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Scarborough Fire District – Board Oversight (2025M-117)
… Did the Scarborough Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the … submissions, and forward to April 30, 2025, to review Commissioners’ training certifications. Understanding the … five-member Board, including the Chairwoman and four Commissioners, is responsible for the District’s general …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117DiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… totaled $111.7 billion, $2.9 billion higher than the forecast released by the Division of the Budget (DOB) in the … 202223 totaled $1117 billion $29 billion higher than the forecast released by the Division of the Budget DOB in the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearEastport Fire District – Procurement (2025M-50)
… (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period January 1, 2024 – December 31, … be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… emergency drills? Audit Period July 1, 2023 – June 24, 2025 Understanding the Audit Area Emergency drills include … and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, evacuation routes and … set forth in Article 3 of New York State General Municipal Law (GML). Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… emergency drills? Audit Period July 1, 2023 – July 10, 2025 Understanding the Audit Area Emergency drills include … and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, evacuation routes and … set forth in Article 3 of New York State General Municipal Law (GML). Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Cost-Saving Ideas: How to Reduce Energy Costs
… weather stripping. Use programmable thermostats to raise air conditioner settings and lower heating settings. Resources …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsOversight of Passenger Safety (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations made in our initial audit report, Oversight of Passenger Safety (Report 2017-S-50 ). About the Program … To determine the extent of implementation of the four recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followComptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… NY Comptroller DiNapoli announces a joint effort with Ulster …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… Inspecting Highway Bridges and Repairing Defects ( 2012-S-34 ). Background Our initial audit issued on May 19, 2014, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… were appropriate and comply with applicable Federal and State laws and regulations and Department policies and … the Department’s recovery of UI overpayments made to New York State (NYS) employees. Background We examined high risk …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Comptroller DiNapoli and State Fiscal Officers Urge Federal Administration to Curb Harmful Immigration Enforcement Actions
… in commerce as workers, consumers, and business owners. For an economy to function, people must feel safe to go to …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-state-fiscal-officers-urge-federal-administration-curb-harmful-immigrationDiNapoli Estimates LIRR Strike Could Cost Up to $61 Million Daily in Lost Economic Activity
… Thomas P. DiNapoli today estimated the potential Long Island Rail Road (LIRR) strike could cause up to $61 million … rely on the railroad every day, traveling between Long Island and New York City, and within Long Island for work and other activities, such as shopping and …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-estimates-lirr-strike-could-cost-61-million-daily-lost-economic-activityOpinion 99-6
… though they exercise governmental functions (see Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. … different from saying that it is the State" ( Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. The 2019 … were prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19HeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2014, HeartShare reported approximately $38 million in reimbursable costs for the SED preschool cost-based programs. In addition to the SED programs, HeartShare operates several … fiscal years ended June 30, 2014, we identified $1,529,789 in reported costs that did not comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualApplying for Benefits – Article 14 Benefits
… you must file the appropriate application form with the Office of the State Comptroller in a timely manner. Forms … will consider it filed when it is delivered to us by the Post Office. If you are concerned about meeting a filing … Filing Multiple Applications Should you become ill or disabled and unable to perform your duties, depending …
https://www.osc.ny.gov/retirement/publications/1644/applying-benefitsOpinion 2006-2
… in order to increase the maximum amount to be expended for establishment of a water district, even though the … in order to increase the maximum amount to be expended for the establishment of a water district, if the increased … maximum amount of the water improvement to be constructed for the district must be stated in both the petition and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Examination of Unemployment Insurance Benefits 2016 Annual Report
… Purpose The objectives of our examination were to determine if payment requests and payments DOL approved were appropriate , and if DOL recouped overpayments based on current and prior year … The objectives of our examination were to determine if payment requests and payments DOL approved were …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011. … the State Comptroller shall ascertain the total amount of expenses the Department of Motor Vehicles incurs in its … and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2008 …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… [read complete report – pdf] Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and … Determine whether the Town of Pittsfields Town Town Supervisor Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80