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DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… practices today impact budgetary solvency in the future. This system is designed to help keep local officials and the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdOpinion 88-32
… TOWN BOARD -- Powers and Duties (authority to publish names, office addresses and phone numbers of town officials) … Law, §116[13]) and its duty to maintain a record of the names, public office addresses, titles and salaries of its … determine to publish and distribute a pamphlet listing the names, office addresses and office telephone numbers of its …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 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
… School District , New Rochelle City School District , Port Jefferson Union Free School District and the Portville … of operating deficits and low unassigned fund balance. Port Jefferson Union Free School District – Information … Central School District New Rochelle City School District Port Jefferson Union Free School District and the Portville …
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 … budget gaps. Actions by Congress may also have a large impact on the state’s finances in the months ahead, and may …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… This opinion represents the views of the Office of the State … firefighters of the fire departments or companies. For this purpose, the term "political subdivision" means a … board to vote on a proposal selected by a fire company. In this regard, we note that although other statutes require a …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Former Clerk Padded Her Pay With Town Funds
… released on her own recognizance. Her next court date is Nov. 30. As the clerk to the supervisor for the Town of … during the course of her official duties, funneled almost $9,000 to her personal account from the town's payroll …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli: Read the Fine Print on Your New Gift Card
… money could eventually get turned over to the Office of Unclaimed Funds. “After the holiday season wraps up, many New … see if they are owed money and visit www.osc.state.ny.us . Find out how your government money is spent at Open Book New York . Track …
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)
… planned to address the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. …
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)
… through its Division of Juvenile Justice and Opportunities for Youth (DJJOY), is responsible for the operation and … sanitary conditions, and provide health screenings upon admission. Further, OCFS must ensure that facility staff are … Specifically, OCFS had not ensured that certain admission assessments and screenings, including …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followPipeline Safety Oversight
… administers pipeline safety nationwide. To do this, it delegates some of its authority to states and …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightExamination of Unemployment Insurance Benefits
… payments that would have been made over the life of the claim had DOL not taken corrective action based on our … claimants would not have received over the life of the claim had DOL not taken corrective action based on our …
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
… the Department processes more than 6 million credit card transactions annually, totaling almost $700 million, for … in place to protect the vast amount of personal and credit card data stored in the Department’s systems, maintaining … and the Department are not in compliance with the Payment Card Industry (PCI) Data Security Standards that govern the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDual Employment
… DOCCS sometimes allows employees to work full-time at one facility and then work additional time at another facility (referred to as extra service), or may allow them to … they are being paid. Provide pertinent time and attendance training to dually employed staff and their supervisors, and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Facility Planning Bureau Project Review (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Facility Planning Bureau Project Review 2018S2
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
… resulting from inaccurate enrollments. The audit covered the period January 2016 through May 2022. About the … care needs. New York’s Essential Plan (EP) provides health insurance to lower-income people who, generally, don’t … where individuals can apply for and enroll in health insurance plans, including Medicaid and EP. An individual’s …
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)
… of the four recommendations included in our initial audit report Oversight of Campus Foundations (Report … corrective action plans. We issued our initial audit report on February 26, 2018. The audit objective was to determine if SSA provided sufficient … of the four recommendations included in our initial audit report Oversight of Campus Foundations Report 2016S93 …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followThe 80/20 Housing Program (Follow-Up)
… almost $427.3 million for the four sampled developments. This did not include the benefits of HFA low-interest loans. … are planned to address the unresolved issues discussed in this report. Other Related Audits/Reports of Interest Homes …
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)
… and report receipts and disbursements accurately and in a timely manner? Audit Period January 1, 2024 – September … treasurer should record and report financial transactions in a timely and accurate manner to enable informed … report District receipts and disbursements accurately and in a timely manner. As a result, the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126