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Pompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pompey-hill-district-2021-136.pdfDisruption to Special Education Services: Closing the Gap on Learning Loss from COVID-19
New York students with disabilities lost partial or full special education services because of school shutdowns and the shift to remote learning during the pandemic, likely exacerbating pre-existing achievement gaps.
https://www.osc.ny.gov/files/reports/pdf/special-education-report.pdfEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11) 30-Day Response
To determine the implementation status of the eight recommendations in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f11-response.pdfEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11)
To determine the implementation status of the eight recommendations in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f11.pdfLocal Sales Tax Collections Decline by 10 Percent in 2020, With Major Shifts in Consumer Spending
New York State local sales tax collections declined by 10 percent (or $1.8 billion) in 2020 compared to 2019, due to the economic impact of the COVID-19 global pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-decline-by-10-percent-in-2020.pdfFairview Fire District – Procurement and Claims Audit (2025M-75)
Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/fairview-fire-district-2025-75.pdfDiNapoli: After-School Provider Misused $194,320 in Public Funds
… The SCO Family of Services (SCO), a provider of extended school day programs for the State Education Department (SED), … contracts worth $2.7 million to provide extended school day services for the SED. SCO provides academic, arts and … The SCO Family of Services SCO a provider of extended school day …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… handles tenant complaints for nearly 1 million regulated apartments in New York City and several counties, took far … for the millions of New Yorkers living in rent regulated apartments.” The latest audit found ORA receives roughly …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsDiNapoli: Fiscal Stress May be Looming for Glens Falls
… making it harder to maintain needed services, avoid tax increases and keep the budget in balance,” said DiNapoli. … 4.5 percent annually, higher than the 3.3 percent growth for all cities in the state. By comparison, the city’s … in subsidies, nearly 2 percent of its annual budget, for the civic center. To alleviate the burden, the city is …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… Oswego County District Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the indictment of former Hannibal Fire Chief Chris Emmons and his father Carl Emmons Sr., a volunteer firefighter, for allegedly stealing a total of nearly $14,500 from the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsOpinion 90-25
… This opinion represents the views of the Office of the State … 1949, p 345 are superseded to the extent inconsistent. This is in response to your inquiry concerning payments to a … of law, however, which requires a written contract for this purpose (see 1981 Opns St Comp No. 81-230, p 248, which …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Opinion 92-16
… (contracts for rental of room owned by officer and used in official duties) PUBLIC OFFICERS AND EMPLOYEES -- Powers and … an office in connection with the performance of his or her official town duties. A town is authorized to lease office … homes as offices from which they regularly perform their official town duties. You also ask whether a town may lease …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 95-11
… This opinion represents the views of the Office of the State Comptroller at the time … LAW, §207-m; CIVIL SERVICE LAW, §§64, 65: An individual appointed either temporarily or provisionally pursuant to the … Law, §207-m. You have asked whether an individual appointed either provisionally or temporarily pursuant to the …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… DiNapoli said. “It is imperative that companies, at a bare minimum, proactively disclose all corporate funds … each company. A proposal for political spending disclosure at casino and hotel operator Caesars Entertainment Inc. received 41.98% of the shareholders vote at the company’s June 13 annual meeting. Since the U.S. …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesDiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… country before 2000. New York also ranks third as a harbor for refugees admitted to the United States, behind Texas and … Island and the Hudson Valley, according to the report. For those immigrating to New York state from 2010 to 2015, … has a rich history, going back decades, as a melting pot; welcoming immigrants from all over the world,” Utica …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaSUNY Bulletin No. SU-322.3
… This bulletin supersedes Payroll Bulletin No. SU-322.2 Purpose The purpose of this bulletin is to provide information and processing … in General Comments or Time Entry Comments that this overtime has been calculated at 2.5 times the employee’s … The purpose of this bulletin is to provide information and processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3223-pilot-program-establishing-temporary-overtime-ratesUnified Court System Bulletin No. UCS-315
… Exchange Program for eligible employees of the New York State Unified Court System (UCS). Affected Employees: … Judicial District Court Employees Association S9 New York State Clerks Association SA Citywide Association of Law … Attorneys Association of the City of New York SR New York State Court Officers Association SY New York State Supreme …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programCUNY Bulletin No. CU-823
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues … notify affected employees. Questions: Questions regarding this bulletin may be directed to the Payroll Deduction … The purpose of this bulletin is to notify agencies of an automatic dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237Opinion 92-57
… that bear on the issues discussed in the opinion. SEWER RENTS -- Interest and Penalties (by State to village) … COMPTROLLER -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) WATER RENTS -- Interest and …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)
… made in our initial audit report, Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services … whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG (All … contained in our audit report Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services-follow