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West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104DiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 and was considerably … increased only 0.5 percent for the first six months of 2015, with many counties seeing a decline in their … grew by $91 million, or 2.7 percent in the first half of 2015, accounting for a substantial part of local sales tax …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP), administered by the State … Department of Civil Service (Civil Service), provides health insurance coverage to active and retired State, …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryCentral Office – Controls Over Bank Accounts
… determine whether officials of the City University of New York’s (CUNY) Central Office adequately ensured that all bank … Other Related Audits/Reports of Interest CUNY Lehman College: Controls Over Bank Accounts (2014-S-69) CUNY SPS: …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… good job opportunities for all New Yorkers remains a challenge." While each of New York’s 10 labor market regions …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008Comptroller DiNapoli Releases School Audits
… District , Rondout Valley Central School District , Silver Creek Central School District and the Wallkill Central School … limit imposed on unrestricted fund balance. Silver Creek Central School District – Financial Condition … District Rondout Valley Central School District Silver Creek Central School District and the Wallkill Central School …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2Sign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… for Candlewood Suites in North Carolina, the Boston Duck Tour and household expenses. Brown, who was treasurer for …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftCity of Lockport -- Budget Review (B18-1-10)
… appear reasonable. The City did not appropriate any fund balance as a financing source in the 2019 general, water, sewer, or refuse fund budgets and unrestricted fund balance in the general, water, sewer and refuse funds were … City officials should assess whether the unrestricted fund balance is sufficient for their particular situation …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… and is located in Westchester County. The City is governed by a charter and State and local laws. The elected …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fTier 2, 3, 5 and 6 Death Benefits – Career Plan
… 130 of the Civil Service Law. If you are in service at age 61, your death benefit will be reduced by 3 percent and … the ordinary death benefit that would have been payable at age 60, if any, or at retirement, whichever was earlier. Example: Retirement at age 62 with a salary of $60,000 $60,000 × 3 = $180,000 …
https://www.osc.ny.gov/retirement/publications/1642/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – New Career Plan
… retirement(50 percent of ordinary death benefit): $84,600 2nd year of retirement(25 percent of ordinary death benefit): $42,300 After 2nd year of retirement(10 percent of benefit at age 60): …
https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefitsDiNapoli Announces State Contract and Payment Actions for November
… or other improprieties. Cumulatively through November for calendar year 2016, DiNapoli’s office has approved 17,541 … not-for-profits to do state business, make procurement requirements uniform, and toughen ethics and transparency … with Morvillo Abramowitz Grand Iason & Anello, PC for legal services related to the U.S. Attorney’s Office …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-state-contract-and-payment-actions-novemberOpinion 2005-3
… or statutory amendments that bear on the issues discussed in the opinion. PARKING FACILITIES -- Construction of (by … (General Municipal Law §2). 3 Therefore, section 72-j does not provide authority for a school district to … to sell “any real estate … and the buildings thereon ..”, does not encompass a sale of property that it is currently …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3State Comptroller DiNapoli Releases Municipal & School Audits
… performed throughout the project. Work associated with six change orders totaling $65,537 was completed without the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 2002-16
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … State Constitution generally prohibits towns and villages from giving or loaning money or property to or in aid of any …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 99-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a fire district treasurer would be the proper recipient of foreign fire insurance tax moneys if the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 95-32
… LAW, §§10, 11: A local government is not required by law to enter into security and custodial agreements identical to the models prepared by the Office of the State … Comptroller. You ask whether a fire district is required to enter into the model security and custodial agreements …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 88-51
… is intended to restore the lake to its original condition and need not be undertaken annually or at shorter intervals. … all moneys in a repair reserve fund have been expended and the town board has determined that there is no longer a … "Reserve Fund". The town board wishes to use the funds and accumulated interest to pay for the dredging of the lake. …
https://www.osc.ny.gov/legal-opinions/opinion-88-51