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Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases School Audits
… District and the Portville Central School District . “In an era of limited resources and increased accountability, … expenditures by an average of more than $1 million in each of these years. As a result, the district’s … unappropriated fund balance has declined from $7.2 million in fiscal year 2010-11 to $5.4 million in fiscal year …
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
… rates for lower- and middle-income families starting in 2026. Other new funding initiatives include expanding access … to the Executive to make mid-year spending cuts in the event of budget imbalance. However, this provision creates …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… to require referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances requiring referendum on service award program) FIRE PROTECTION DISTRICTS -- Service Award Program (circumstances requiring referendum on program …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Former Clerk Padded Her Pay With Town Funds
… She was arraigned in Schroon Lake Justice Court this morning, in front of Justice William H. Tribou, III and …
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 recommendations … 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 recommendations …
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)
… plan, maintain sanitary conditions, and provide health screenings upon admission. Further, OCFS must ensure that … had not ensured that certain admission assessments and screenings, including health-related assessments, were … when admitted to DJJOY facilities. These assessments and screenings can be vital because youth entering juvenile …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followPipeline Safety Oversight
… instances where Operators failed to notify them as required. We determined that Operators did not notify DPS of … instances when Operators fail to report incidents as required and update the Manual to reflect those procedures. …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightExamination of Unemployment Insurance Benefits
… appropriate and in accordance with applicable Federal and State laws and regulatio ns and DOL policies and procedures, … in future payments that would have been made over the life of the claim had DOL not taken corrective action based … potential recoveries totaling $284,315 from 205 New York State employees hired during calendar year 2015 who owe DOL …
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
… effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal … of Information Technology Services (ITS) was established in November 2012 as part of a New York State IT … used to process driver licenses and vehicle registrations. In addition, the Department processes more than 6 million …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) … DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 facilities across the State. As of September 1, 2012, DOCCS had 29,796 employees. To ensure …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Facility Planning Bureau Project Review (Follow-Up)
… 18, 2018, was issued on February 4, 2019. The audit sought to determine if the Bureau completed its review of … if not, what the impacts on school districts were. We also sought to determine whether Districts were commencing project …
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
… Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when … individuals may transition between Medicaid and EP. NY State of Health (NYSOH) is the State-run health plan … Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when …
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)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report … New York’s (SUNY) State-operated campuses are authorized to contract with foundations, which are private, … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followThe 80/20 Housing Program (Follow-Up)
… 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)
… enable informed decision-making by a fire district’s board of commissioners, establish financial accountability, comply … accurately and in a timely manner. As a result, the Board of Fire Commissioners (Board) did not have the necessary … receipts totaling $1,436 and eight disbursements totaling $2,756. Did not file the required AFR for the last five fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126DiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… have the opportunity to provide resources on the expansion of employee ownership programs and increase employers’ and employees’ understanding of how they can benefit all stakeholders.” Employee ownership … arrangements in which employees own a defined element of the company they work for. It does not necessarily mean …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… renewably sourced electricity by 2030 and a zero-emission electric grid by 2040, putting a high priority on projects …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… The number of full-time local government workers employed outside of New York City shrank 7.9% from 491,102 to 452,298 from … nation as a whole, which saw a 2% increase in the number of full-time employees over this 15-year period. Local … The number of fulltime local government workers employed outside of New …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007