Search
State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Bethpage Fire District , Town of Bombay , Town of … P DiNapoli today announced his office completed audits of the Bethpage Fire District Town of Bombay Town of …
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
… a tax check-off option appeared, there were over 344,000 contributors. In SFY 2022-23, with 34 eligible check-offs, … large increase in the number of check-offs; taxpayers are now required to file a separate form with their returns to … Number, Disbursements Lag for Most Funds Related Reports 2021 Tax Check-Off Donations Report …
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)
… Period January 1, 2024 – December 16, 2025. We extended the audit period back to January 1, 2022, to review the … involved in fundraising activities are responsible for accounting for and remitting all money received to the … for recording and depositing cash and preparing bank reconciliations and fundraising reports. From January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148Opinion 89-32
… treasurer has a prohibited conflict of interest in a lease pursuant to which the county rents a gravel pit from a … the treasurer does not have a prohibited interest in the lease, the treasurer's interest must be disclosed. You ask … of interest by virtue of the county's renewal of a lease of a gravel pit from a corporation of which the …
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
… First Degree, Grand Larceny in the Second Degree, Health Care Fraud in the Second Degree, and a violation of Social … prison. Grand Larceny in the Second Degree and Health Care Fraud in the Second Degree are each Class C felonies …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyOpinion 90-36
… This opinion represents the views of the Office of the State Comptroller at the time it was … owner's agent delivered three checks on October 16, 1875, bearing that date. As there were no funds in the bank … Azzarello v Richards , 198 Misc 723, 99 NYS2d 597; Control National Bank of Canajoharie v Paton , 109 Misc 2d 42, 439 …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Governor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… Mr. Krosinsky is a co-founder and director of the Carbon Tracker Initiative and Real Impact Tracker, principal at NPV Associates and sustainability …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelComptroller DiNapoli Releases State Audits
… Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician … Medicaid payment. Auditors also questioned whether pharmacy claims totaling approximately $15 million for …
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 derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Capital Region Board of Cooperative Educational Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts … 2022 – October 31, 2024 Understanding the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials …
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)
… Authority (AIDA) Board and officials properly approve and monitor projects? Audit Period January 1, 2023 – February 3, … The Board and AIDA officials did not properly approve and monitor projects. The Board and AIDA officials did not review … documentation for project approval or properly monitor the 16 active projects. AIDA officials did not …
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)
… complete report – pdf] Audit Objective Did the Village of Victory (Village) Clerk-Treasurer maintain accurate, … interested parties were prevented from being informed of the Village’s financial position. Because the … through 2024-25 AFRs late with the New York State Office of the State Comptroller (OSC), including the 2021-22 through …
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
… that should have been turned over as abandoned property. Hilton Central School District – Audit Follow-Up (Monroe County) A previous audit, Hilton Central School District – Network Access Controls ( …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency Board Governance (2017-MS-1) Of the six IDAs examined, auditors found 49 of 155 … including inaccurate job creation and retention numbers, project status and transfer information. The agencies' 2014 annual …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Burnt Hills – Ballston Lake Youth Recreation Commission , Cayuga … money is being spent appropriately and effectively." Burnt Hills – Ballston Lake Youth Recreation Commission – Financial … DiNapoli announced his office completed audits of Burnt Hills Ballston Lake Youth Recreation Commission Cayuga County …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… not structurally balanced. The board used fund balance to finance operations. This resulted in the four main operating funds’ combined unrestricted fund balance to decline 65% from $1,165,418 as of Jan. 1, 2018 to $403,003 as of Dec. 31, 2020.If the board continues to use …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsHannibal Fire Company – Kartway Fundraising Activities (2024M-14)
… Board of Directors (Board) provide oversight of Kartway racetrack (Kartway) fundraising activities? Audit Period … fundraising activity known as Kartway, a go-kart racetrack that operated on Company property. In addition, the … relied on an unincorporated “Association” to handle all racetrack operations and cash collections and did not require …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/07/17/hannibal-fire-company-kartway-fundraising-activities-2024m-14August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… local governments and public authorities nearly $5 billion in long and short term loans to finance eligible clean water … with 20% State moneys. Distribution of Funds: After approval of a local government's application, EFC authorizes a maximum amount that may be loaned from the state revolving …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsHoltsville Fire District – Financial Management (2025M-4)
… not properly establish two capital reserve funds. Board meeting minutes from 1972 (the year the District was … mention the reserve funds and balances at the time of the meeting. However, there was no Board resolution or other …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4