Search
State Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: NYC Human Resources Administration (HRA) and the Office of Temporary and Disability Assistance (OTDA): … also determined that changes were necessary to reduce the number of overturned HRA determinations and costly, and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and effectively." Bethpage Fire District – Credit Card and Travel Expenditures (Nassau County) The board needs to improve its policies and procedures over credit card use and travel related expenditures to ensure that all … supported and for necessary district purposes. Credit card charges totaling $32,860 were either not adequately …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… and effectively." Bethpage Fire District – Credit Card and Travel Expenditures (Nassau County) The board needs to improve its policies and procedures over credit card use and travel related expenditures to ensure that all … supported and for necessary district purposes. Credit card charges totaling $32,860 were either not adequately …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… New York state has the highest number of personal income tax (PIT) check-offs in the nation, but an analysis by State … year. “New York state offers many worthy causes for income tax filers to donate to on their income tax forms, but money from less than one-third of the tax …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostMiddlesex Hose Company, Inc. – Fundraising (2025M-148)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148Opinion 89-32
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… companies to purchase personal expenses such as travel, luxury cars, and a high-end country club membership. "Goldin … a high-dollar cancer treatment medication, to patients when Value never possessed sufficient quantities of Neupogen … of law. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyOpinion 90-36
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … taxes by a taxpayer or retain the check for deposit on or after the date indicated on the check. The general provisions of law applicable to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Governor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… Thomas P. DiNapoli today announced the members of the state's first-ever Decarbonization Advisory Panel, which was initially proposed by the Governor during his 2018 State of the State address in January. The panel will advise the … was initially proposed by the Governor during his 2018 State of the State address in January …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelComptroller DiNapoli Releases State Audits
… trains to be delayed. State Education Department (SED): Sunshine Developmental School, Compliance with the Reimbursable Cost Manual (2012-S-64) The Sunshine Developmental School provides special education … of three and five years in Brooklyn, Queens and the Bronx. Sunshine’s special education programs are funded by the New …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority … Whether moneys raised by a volunteer fire company that is part of a village fire department is …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 97-15
… as provided in Municipal Home Rule Law, §34 ( Heimbach v Mills , 67 AD2d 731, 412 NYS2d 668). It is well settled, … matter of the proposed local law ( Albany Area Builders Association v Town of Guilderland , 74 NY2d 372, 547 NYS2d … Affairs , 83 NY2d 645, 612 NYS2d 357; Albany Area Builders Association , supra ; Jancyn , supra ; Con Ed , supra ; see …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Town of Cohocton – Procurement (2025M-13)
… [read complete report – pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in accordance … municipal purchases should be made in the best interest of the taxpayers. One of the best methods for helping ensure that goods and … Did Town of Cohocton Town officials make purchases in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Component and noncomponent districts 1 are eligible for BOCES aid on certain expenditures and services (less … aid ratio. The BOCES received aid totaling $46.9 million for its 23 component districts for the 2023-24 claim year. Refer to Appendix B for details … officials properly claimed BOCES aid totaling $38 million for administrative expenditures officials claimed excess …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… [read complete report - pdf] Audit Objective Did the Auburn Industrial Development Authority (AIDA) Board and … projects. The AIDA Board (Board) is responsible for the general management and control of AIDA, including … The Board and AIDA officials did not properly approve and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalVillage of Victory – Records and Reports (2025M-94)
… [read complete report – pdf] Audit Objective Did the Village of Victory (Village) Clerk-Treasurer maintain accurate, … Audit Period June 1, 2023 – February 28, 2025. We expanded the audit period back to May 31, 2019, and forward to … Did the Village of Victory Village ClerkTreasurer maintain …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Comptroller DiNapoli Releases Municipal & School Audits
… to taxpayers and the district’s actual operational results during the audit period were over $118 million. Of … waste and abuse of company resources. Otsego County – Court and Trust Funds Pursuant to state abandoned property law, money that has remained in the hands of the …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Town of Canandaigua , Greece Public Library , Industrial Development … is being spent appropriately and effectively." Town of Canandaigua – Fund Balance, Water Operations and Information … today announced his office completed audits of Town of Canandaigua Greece Public Library Industrial Development …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Burnt Hills – Ballston Lake Youth Recreation Commission , … and Sewer Authority , Chautauqua Utility District , City of Glen Cove , Town of Minerva , Pine City Fire Department and the Village of Port Chester . "In today's fiscal climate, …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… used fund balance to finance operations. This resulted in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The board … sufficient financial reports to monitor city finances. In addition, general fund balance declined by 52% to about …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits