA and PEUC are entirely federally funded, New York State employers pay UI taxes to support the traditional … Take Another Six Months or More The Census Bureau’s Small Business Pulse Survey has been collecting data for over six …
https://www.osc.ny.gov/reports/covid-19-december-2-2020Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… [read complete report – pdf] Audit Objective Did Cicero Volunteer Fire Department (Department) officials … Did Cicero Volunteer Fire Department Department officials ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Comptroller DiNapoli Releases Municipal Audits
… totaling $14,458 for water bills from the September 2022 and March 2023 billings. Town of Byron – Procurement … of Dec. 31, 2023, required annual audits for 2017 through 2022 were not conducted. As a result, there is no independent … required annual financial reports for 2018 through 2022 were not filed. Town of Exeter – Town Clerk/Tax …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The former clerk-treasurer did not make cash deposits in a timely manner or properly record her leave usage. In … Afton Central School District – Fund Balance Management (Chenango County) The board and district officials did not … Union Free School District – Management of Nonstudent Network User Accounts (Nassau County) District officials did …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… events, potentially putting the public at risk, according to an audit of the Department of Environmental Conservation … is crucial so the public can avoid exposure. I urge DEC to redouble efforts to make sure all municipal sewer systems are complying with … events potentially putting the public at risk according to an audit of the DEC …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsOpinion 91-17
… Bidding (purchases by other than municipal hospitals from group program under the Public Health Law) GENERAL MUNICIPAL … bidding in General Municipal Law, §103(8), under a group purchasing program operated pursuant to Public Health … bidding in General Municipal Law, §103(8), under a group purchasing program operated pursuant to Public Health …
https://www.osc.ny.gov/legal-opinions/opinion-91-17DiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… to from the state’s pension system,” DiNapoli said. “My office is committed to protecting the pension system, its members and their beneficiaries. My thanks to District Attorney Doorley and the New York State … 18 direct deposits totaling $19,524 went to her bank account. Walsh allegedly stole $12,973 by withdrawing $4,333 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsDiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… more effectively and be more accountable to the public. “My goal is to shed light on these types of entities – share … activities, provide water delivery and sewer systems, manage solid waste, maintain parking structures, and manage public housing. They can be either public or private …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyDiNapoli: CDTA Overtime Expenses and Ridership Growing
… Thomas P. DiNapoli. “CDTA operates a vital service for Capital Region residents, employers and … including regular bus service, express commuter service, access transit, paratransit and shuttle services in Albany, … to strengthen government accountability, improve public access to information, and provide New York’s taxpayers and …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingCost-Saving Ideas: Evaluating Solid Waste Collection Options
… collection efforts. Transfer stations: A transfer station may include one or more large containers for solid … contract for these same services individually. Advantages: Control over the days and hours of collection improve safety, reduce noise, litter and pollution. Greater control over community's safety and attractiveness by …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsSelected Aspects of Subway Station Safety (Follow-Up)
… Signage immediately either through the station signage web portal or by faxing a Signage Request form. The initial …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followAssessment and Collection of Selected Penalties
… who have not paid their outstanding penalties, including referral to the Attorney General and State Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesYouth Facility Chargeback Rates to Localities (Follow-Up)
… Purpose To determine the extent of implementation of the seven … recommendations included in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20). Background Our initial audit … To determine the extent of implementation of the seven … recommendations included in our original report Youth Facility Chargeback Rates to Localities …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… All Patient Refined Diagnosis Related Groups (APR-DRG) inpatient claims containing a severe malnutrition diagnosis . … December 31, 2017, Medicaid paid about $521 million for inpatient claims that included a severe malnutrition … Key Finding We identified $416,237 in overpayments on inpatient claims that certain hospitals billed to Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionContract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions Guidance: To generate an … Entering New Begin and Expire Dates for SFS Amendment Transactions …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … the Board with budget-to-actual reports for expenditures on a monthly basis. The Board authorizes each claim for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248St. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Broome County – Financial Condition (2013M-224)
… million for the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding County officials did not …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224