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Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of Company operations? Audit Period January 1, 2022 – …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Opinion 96-1
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Similarly, pursuant to Local Finance Law, §104.10(6), no fire district meeting those criteria may issue bonds, bond … on behalf of the State, consents thereto. There is no analogous consent requirement if current budget moneys of …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,”said DiNapoli. … and supervisor did not ensure that all disbursements were for town purposes and that all water rents were properly … compliance with the credit card and procurement policies. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1City of Olean – Budget Review (B1-16-2)
… arise from contract agreements settled during 2016-17 is diminished. Although the City has made significant …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Town of Bridgewater – Financial Operations (2013M-309)
… the bookkeeper to sign Town checks in the bookkeeper’s own name. Key Recommendations Ensure that a separate set of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Town of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial operations and information technology (IT) for … Town of Parma Financial Management and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… one another that do not exist unless they are performed by separate individuals. The Supervisor did not submit … audit of the Supervisor’s records and reports, as required by law. As a result, the Board was not aware that the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Johnstown , the City of Mount Vernon , the Village of South Glens Falls , the … P DiNapoli today announced his office completed audits of the Town of Johnstown the City of Mount Vernon the Village …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 347
… Federated Code, which appears at the top right of the form, should be used as the deduction code. Cards that have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/347-2003-sefa-campaignDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… that predated the pandemic are likely to widen. On 2019 Grade 3-8 English Language Arts state assessments, 52% of … gap of 37 percentage points was identified on 2019 Grade 3-8 math state assessments. Substantial new resources available …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… what options it’s considering to close budget gaps and how it can adjust to continued low ridership levels and shift … resulting in structural deficits of $2 billion or more. How the MTA chooses to close these gaps in the coming years …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandCollection and Use of Oil Spill Funds
… the Department of Environmental Conservation (Department) is collecting all fees due the New York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) in … all cleanup bills submitted for payment. The Department is responsible for providing technical assistance and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsControls and Management of the Unemployment Insurance System (Follow-Up)
… is administering the State’s Unemployment Insurance (UI) program. The UI program is a joint federal–State … the federal Coronavirus Aid, Relief, and Economic Security Act, also enacted in March 2020, created temporary … with selected portions of the New York State Information Security Policy and Standards. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followDiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… Common Retirement Fund (Fund) to fellow Chipotle Mexican Grill Inc. shareholders in advance of the company’s annual … Common Retirement Fund Fund to fellow Chipotle Mexican Grill Inc shareholders in advance of the companys annual …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionNYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… the complaint filed in District Court in Clark Co., Nevada can be read here …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… citizens must receive the highest quality of service for the lowest possible cost. To determine if your … evaluate these services to see if opportunities for cost savings exist. There are a number of ways to … garbage collection costs. Intermunicipal cooperation: For some municipalities, it may be economical to enter into a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsFranklin Square Union Free School District – Website Transparency (2025M-93)
District officials did not ensure the Districts website provided the public with transparent and comprehensive financial and administrative information As a result the community and other interested parties could not readily access and review District information to make informed decisions
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93The 80/20 Housing Program
… as 50 percent of an Area’s Median Income (AMI) adjusted for household size. For a New York City family of four, the 2016 income … $45,300. Applicants must earn less than the income limits for their respective household size to qualify for these …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programState Contract and Payment Actions in September
… buses. Major Payments Approved Tax Refunds and Credits $430.4 million for 92,641 personal income tax refunds. $284.1 million for 368,260 property tax credits. $118 million for 22,860 corporate and other tax … replace Bronx River Parkway bridge in Bronx County. Other Payment Rejections and Other Cost Recoveries DiNapoli’s …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberOverview – Divorce and Your Benefits
… payable; A member may be required to elect a pension payment option (sometimes called a retirement option) that …
https://www.osc.ny.gov/retirement/members/divorce/overview