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Opinion 99-1
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer … award program for volunteer firefighters must be held in trust. (2) A service award program may provide death …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Village of Hempstead -- Budget Review (B7-15-7)
… budget for the 2015-16 fiscal year. Background Chapter 646 of the Laws of 2006 authorizes the Village of Hempstead …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7DiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… group homes across eight counties. Employees at each group home routinely purchase food and household items necessary to … local retailers and, six months later, from Finger Lakes Home Supply (Home Supply) without competitive bidding. In addition, the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyComptroller DiNapoli Releases School Audits
… announced his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego Northern Catskills … is being spent appropriately and effectively.” East Islip Union Free School District – Financial Condition (Suffolk …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney General Eric T. Schneiderman announced that … over $148,000 in pension payments from the New York State and Local Employees Retirement System paid to her father, … with Attorney General Schneiderman, she has pleaded guilty and must make repayment in the thousands.” “When individuals …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… DiNapoli finds that New York’s Tuition Assistance Program (TAP), the state’s primary need-based grant program for … the 2008-09 academic year (AY) and that undergraduate TAP recipients dropped by 77,000 (21%), with steep declines … schools (40%), and lowest income households (38%). “TAP has helped generations of New Yorkers attend college, but …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsSpecial Disability Benefits – Special 20- and 25-Year Plans
… the public. Firefighters who are permanently disabled by heart disease or lung disease, but who passed a physical … benefit. Police officers who are permanently disabled by heart disease, and who passed a physical examination upon … reveal any evidence of disease or other impairment of the heart, may be eligible for an accidental or performance of …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsTown of New Berlin – Ambulance Company Loan (2013M-22)
… Audit The objective of our audit was to assess the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, through June 28, … monies from one or more federal HUD programs. We have been informed by the United States Department of Housing and Urban …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Maximus, Inc.
… the claimed savings. Background DOH added $435 million in contract amendments for services outside the scope of the … life of the contract to August 19, 2017. This is the third in a series of letters related to this contract. Key Findings … occurred because Maximus included the data centers staff in the same cost pool as bonus-eligible executives, even …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incState Comptroller DiNapoli Releases Municipal & School Audits
… to appropriate fund balance and reserves and increase real property taxes by 13% to close projected budget gaps. …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, … Board (Board) did not conduct the required annual audit of the Clerk’s records and reports. As a result, the Board’s … not: Deposit 54 clerk fees totaling $3,726, and 28 out of 50 tax collections tested totaling $69,975 in a timely …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78DiNapoli: CDTA Overtime Expenses and Ridership Growing
… The Capital District Transportation Authority’s (CDTA) reported overtime payments … fulfills its mission effectively.” CDTA provides regional transportation services including regular bus service, … electric buses. CDTA is one of four upstate regional transportation authorities, ranking third in terms of total …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingState Agencies Bulletin No. 1909
… Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv) or Leave of Absence/WPS (WC 60% SUP) on the payment effective dates of 03/25/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … were accurately distributed. Fairview Fire District – Procurement and Claims Audit (Dutchess County) The board and … that she did not initially have access to the OSC’s online portal to file the reports. Town of Marathon – Transparency …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsTown of Pleasant Valley – Financial Management (2024M-158)
… report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated … million in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… 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 2018-19 … 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-great-neck-transparency-fiscal-activities-s9-24-20Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … Section 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years have not been audited. Ensure … required by GML Section 30 and Village Law Section 4-408. In addition, revenue and expenditure accounting entries …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19DiNapoli Releases July Cash Report
… according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. The … projections. Business tax collections through July totaled just over $2 billion, representing a decline of $533.6 … lower than projections from the Enacted Budget. Spending for local assistance programs totaled $32.2 billion and was …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportState Comptroller DiNapoli Releases School Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-audits