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Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… 31, 2017. Background The Bridgehampton Fire District is a district corporation of the State, distinct and separate from the Towns of Southampton … the point system to ensure compliance with GML. Ensure that complete and accurate records of LOSAP points are …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingNiagara Falls Water Board – Financial Management (2015M-141)
… in accordance with the governing agreements and New York State Public Authorities Law for the period January 1, 2013 … public benefit corporations which were created in 2002 by a special act of the New York State Legislature. The Water … Water Authority’s finances are commingled to the extent that there is no clear division between the two entities. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Village of Hempstead – Budget Review (B17-7-6)
… and internal services funds as of May 31, 2005. New York State Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Opinion 2006-6
… or her discretion. You ask whether a town supervisor may be granted a leave of absence by the town board pursuant to … York State Teachers Retirement System she must resign or be given an authorized leave of absence (see Retirement and … we do not believe that, as an elected official, she may be given a leave of absence. 2 The Court, however, noted the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6DiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
The surge in federal spending in response to the COVID19 pandemic significantly improved New Yorks per capita ranking in the federal balance of payments from 49th in 2019 to 30th in Federal Fiscal Year FFY 2021 according to a report released by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsEDSS - Contract Reporter Exemption Request Help
… quote effort with at least three or more quotes Cost vs. benefit in monetary terms Purchases made by other state …
https://www.osc.ny.gov/state-agencies/contracts/edss-contract-reporter-exemption-request-helpArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… 1, 2024 – December 11, 2025 Understanding the Audit Area A fire company treasurer must properly deposit, disburse, … funding and its mission. From January 1, 2024, through July 31, 2025, the Treasurer deposited revenues and … the Treasurer did not: Deposit revenues totaling $5,191 in a Company bank account within three days of receipt, as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Wrights 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 2006-1
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Payments (of compensation prior to … period) LOCAL LAWS -- Pre-emption (matters contained in article 8 of the Town Law) MUNICIPAL FUNDS -- Payrolls … of section 120 may not be superseded by local law. This is in reply to your letter asking whether a town may pay an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 88-6
… plan") CIVIL SERVICE LAW, §§200 et seq .; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1); RETIREMENT AND SOCIAL … in section 113, the town may implement the plan under its home rule powers or pursuant to collective bargaining. A town … , 48 NY2d 398, 423 NYS2d 466, holding that hospitalization insurance for families of current employees who die after …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Medicaid 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-125Fund 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-followBaldwinsville 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-256Fund 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-dataOpinion 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-0State Comptroller DiNapoli Statement on City's Preliminary Budget Proposal
… Mayor Bill de Blasio's proposed budget clearly lays out his bold vision, … Mayor Bill de Blasios proposed budget clearly lays out his bold vision …
https://www.osc.ny.gov/press/releases/2014/02/state-comptroller-dinapoli-statement-citys-preliminary-budget-proposal