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Opinion 95-14
… of a volunteer fire department or, if the department is comprised of several companies, the members of each … or a portion of the tax to the fire department of which it is part. This Office has expressed the opinion that foreign … members of the fire department or, if the fire department is comprised of several companies, the members of each …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Comptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… these convictions. The Comptroller's investigation was led by his Division of Investigations. Assistant Attorneys … Dillon Kraus provided important support. The Bureau is led by Bureau Chief Daniel G. Cort and Deputy Bureau Chief … of Deputy Chief John McManus. The Investigations Bureau is led by Chief Dominick Zarrella. The Attorney General's …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenOpinion 2000-19
… the special act governing the association, however, if it is anticipated that the elevator will be used to significant … Therefore, when an exempt firemen's benevolent association is governed by a special act of the State Legislature and is … 1997 Opns St Comp No. 97-4, p 8; 1995 Opns St Comp No. 95-26, p 53; 1992 Opns St Comp No. 92-7, p 15; 1991 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19DiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… overpayments were recovered. “New York’s Medicaid system is vast and complex with plenty of opportunity for waste and … millions in overpayments. To its credit, the department is working to recoup these overpayments and make adjustments … 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/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public safety, according to a report issued today by New York State Comptroller Thomas … New York are facing an estimated $360 million price tag to fix locallyowned dams that are considered a high or …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… and maintenance of the vehicles. An ambulance district is governed by a town board (board). The District, which is an administrative unit of the Town, is governed by the Board. Therefore, it is essential that the …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23State Comptroller DiNapoli Releases Municipal & School Audits
… or misappropriated without detection. Town of Middlebury – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town … operations in a timely manner. Auditors found that the tax collector did not remit taxes totaling approximately …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) … the State’s language access policy requiring translation of vital documents into the 12 most common non-English … Limited English Proficiency New Yorkers. The Department of Motor Vehicles (DMV), one of the agencies required to …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner. … audit and investigation, the former clerk pleaded guilty to third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution before sentencing. In August …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Audits
… and Effectiveness of Department of Motor Vehicles’(DMV) Licensing and Registration Systems (Follow-Up) (2016-F-15) An audit report issued in September 2014 found that ITS and DMV were not in compliance with security standards that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1State Comptroller DiNapoli Releases School Audits
… completed audits of Aloma D. Johnson Charter School , Center Moriches Union Free School District , Colton-Pierrepont … Charter School – Leave Accruals (Erie County) School officials did not maintain accurate, complete and supported …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… a sample of 150 cases opened between April 1, 2016, and Nov. 29, 2019. For 69 of the 150 cases, investigators did not …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsDiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… are being squeezed financially and that, in turn, is threatening long term shareholder value,” DiNapoli said. “The affordability crisis is very real. We are actively tackling risks around … that it does not use surveillance pricing either. The Fund is awaiting Visa’s response. Surveillance pricing is the …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsUnified Court System Bulletin No. UCS-88
… Purpose To notify agencies of two new Increment Codes to be reported for tracking employees eligible for a future … To notify agencies of two new Increment Codes to be reported for tracking employees eligible for a future …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawDiNapoli: New York Sees Improvement in Condition of Local Bridges
… When the state Department of Transportation inspects a bridge, it assigns a rating or score – ranging from 0 (worst) to 9 (best) – to major bridge components based on their capacity to carry vehicular … If any major component receives a score of 4 or below, the bridge is rated “poor.” In New York, 9% of all bridges were …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesTown of Steuben – Transparency of Fiscal Activities (S9-25-39)
… [read complete report – pdf] Audit Objective Did the Town of Steuben (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… [read complete report – pdf] Audit Objective Did the Town of Sodus (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Payroll Improvement Project Bulletin No. PIP-018
… V Earnings Codes (Additional Pay Earnings Codes V01 – V17) in PayServ 9.2. Affected Employees All employees who are enrolled in one of the following Pension Plans with a status “Elect”, … 6 OT Limit V15 RTR Memo CPLT NYT/NBE/NYEBT6 225,000.00 NYC Plans Pensionable Earnings (No OT) Tier 6 Calendar Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservState Comptroller DiNapoli Releases Annual IDA Report
… Thomas P. DiNapoli. “IDAs granted $2.1 billion in tax exemptions in 2024, continuing an upward trend,” DiNapoli said. “The tax benefits provided by IDAs can attract businesses and spur … was 204,301, a decrease of 9.9% from FYE 2023. Total tax exemptions for IDA projects were nearly $2.1 billion, up …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-annual-ida-report