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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … , Town of North Norwich and the Town of Phelps . “In today’s fiscal climate, budget transparency and accountability for … as to fund non-recurring expenditures and to build fund balance. Town of Phelps – Financial Management (Ontario …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsCopiague Fire District – Procurement (2020M-114)
… service providers and ensured that no conflict of interest existed in the procurement process. Key Findings … services or professional services or ensure no conflicts of interest existed. No competition was sought for … service providers and ensured that no conflict of interest existed in the procurement process …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… State Comptroller Thomas P. DiNapoli analyzed the federal tax provisions enacted under Public Law No: 119-21 at the … of July and how they may impact New Yorkers. While the bill made permanent many tax changes included in the 2017 Tax … interest on new car loans are in effect only for tax years 2025 to 2028, and limited to taxpayers with Social Security …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
Determine whether the Kirkwood Fire Company District No.1 Inc. (Company) officials established adequate controls over collections and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/kirkwood-fire-company-2021-73.pdfTax Cap Tightens As Inflation Drops: Local Governments Will Need to Prepare for Little or No Levy Growth
Tax Cap Tightens As Inflation Drops: Local Governments Will Need to Prepare for Little or No Levy Growth
https://www.osc.ny.gov/files/local-government/publications/pdf/taxcaptightens0715.pdfComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the highway superintendent with bonuses totaling $1,200 for services already rendered. Further, the board … to use $6,000 in proceeds from the sale of town scrap metal to fund parties. North Queensbury Volunteer Fire …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… Purpose To determine the implementation status of the four recommendations made in our initial audit report, … than 120 days. The Partial Capitation Plan (Plan), one of the three types of MLTC plans, is reimbursed for long term … in effect during the initial audit, the Department had the right to recover capitation payments made to Plans when the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationSecurity Self-Assessment: Questions – Information Technology Governance
… Technology Governance: Security Self-Assessment Questions A fillable form is available for download and completion … Contracts and Service Level Agreements for IT Services 4a Do contracts and SLAs for IT services specify the level of … used: Firewalls and Intrusion Detection 10a Is a firewall(s) in place to control network communications? Yes …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsState Comptroller DiNapoli Releases Municipal Audits
… of Bombay , Town of Hempstead Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … serving as his or her bookkeeper or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); TOWN LAW, §29(15): …
https://www.osc.ny.gov/legal-opinions/opinion-91-18DiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… oversight by the state Department of Health (DOH) over a period of more than six years resulted in over $700 million … individuals are automatically enrolled in MLTC, others can choose to voluntarily enroll. DOH contracts with Maximus … plan from 2016 to 2021, totaling $151,490, on behalf of a patient who should not have been allowed to remain in the …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsState Comptroller DiNapoli Releases Municipal Audits
… of Hempstead Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and … to the Office of the State Comptroller. Village of Morris – Fund Balance (Otsego County) The village accumulated …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the State Comptroller (OSC).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/middletown-no1-district-2020-160.pdfOpinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing … moneys of a fire department consisting of a single fire company must be used for the benefit of the department, as …
https://www.osc.ny.gov/legal-opinions/opinion-97-20MWBE Waivers Granted
… October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 No waivers granted July-September 2025 No waivers granted October-December 2025 Available …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedOpinion 2004-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … permit the historical society to use the unneeded space in a municipal building, without payment of cash rent, … contract is at least equal to the value of the use of the space in the building. You ask whether a village may permit …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 91-46
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … v McGee , 57 NY2d 522, 457 NYS2d 434, holding that the district attorney may no longer be considered as a "state …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Opinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer … annuities for the benefit of members of a volunteer fire company. You ask whether foreign fire insurance tax monies …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 99-7
… the members of the fire department or company, as the case may be, determine to be for the benefit of the fire … regulation (see Insurance Law, §§9104[g], 9105[e]). In the case of a fire district fire department, the fire district … the members of the fire department or company, as the case may be, determine to be for the benefit of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-99-7