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Town of Hamburg - Finance Office (2023M-109)
… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper … Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The … Determine whether the Town of Hamburgs Towns Finance Office credit card purchases were supported and for proper …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Fairview Fire District – Procurement and Claims Audit (2025M-75)
… – pdf] Audit Objective Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods and … Determine whether the Fairview Fire Districts District Board of Fire Commissioners Board and officials procured goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… do not claim approximately $1.5 million in eligible unclaimed project expenditures, seven districts will not … submitted in a timely manner. Review all the identified unclaimed project expenditures and submit corresponding …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectState Contract and Payment Actions in August
… Environmental Conservation $151 million with the U.S. Army Corps of Engineers for the state’s share of costs to reduce …
https://www.osc.ny.gov/press/releases/2019/09/state-contract-and-payment-actions-augustState Contract and Payment Actions in January
… Elevated Technologies for elevator rehabilitation at SUNY College of Optometry. State University of New York $8 million …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress … P. DiNapoli’s Fiscal Stress Monitoring System for the school year ending on June 30, 2020. “This is a time of … uncertainty as the COVID-19 pandemic continues to disrupt school district operations and finances,” DiNapoli said. “I …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressState Comptroller DiNapoli Releases State Audits and Examinations
… (SBHCs) did not follow DOH inventory control regulations for medications and potentially hazardous medical supplies. For example, 10 of the 11 SBHCs sampled had shortages in … An initial audit issued in July 2015 found that applicants for Mitchell-Lama-financed units who were next in line for a …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0DiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… Fund (Fund) is evaluating 42 publicly traded shale oil and gas companies to determine if they are prepared for the … pay a heavy financial cost,” DiNapoli said. “Shale oil and gas companies face significant economic, environmental and … the Fund’s investment portfolio to net zero greenhouse gas emissions by 2040 . Review of Shale Oil and Gas Companies …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasHistorical Fiscal Stress Monitoring System Data
… 2021 2021 2021 2020 2020 2020 2020 2019 2019 2019 2019 2018 2018 2018 2018 2017 2017 2017 2017 2016 2016 2016 2016 2015 2015 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/historical-fiscal-stress-monitoring-system-dataNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… Message from the Comptroller November 2020 In the wake of the COVID-19 pandemic, New Yorkers have seen how the immense fiscal resources of the federal government can help everyday Americans in times of real need. Unfortunately, we have also seen how myths and …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… nd compared to 17 th in 2021 and 20 th in 2022. New York’s rankings prior to FFY 2021 were typically in the 40s out of … New York ranked in the upper half of the states, with rankings of 21 st and 24 th , respectively. Note that for … year-to-year variations in per capita estimates and state rankings reflect such shifts. New York ranked 3 rd in total …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
The former owner of a Long Island pharmacy was arrested Thursday for allegedly defrauding the state of $232000 after the scam was uncovered in two audits by State Comptroller Thomas P DiNapolis office
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudDiNapoli Finds Schools Falling Short on Emergency Planning
… NYS Safe Schools Task Force to make sure our children and school personnel are safe. Emergency planning must be a … three audits that examined safety planning at more than 40 school districts. The audits have found significant problems … instruction for preventing and responding to incidents of school violence and establishes a statewide uniform system …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court today on felony charges … allegedly abused his authority to deceive the residents he was supposed to serve," State Comptroller Thomas P. DiNapoli … to the audit and investigation. A second unnamed defendant was indicted for facilitating the alleged crimes. The …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageOpinion 90-21
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in town) LOCAL … one from the town clerk concerning the proper procedures for the preparation of claims for audit and for retention of audited claims in a town of …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 89-40
… department who is self-employed as a sole proprietor or a partner in a partnership may not be reimbursed for actual … firefighters" (see Memorandum in Support of Senate Bill No. 4531-B, enacted as L 1988, ch 456), we find nothing … , 243 NY 257). This suggests that a sole proprietor or a partner is not considered to be his or her own employer. …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 89-11
… all or a portion of the tax to the department of which it is part. As previously noted, however, sections 9104 and 9105 … as otherwise provided in any special law." Therefore, where an exempt firemen's benevolent association has been … of such corporation shall be the maintenance of suitable headquarters for, and the promotion of fraternal intercourse …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 93-4
… TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, §§10.00, … 35.00: A town board may authorize the issuance of bonds to finance tax certiorari judgments. The resolution … judgment and if so whether the resolution is subject to referendum or a supermajority vote of the board …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… “With a new year and legislative session upon us, today’s State of the State Address by Gov. Hochul outlined her priorities for 2024, addressing … With a new year and legislative session upon us todays State of the State Address by Gov Hochul outlined her priorities for …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… its portfolio for any companies involved in the anti-Israel Boycott, Divestment, and Sanctions (BDS) movement. … restricting or exiting investments. “Attempts to harm Israel’s economy can put our investments there at risk,” DiNapoli said. “Israel remains an attractive place to invest and we look …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-notice