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Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… in protecting the community. FFI tax proceeds can be used for various purposes that benefit the membership, such as … chief executive and financial officer and is responsible for the day-to-day financial operations, including the … District should not have been included in the calculation for the FFI tax proceeds. Instead, in accordance with …
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 Municipal Audits
… the FFI tax money. The fire chief was solely responsible for disbursing, recording and reporting all transactions … transactions. In addition, a dedicated computer was used for online banking but authorized users were not provided … County) The Justice Court did not properly account for court funds. The Justice was unaware that in August …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… of Corrections and Community Supervision (DOCCS) prisons for a new offense or parole violation, which increased by an … The state’s prison population has been trending downward for years. The decline has resulted from various factors such … March 2020. Cost of Medical Care Overall health care costs for the state prison system have averaged about $350 million …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… public trust. Accurate and timely records are essential for establishing financial accountability and proper … at fiscal year ends and complete bank reconciliations for 21 of the Village’s 25 bank accounts. Furthermore, they … did not provide prepared bank reconciliations to the Board for its review. Provide the Board with a …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119DiNapoli: 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-fundsDiNapoli: 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-economyNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… rates of food insufficiency are especially high for Black and Hispanic households, at 21 and 20 percent respectively, according to the Census data. Rates for White and Asian households were lower, at 7 and 8 percent … Broome and Monroe, SNAP numbers have decreased. Reasons for such declines are not clear. The table below provides …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … bid and when written or verbal quotes should be obtained for purchases not required to be bid. Town officials review … these policies annually to ensure they provide guidance for officials and employees to follow when bidding is not …
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
… found Amsterdam officials lacked basic accounting records for the city’s cash, assets, outstanding debt and available … increase in short-term debt issuance, particularly to pay for costs that are normally paid through routine budget … on city officials to: Ensure the city’s accounting records for the operating funds and capital projects funds are …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingComptroller DiNapoli Releases School Audits
… seven reserve funds. By accumulating funds without a clear plan for the future intended use, tax levies were … employees’ leave was not properly approved and documented on the time records or the central leave record. Lewiston … and Disposal (Wayne County) District officials have made limited improvements in their budgeting and financial …
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
… has control of the purse strings, it can be too easy for the misuse of public money to go undetected. I want to … thank Genesee County District Attorney Lawrence Friedman for making sure this individual will be held accountable for his actions.” DiNapoli’s audit of the Le Roy Fire …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsOpinion 89-7
… AND EMPLOYEES -- Compensation (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town … assessment review compensation in excess of their salaries for meeting twice in one year to hear complaints in relation …
https://www.osc.ny.gov/legal-opinions/opinion-89-7List of Agencies That Can Receive Electronic Invoices
… please contact your agency representative to see if you can receive electronic purchase orders from and submit …
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
… for student information system administration including a formal authorization process to add, deactivate or change … agreed with the audit, but some provided clarification on their policies and identified improvements they have already made. Their responses are included in the final report: …
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
… with each year,” DiNapoli said. “To his credit, Mayor de Blasio has taken steps to increase the city’s reserves, … in FY 2015 and by a similar amount in FY 2016. Mayor de Blasio has also proposed increasing the city’s ten-year …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economyBrooklyn Man Pleads Guilty in Check Theft Scheme
… His thefts included checks from the Jewish Communal Fund for local charities and from DiNapoli’s Office of Unclaimed … as local charities. Today’s plea holds him accountable for his crimes and sends a strong message that thefts like … Office and the United States Postal Inspection Service for their work on this case.” USPIS Inspector in Charge of …
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)
… through June 8, 2011, Medicaid paid about $6.9 million for services purportedly performed by the six dentists at the … also found that the dentists routinely certified claims for services that were purportedly provided by another … our findings to the State Attorney General’s Office for further investigation. In August 2012, Lawrence Bruckner …
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)
… In addition, TBTA had more than $72 million in unpaid fees for the Henry Hudson Bridge from 2013 through 2015. TBTA … program, submitting only a limited number of registrations for suspension each week after the initial introductory … period. In 23 weeks in 2016, TBTA submitted 225 plates for registration suspension out of the 4,645 that were …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… such as deposit slips, receipts or documented purpose, for 95 transactions totaling $55,100. These transactions … disbursements totaling $1,256. Obtain appropriate approval for 37 disbursements totaling $15,951. Prepare bank … that revenues and disbursements were properly recorded and for appropriate Company purposes, impacting their ability to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Unified Court System Bulletin No. UCS-176
… will automatically apply the Prepaid Legal Service Benefit for the 2011 calendar year for employees who were in a status of Active or Paid Leave … benefit. The Earnings Codes used to process the benefit for nonresident aliens who meet the criteria stated above are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucs