Search
State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … allowed them to carry over at the end of the year. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… June 30, 2014. "This special education provider failed to adhere to the State Education Department's rules for getting … DiNapoli said. "We have referred our findings to the SED for the recovery of this money. Department …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… the Audit Area The Board must provide oversight to ensure that financial operations are properly managed. … segregate duties or implement compensating controls to safeguard funds, and review records and reports to detect discrepancies. The Department has 27 volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyEast Hampton Housing Authority – Board Oversight (2017M-33)
… not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank reconciliation duties are segregated. Signed blank checks were kept on hand for use in emergencies. Bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Oversight of Resident Care-Related Medical Equipment in Nursing Homes
… Standard Health (quality of care) and Life Safety Code (LSC) (fire and safety) inspections; Complaint surveys, which … progress in correcting previously noted deficiencies. The LSC component of the Certification survey covers inspection …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… with 35 companies, including Sprint Nextel Corporation and TD Ameritrade. As of Jan. 2015, the Fund owned 11,892,910 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsNYS Comptroller DiNapoli: Amazon Must Ensure Its Business Is Not Adding to Racial Inequality
… filed a shareholder proposal at Amazon.com, Inc. asking for an independent audit to assess the company’s policies and … to root out any other systemic problem and mitigate risks for long-term investors. Amazon needs an unbiased look at how … to COVID-19. Discriminated against a former employee for racial discrimination who led a walkout over concerns …
https://www.osc.ny.gov/press/releases/2020/12/nys-comptroller-dinapoli-amazon-must-ensure-its-business-not-adding-racial-inequalityDiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… Transportation Authority’s debt levels found the MTA does not have the resources to fully fund its $54.8 billion … and more than 70% on commuter railroads. If ridership does not return as expected by 2024, the MTA will face the … Transportation Authoritys debt levels found the MTA does not have the resources to fully fund its $548 billion …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programOpinion 93-23
… the opinion. CONFLICTS OF INTEREST -- Electrical Services (chair of planning board who performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical … AND PLANNING -- Planning Boards (electrical contractor as chair of board) GENERAL MUNICIPAL LAW, §§801, 803: Whether an …
https://www.osc.ny.gov/legal-opinions/opinion-93-23DiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… Investigators found Thorne cashed out a combined 160 hours of leave in 2019 without board approval or knowledge, …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… the health and safety of residents and whether funds at these developments are being used for intended purposes. … its oversight of the physical and financial conditions at the sampled developments. Management at all three sampled developments failed to provide a safe …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… must: Specifically be addressed to the New York State and Local Retirement System; Specifically identify the party(ies) authorized to …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsOpinion 97-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … may be expended to provide a death benefit to a member of the Volunteer and Exempt Firemens Benevolent Association …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Selected Aspects of Parking Violations Operations to Collect Fines and Fees
… identifies and collects fines and fees that are due for parking violations. This audit covered the period from … is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can issue parking summonses within New York City. During fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesOpinion 88-11
… AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a park, subject to a private … right, the land, upon its discontinuance as a park, may be re-conveyed to the original grantor or his successors in …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Comptroller DiNapoli Releases Municipal Audits
… various programs to divert waste from the landfill and monitors program effectiveness by tracking results at least quarterly. For fiscal years 2011 through 2013, the recycling program has saved the county more than $1 million. …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Opinion 2002-5
… development rights in land for open space preservation. A bond resolution to authorize the issuance of such obligations would be subject to permissive … development rights for open space preservation and that a bond resolution to finance the acquisition of such rights …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 91-7
… DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may contract for emergency … the emergency rescue and first aid squad of a village fire department may provide general ambulance service to …
https://www.osc.ny.gov/legal-opinions/opinion-91-7DiNapoli: Tax Breaks From IDAs Continue to Climb
… A Map of 2015 IDA Data by Region is also available, go to: …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbOpinion 2006-2
… that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Procedural Requirements (procedures … Attorney Town of New Baltimore 1 The State Comptroller’s approval is required for an increase in the maximum amount … property” or, if different, the “typical one or two family home” (see Town Law §§193[2], 209-a), as stated in the notice …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2