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State Comptroller DiNapoli Releases Municipal Audits
… Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases … requirement. In addition, while department officials made CCAP payments for eligible families within required …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Latest Fiscal Stress Scores
… A total of 23 local governments in New York state were designated in … up from 14 a year ago, with increases in each category of stress, according to a report released today by State … Fiscal Stress Monitoring System (FSMS) scores. “The number of local governments designated in fiscal stress, while still …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresTown of Denmark – Claims Auditing (2026M-32)
… While the Board approved an abstract (list of claims) for payment each month, it did not conduct a thorough audit … represented actual and necessary expenditures and were for valid Town purposes. Because the Board did not conduct a thorough audit of claims before approving them for payment, the Town had an increased risk that it could …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Opinion 2005-9
… board members) EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component school district of the central high … would not be required to repeat the training taken as a member of the central high school board if he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 2341
… the 2024-2025 Firearms Training and Safety Incentive Program Payment Affected Employees: Employees in the … in return for participating in an agency-directed training program designed to promote firearms proficiency and safety. This program shall be developed and implemented by the Joint …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 1992
… or Unpaid Military Leave. Newly Eligible 5 Year Increment Codes and Amounts by Year LLS Payment Cycle Eligibility Date Payment Effective Date Increment Codes LLS Amount (or Prorated Amount) April 2020 03/31/2020 … LLS payment during 2020-2021: Leave of Absence/Preferred List on 03/31/2020 Demotions between 04/01/2020 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsOpinion 89-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a town may designate a bank as a depository if the town supervisor is a director of the bank and a shareholder of less than one percent of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 2004-7
… (enforcement of delinquent charges against outside users) VILLAGE LAW §§11-1118, 11-1120; STATE CONSTITUTION, ARTICLE … Delinquent water charges owed by users of the village water system who are located outside the village, may not be collected by the inclusion of such …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7DiNapoli and William Glasgall Op-Ed
… op-ed from New York State Comptroller Thomas P. DiNapoli and William Glasgall, Senior Director, Public Finance, at the … based in New York City. The full op-ed is below: In 2020 and 2021, the federal government sent an unprecedented amount of money to states and localities to blunt the impact of lockdowns and other …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… be tolerated in New York. I want to thank the Comptroller’s Office and our partners in law enforcement for their … Court. He is scheduled to appear in court again on August 26. Carl Emmons Sr. was arraigned on charges of grand larceny … in Oswego County Court. He is due back in court on August 26. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsComptroller DiNapoli Releases Municipal Audits
… completed audits of the Town of Deerpark , Town of East Hampton , Village of East Hampton , Halfmoon Hillcrest Volunteer Fire Company , Jamison … with the property tax cap levy limit. Town of East Hampton – Budget Review (Suffolk County) The significant … completed audits of the Town of Deerpark Town of East Hampton Village of East Hampton Halfmoon Hillcrest Volunteer …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Lehman College – Controls Over Bank Accounts
… officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate purposes and … Central provided us a list of 23 bank accounts that they were aware of at Lehman and its affiliated entities. Six of Lehman’s accounts were opened or closed after CUNY’s bank authorization policy …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsMorristown Fire District – Board Oversight (2025M-101)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the … Company was composed of a total of three individuals (i.e., the Director/Treasurer, Director/Secretary and one …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases School Audits
… have been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and school …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… that the treasurer did not receive surplus money from a referee after the sale of foreclosed property on April 1, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… state’s Enacted Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year (SFY) 2020-21 and projects sweeping budget cuts … The states Enacted Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year SFY 202021 …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… provided to our office within 90 days, pursuant to Section 35 of the GML. For more information on preparing and filing …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119