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Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)

… whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the … Findings The District did not apply for all transportation State aid (State aid) for seven new bus acquisitions resulting in a … whether the District applied for all transportation State aid for new bus acquisitions and whether the Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-bus

Comptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme

… Pharmacy, Inc. ("Value") — a pharmacy formerly located in Corona, Queens before re-locating to its current location in Lynbrook, NY — entered felony guilty pleas in Supreme Court, Queens County admitting to defrauding the … Goldin and Value Pharmacy Inc entered felony guilty pleas in Supreme Court Queens County admitting to defrauding the …

https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaid

State Comptroller DiNapoli Releases Audits

… for improvements. Division of Housing and Community Renewal: Enforcement of the Mitchell-Lama Surcharge … including $274,830 in a less-than-arm’s-length lease transaction where the reimbursed costs exceeded the …

https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-audits

Comptroller DiNapoli Releases State Audits

… needs. Department of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up) (2015-F-1) An initial … March 2013, determined DOT was not collecting all unpaid lease and permit fees. At the time of the audit, DOT was owed $6 million in lease and permit revenues, including $2.4 million between two …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits

Opinion 88-11

… successor in interest. Prior opinions, including 20 Opns St Comp, 1964, p 479, superseded. This is in reply to your … Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 NYS 2d 495, affd 45 AD2d 841, 358 … out the purposes of the gift ( Matter of Heckscher , 131 NYS2d 191). Article 8 of the EPTL confers upon the …

https://www.osc.ny.gov/legal-opinions/opinion-88-11

State Comptroller DiNapoli Releases Municipal & School Audits

… that the town obtained the most favorable terms in the best interests of its taxpayers. Randolph Academy Union Free … have been identified and corrected. City of Newburgh – Budget Review (Orange County) The city’s use of approximately … $1.5 million revenue and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits

Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)

… Pine Plains Central School District Internal Controls Over Select Financial …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-select

Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)

… purchases are ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven … for energy are ensuring they are procuring electricity and natural gas at lowest price …

https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5

Village of Liberty – Financial Condition (2013M-109)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population … Village of Liberty Financial Condition 2013M109 …

https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109

Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)

… whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through … The Town of Neversink is located in Sullivan County and has a population of approximately 3,600. The District is … Town of Neversink Multiyear Planning and Fund Balance Management 2017M260 …

https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260

Opinion 88-9

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … property on behalf of the district. You state that the parcel is needed for an anticipated enlargement of the … purpose (Town Law, §§202-b, 215[5],[19]). Before the parcel may be acquired, however, a proceeding to increase or …

https://www.osc.ny.gov/legal-opinions/opinion-88-9

Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018

… Objective To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31, 2018. About the Program Students are eligible for a tuition … To express an opinion on the fair presentation of the Financial Statements of the …

https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018

Opinion 2005-4

… outlined in section 1804 of the Education Law and the voter approval requirements provided by section 1951 of the … fund in article 2, section 6-p specifically details how the transfer of such monies into the employee benefit … section 1951 of the Education Law. July 19, 2005 Charles I. Schachter, Esq., Counsel Genesee Valley Board of …

https://www.osc.ny.gov/legal-opinions/opinion-2005-4

DiNapoli Calls on Companies to Increase Board Diversity

… board diversity, inclusive of sex, race, ethnicity, age, gender identity and sexual orientation. The companies … increased board diversity inclusive of sex race ethnicity age gender identity and sexual orientation …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversity

Capital One Bank Accounts

… Purpose To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation Authority (MTA) at Capital One Bank and to assess the appropriateness of financial … To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation …

https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accounts

Accidental Death Benefit – En-Con Police Officers Plan

… not due to your own willful negligence, an accidental death benefit may be payable on your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving … Compensation benefit paid or payable because of your death). Any accumulated contributions will be refunded to …

https://www.osc.ny.gov/retirement/publications/1822/accidental-death-benefit

DiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year

… New York City is projecting a surplus of $3 billion for fiscal year (FY) 2015 and a balanced budget for FY 2016 with relatively small gaps in the following three … Thomas P. DiNapoli. “New York City’s budget is balanced for next year and the out-year budget gaps appear …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-year

Cuddebackville Fire District – Board Oversight (2024M-94)

… audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and has possession of the … and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports (AFRs) for …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94