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Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… safety and morale of firefighters, who play a crucial role in protecting the community. FFI tax proceeds can be used for … The Town disbursed FFI tax proceeds totaling $11,401 in calendar years 2023 and 2024. Audit Summary Town officials … not properly distribute the 2023 and 2024 FFI tax proceeds in accordance with New York State Insurance Law (Insurance …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106New York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… of older incarcerated individuals has grown from 7,511 in March 2008 to 7,586 in March 2021. As a percentage of the state’s shrinking … however, the older population has doubled. Nearly 1-in-4 (24.3%) of the state’s 31,262 incarcerated individuals …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingState Comptroller DiNapoli Releases Municipal Audits
… prepared monthly accountabilities or bank reconciliations. In addition, cash in a retired justice’s bank account exceeded known … all hall rental receipts were collected and deposited in a district bank account. City of Hornell – Foreign Fire …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… period back to May 31, 2019, and forward to January 16, 2025, to comment on late-filed Annual Financial Reports (AFR) 1 , and forward to February 26, 2025, to comment on late Treasurer’s Reports. Understanding the Audit Area A treasurer should record and report financial transactions in a complete, …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119DiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… York state (including New York City), while the number of jobs in goods-producing sectors continued a long-term … for all New Yorkers.” Over 85% of the almost 9.7 million jobs statewide, including New York City, were in service-providing industry sectors in 2024, with jobs in the health care and social assistance sector …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyDiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… expedite unclaimed funds payments of up to $250, with no claim required, has been incredibly successful,” McDonald … rigorous verification of rightful ownership. Before a check is issued, the State Comptroller’s office sends a notification letter to let recipients know a check is coming, followed by the check itself. Recipients are …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… "Tonight our nation mourns the passing of U.S. Supreme Court Justice Ruth Bader Ginsburg. "She was a … Tonight our nation mourns the passing of US Supreme Court Justice Ruth Bader Ginsburg …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… Falls 7,629 2.9% 5.0% 2.2% Hicksville 4,299 5.9% 7.7% 5.9% Jamestown 2,303 2.0% 3.6% 1.4% Mid-Hudson 26,261 4.0% 6.5% …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Comptroller DiNapoli Releases Municipal Audits
… , Town of Thurston , Town of Willsboro and the York Fire Department . “In today’s fiscal climate, budget … did not audit the records of the clerk as required. York Fire Department – Controls Over Financial Activities … Syracuse Town of Thurston Town of Willsboro and the York Fire Department …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and … Amsterdam’s unreserved fund balance fell from $3.4 million in 2007 to $620,000 in 2011, a decrease of 81 percent. The city’s short-term … Officials in the city of Amsterdam are unable to properly assess and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingComptroller DiNapoli Releases School Audits
… Central School District , Northport-East Northport Union Free School District , Springs Union Free School District and the Wayne Central School District … the 2012-13 fiscal year. Northport-East Northport Union Free School District – Financial Condition (Suffolk County) …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… The former treasurer of the Le Roy FD and the Firemens Benevolent Assoc of the Vill of Le Roy …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsOpinion 89-7
… compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town Law, §27[1]: … §1 (1983 Opns St Comp, No. 83-158, p 199; see Timmerman v City of New York , 69 NYS2d 102, affd 272 App Div 758, 70 NYS2d 140; cf . AFSCME v City of Plattsburgh , 72 Misc 2d 744, 340 NYS2d 18, relative …
https://www.osc.ny.gov/legal-opinions/opinion-89-7List of Agencies That Can Receive Electronic Invoices
… businesses now, while other departments will be phased in over time. …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… Employees in six upstate New York school districts had inappropriate … said DiNapoli. “Each of the districts identified in this audit should take the simple and immediate steps … controls over personal, private and sensitive information. In the meantime, I have directed my audit division to expand …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesDiNapoli: NYC Budget Benefits From Stronger Economy
… Higher tax revenue forecasts and billions in savings on debt service and pension contributions have … downturn.” The city’s revised financial plan released in February projects budget gaps of $1 billion in FY 2017, $1.4 billion in FY 2018 and $2.1 billion in FY …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economyBrooklyn Man Pleads Guilty in Check Theft Scheme
… New York State Comptroller Thomas P. DiNapoli, Brooklyn District Attorney Eric Gonzalez and the United … announced that Gennady Galker pleaded guilty to one count of Grand Larceny in the Third Degree following an indictment that accused him … New York State Comptroller Thomas P DiNapoli Brooklyn District Attorney Eric Gonzalez and the United …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Report 2010-S-64). Background The … Lawrence Bruckner operated two office locations in Brooklyn, NY. Other dentists who reportedly practiced at the … services purportedly performed by the six dentists at the Brooklyn offices. Our initial audit report, which was issued …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Selected Aspects of Collection of … makes efforts to collect unpaid tolls, $11.3 million in tolls were either written off ($5.4 million in On-the-Go, or OTG tolls) or uncollected ($2.3 in OTG tolls …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, … deposits totaling $2,180 with correct dates or amounts in the computerized accounting software. Record 104 … disbursements totaling $22,062 with correct vendor names in the computerized accounting software. Obtain any Board or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122