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North Brookfield Fire District – Board Oversight (2026M-2)
… [read complete report – pdf] Audit Objective Did the North Brookfield Fire District (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, 2024 – December 18, 2025 We extended the audit period to review the District's 2016 through 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Opinion 90-37
… section does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers for the sale of village real property based upon a determination that … Whether the village may sell the property at private sale and if so whether it is required to accept the higher of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- …
https://www.osc.ny.gov/legal-opinions/opinion-98-4MetroPlus Health Plan: COVID-19 Enrollment Trends
… September 2022 PDF Version Overview MetroPlus Health Plan is a prepaid health services plan and a wholly owned subsidiary of NYC … MetroPlus Health Plan is a prepaid health services plan and a wholly …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsOpinion 2006-10
… of a single combined district. TOWN LAW §§54, 64(2), 198(12)(a), 209-q: The proceeds of the lease of unneeded town … as a water district improvement (see Town Law, articles 12 and 12-A) or as a town improvement (see Town Law, article … are credited to the general fund, town-wide (2006 Opns St Comp No. 2006-3; 1990 Opns St Comp No. 90-1, p 1; 1980 …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10State Agencies Bulletin No. 2020
… implemented the 2016-2023 Agreement between the State of New York and the NYS Correctional Officers and Police … employee remains in an eligible position. Calculating the New Compensation Rate The salary on each inserted row will be … cycle, the agency will receive the automatic validation salary warning message, “Requested salary rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… the United States Attorney for the Southern District of New York, William F. Sweeney, Jr., the Assistant Director-in-Charge of the New York Office of the Federal Bureau of Investigation ("FBI") and Scott J. … Thomas P DiNapoli announced the unsealing today of an indictment charging JAMES SPINA JEFFREY SPINA ANDREA …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. SEWER DISTRICTS -- Construction (of laterals to serve previously unserved properties within … Concerning the authority of a sewer district to install at the expense of the district …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2000-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (beneficiaries under group life insurance policy); (meaning of "family" as used in special … families, and uses such monies to purchase a group life insurance policy for the members of the association, the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16DiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… ecosystem. Contaminants can make a river, stream, lake or shoreline unfit for swimming or fishing, and can also impact …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeDiNapoli: 90 School Districts in Fiscal Stress
… School District (Nassau); Watervliet City School District (Albany); Copiague Union Free School District (Suffolk); … include scores for the dependent school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… division found it did not collect more than $13 million in fines and fees — nearly half of those owed to it — issued … the changes that Transit has already made, as they noted in their response, more can still be done.” The Transit … sufficient or is inaccurate for the necessary follow-up. In a sample of 150 uncollected fines, DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedOpinion 97-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether such clauses prohibit or otherwise preclude the county treasurer from turning over to the State Comptroller court and trust funds …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 94-30
… ask whether, under section 39(2)(e), the county clerk is only required to remit $95 of such fee to the State and … $5 fee is not addressed in the opinion which addresses only the disposition of the $165 fee. … Whether under section 392e the county clerk is only required to remit $95 of such fee to the State and …
https://www.osc.ny.gov/legal-opinions/opinion-94-30DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… decades of reform, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “New York’s Medicaid program is undergoing major changes, with …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… customers or third parties. Examples include data used to produce payroll or vendor payments, preliminary drafts of bid …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… environment, but the American economy. According to the National Bureau of Economic Research , climate change may … climate change, which includes initiatives to protect our national economy from the impacts and shocks of climate … companies’ climate risk exposure, strategies, and scenario planning; and include Scope 1, 2, and 3 emissions, which are …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeJune 2002: Advance Refunding Bonds
… rate. Details are on the State Education Department's website . What are a "current refunding" and an "advance … a present-value savings (A time-value analysis of the stream of debt service payments is done on the outstanding …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsMonitoring of Homeless Data
… of this data, has attempted to obtain it through its data warehouse initiative. However, OTDA has acquired permission … outcomes of those services. Pursue a comprehensive data warehouse as stated in the initial goals of the New York State Data Warehouse Environment (NYSHADE) initiative. Survey Local …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataCOVID-19 Pandemic Small Business Recovery Grant Program
… to COVID19 Pandemic Small Business Recovery Grant Program Program eligibility requirements and whether ESD …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-program