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Opinion 94-11
… FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN … may not expend district funds in connection with a celebration of the district fire department's anniversary. … funds pursuant to Town Law, §176-d if the anniversary celebration of the fire department consists of a dinner and …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … completed audits of the Dryden Central School District , New Rochelle City School District , Port Jefferson Union Free … New York State Comptroller Thomas P DiNapoli today announced … completed audits of the Dryden Central School District New Rochelle City School District Port Jefferson Union Free …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… these uncertain and disruptive times, the Legislature gave extraordinary powers to the Executive to make mid-year …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority … requiring referendum on program for fire company in fire protection district) VOLUNTEER FIREFIGHTERS -- … a fire company located within a fire protection district in the town, unless the proposal has been approved by a vote …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Former Clerk Padded Her Pay With Town Funds
… in unauthorized payroll payments. Green also had the town pay back her loans from the state’s retirement system while … to allegedly give herself a raise and have taxpayers pay back a loan," DiNapoli said. "Thanks to our investigators … "This arrest once again demonstrates the hard work of law enforcement partners focused on the same goal; holding …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsDiNapoli: Read the Fine Print on Your New Gift Card
… P. DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards for details about fees … ask whether fees apply. DiNapoli also reminds recipients to spend their new gift cards in a timely manner, otherwise the money could eventually get turned over to the Office of Unclaimed Funds. “After the holiday season …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To assess the extent of implementation of the two … report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2022-S-1 ). About … To assess the extent of implementation of the two … report CVS Health Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOversight of Juvenile Justice Facilities (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … problems we identified in the initial audit report. Of the two audit recommendations in the initial report, both were … To determine the extent of implementation of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followPipeline Safety Oversight
… Qualification, Leak Management, Enforcement, and Incident Investigation. Key Findings DPS staff do not verify the … Other Related Audits/Reports of Interest Department of Environmental Conservation: Selected Aspects of Inactive … Site Remediation Cost Recovery (2014-S-14) Department of Environmental Conservation: Collection and Use of Oil Spill …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightExamination of Unemployment Insurance Benefits
… to select 69,646 transactions for audit, including: (i) high risk payment requests DOL approved in 2015; and (ii) … Other data analytics performed included matching: (i) the Department of Taxation and Finance wage file to the … York State employees hired during calendar year 2015 who owe DOL for UI overpayments received in prior years. DOL has …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… of Interest Office for Technology: Procurement and Contracting Practices (2010-S-71) Office of Information Technology Services: Procurement and Contracting Practices (2013-F-24) …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDual Employment
… work various percentages of their full-time or part-time employment among multiple facilities. Employees may also work …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Facility Planning Bureau Project Review (Follow-Up)
… construction projects involving these facilities, based on procedures established by the Department’s Facilities … to monitor and improve its oversight performance. Key Finding The Department has made progress in addressing … one was implemented and two were partially implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… have special health care needs. New York’s Essential Plan (EP) provides health insurance to lower-income people who, … change, individuals may transition between Medicaid and EP. NY State of Health (NYSOH) is the State-run health plan … enroll in health insurance plans, including Medicaid and EP. An individual’s Medicaid and EP enrollment data is …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsOversight of Campus Foundations (Follow-Up)
… OUA are part of SUNY’s System Administration (SSA). OUA is responsible for conducting periodic audits of the foundations, while UCO is responsible for ensuring the foundations have the required …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followThe 80/20 Housing Program (Follow-Up)
… ( 2015-S-83 ). Background Homes and Community Renewal is an umbrella entity consisting of all the State's major … including the Housing Finance Agency (HFA). HFA's mission is to create and preserve high-quality, affordable, …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… [read complete report – pdf] Audit Objective Did the Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely … period back to January 1, 2019 to review annual financial report (AFR) submissions. Understanding the Audit Area A fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli & Lander’s Proposal Calling on Wells Fargo Board to Report on Efforts to Prevent Discrimination and Harassment Wins Majority Support From Shareholders
… the board consider disclosures such as: the total number and aggregate dollar amount of disputes settled by the … or discrimination in the previous three years; the total number of pending harassment or discrimination complaints the company is seeking to resolve through internal …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-landers-proposal-calling-wells-fargo-board-report-efforts-prevent-discrimination-andState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." East Hampton … financial activities to ensure that financial activity is properly recorded and reported and that district money is …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1