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Wrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
… report – pdf] Audit Objective Did the Wrights Corners Fire Company, Inc. (Company) Treasurer (Treasurer) maintain complete financial … 2024 – January 9, 2026 Understanding the Audit Area A fire company’s treasurer should maintain complete financial … Did the Wrights Corners Fire Company Inc Company Treasurer Treasurer maintain complete …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-andOpinion 88-46
… 1723-a; GENERAL MUNICIPAL LAW, §§11, 119-o: Pursuant to a cooperative investment agreement, school districts and … obligations in which all the participants are authorized to invest. The fiscal officer of a participating school … may be given custody of the funds and the authority to invest those funds. Authority over the investment of funds …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Comptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… his inaugural committee for personal use and his failure to disclose it. "This official allegedly misused campaign funds and failed to report gifts." State Comptroller Thomas P. DiNapoli … "We will continue to fight public corruption wherever we find it." "As we allege, Mayor Thomas used his campaign and …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… services and educational services, have increased their share of total employment in New York state (including New … each of the state’s nine regions outside of New York City share three of the five largest industry sectors – health … Valley and North Country) in 2024, though the sector’s share of total employment has dropped in most regions since …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyDiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… as a whole (73%), according to a report released today by State Comptroller Thomas P. DiNapoli. The sector’s … strong job gains over the past two years were fueled by increased demand for moving goods rather than people … is expected to fully recover its COVID-19 pandemic losses by the end of 2022, barring new economic disruptions to …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eFund Financial Data – 2022 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followFund Financial Data – 2021 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… established adequate internal controls over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Opinion 94-5
… an issue (see Phillips v Maurer, 67 NY2d 672, 499 NYS2d 675; Schulz v State, 148 Misc 2d 677, 561 NYS2d 377 app dsmd … Home Rule Law, §10[1][ii][d][3][4]; see 1992 Opns St Comp No. 92-56, p 134). The conclusion that section … reference to town officers and employees, was intended to address those concerns and to authorize a report to …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… 31, 2016. Background Federal regulations require the State Medicaid program to provide transportation to medically … December 2015, all non-emergency transportation services that were previously covered by mainstream managed care were … tolls after we requested records supporting the tolls. As a result of our audit, the taxi company self-reported the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
District officials did not properly identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health DOH regulations
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andOpinion 2010-3
… loans from the New York State Emergency Services Revolving Loan Account ("Account') for such purchases ( see Budget … the contract price. 4 The town also may not make a gift or loan of money to the incorporated fire company to cover the …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Town Allegany , Chili Public Library , Clyde Fire Company , Village of Cohocton , Concord … Springport , Village of St. Johnsville , Uniondale Public Library , Town of Virgil and the Village of Washingtonville . …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 90-29
… OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not … restitution agency may not deposit into its general fund unclaimed restitution payments collected by the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Medicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Purpose To determine whether Davis Ethical Pharmacy (Davis Ethical) … operated by William Davis, a licensed pharmacist. Pursuant to allegations of improper billing practices, there have been … 2011, Davis Ethical was sold. We limited our audit to claim payments made to Davis Ethical during the time it …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of which …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followGreat River Fire District – Treasurer Reports (2025M-125)
… appropriations were $419,735 and the District had four bank accounts with a combined balance of approximately $1 … with adequate information. The Treasurer’s calculated book balances for the general fund checking account varied from the accounting record’s book balance by $12 to $4,701. The Treasurer did not provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125Opinion 2002-15
… the unincorporated area of the town (see, e.g., 1994 Opns St Comp No. 94-10, p 17; 1989 Opns St Comp No. 89-61, p 135; 1980 Opns St Comp No. 80-334, p 98; Incorporated Village of Ardsley v Town of Greenburgh , 79 … powers, exempt properties in that portion of a town within incorporated villages from real property taxes for particular …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… the unincorporated area of the town (see, e.g., 1994 Opns St Comp No. 94-10, p 17; 1989 Opns St Comp No. 89-61, p 135; 1980 Opns St Comp No. 80-334, p 98; Incorporated Village of Ardsley v Town of Greenburgh , 79 … powers, exempt properties in that portion of a town within incorporated villages from real property taxes for particular …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15