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Opinion 88-20
… may relocate its family court from the unincorporated area of a town to a village. Such relocation alone would not … of a county shall have the power to select and change the site of any county office or building in the county except as … the state legislature which operates only upon a limited area, or upon persons within a specified locality ( Matter of …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Livonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… were partially implemented, and one recommendation was not implemented. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fCity of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… laws. The City Council (Council) comprises an elected Mayor and eight elected aldermen. The Council is responsible for the overall management and oversight of City operations, … responsible for maintaining the City’s accounting records. Results of Review Based on our limited procedures, the City …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fNorth Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… on our limited procedures, it appears that the Company has not implemented sufficient corrective action. Of the nine … were fully implemented, and six recommendations were not implemented. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fOpinion 89-40
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … department who is self-employed as a sole proprietor or a partner in a partnership may not be reimbursed for actual … that any claim for actual lost wages must have attached to it a statement by the volunteer's "employer", presumably …
https://www.osc.ny.gov/legal-opinions/opinion-89-40DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… York City’s collections totaled $718 million, an increase of 11.6%, or $74.5 million, over February of 2022. All counties experienced strong increases in … counties and tax-imposing cities by the state Department of Taxation and Finance, and the amounts are based on …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… Program loans through March. New York City has a world-renowned arts, entertainment and recreation sector, … featuring celebrated performance venues, museums and sports teams as well as innovative artists and centers of … in economic activity. In 2020, however, they expect the number of tourists declined to 23 million. Until the sector …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19NYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… projection, likely allowing the city to meet or exceed its income tax revenue projections in FY2021, according to annual … in trading spurred by volatile markets,” DiNapoli said. “Income tax revenue from New York City’s securities industry … trading activity, creating higher commissions and trading income. Low interest rates also encouraged borrowing, …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Officials of the Wyandanch Public Library in Suffolk County failed to notice $4,600 in missing cash, overpaid the library’s treasurer $6,900 and … of a family member employed by the library which resulted in nearly $20,000 in questionable pay, according to an audit …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up) (2023-F-4)
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Report 2019-S-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f4.pdfOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services (Follow-Up) (2023-F-36) 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f36-response.pdfOversight of Career and Technical Education Programs in New York State Schools (2019-S-29) 180-Day Response
To determine whether current State Education Department (Department) career and technical education (CTE) activities are sufficient to meet high-demand, high-growth, and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative Educational Services ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s29-response.pdfAmbulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up) (2017-F-3)
To determine the implementation status of the six recommendations made in our initial audit report, Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Report 2013-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f3.pdfMedicaid Program - Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (2017-S-66) 90-Day Response
To determine if the Department of Health has taken sufficient steps to safeguard Medicaid recipients who are receiving opioids while also in a Treatment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s66-response.pdfMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up) (2018-F-10) 90-Day Response
To determine the extent of implementation of the seven recommendations made in our initial audit report, Mainstream Managed Care Organizations – Administrative Costs...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f10-response.pdfChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango County Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the … The purpose of our review was to assess the Chenango County Industrial …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… information for approved projects, including granted tax exemptions, payments in lieu of taxes (PILOT) and project …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… by State Comptroller Thomas P. DiNapoli. Brown, 54, of Tupper Lake, pleaded guilty in Franklin County Court last … debt. The audit recommended that the Tupper Lake VFD Board of Directors: Require the VFD treasurer to properly reconcile … on a monthly and annual basis; Perform a thorough review of supporting documentation for all claims, including for …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… multiple requests his office received related to approval of the Green Acres Mall project in Hempstead. “The Green … Valley Stream Mayor Edwin Fare, have brought the concerns of their constituents to the attention of my office. As a … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectDiNapoli: Former Le Roy Fire Dept Treasurer Pleads Guilty in $46,000 Theft of Public Funds
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman's … Tuesday to stealing nearly $46,000 in public funds, much of which he spent on gambling at upstate casinos, according … Kevin T. Finnell said: “I would like to thank the office of the Comptroller and the LeRoy Police Department and their …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-former-le-roy-fire-dept-treasurer-pleads-guilty-46000-theft-public-funds