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Great River Fire District – Treasurer Reports (2025M-125)
… errors: An account balance report which was not structured in a format to provide the Board with adequate … calculated book balance. The listings of claims included in the Treasurer’s reports were inaccurate or incomplete for … corrective action, and their response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125State Comptroller DiNapoli Releases Municipal Audits
… hours; salaries or hourly rates and employee benefits. In addition, the village paid overtime payments to employees … County officials paid more than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a 19-month period. Auditors found county officials did not …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… for Boys , Central Islip Union Free School District , Fort Ann Central School District , Northeast Central School … no assurance that the district is being billed correctly. Fort Ann Central School District – Fund Balance Management … School for Boys Central Islip Union Free School District Fort Ann Central School District Northeast Central School …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 921
… located in downstate New York (in the MCTD) are subject to the tax. Employee payroll expenses of agencies located in upstate New York (outside of the MCTD) also are subject to this tax for employees in positions located in the MCTD. Effective Date(s) The tax is retroactive to wages paid after March 1, 2009 Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxOpinion 91-17
… GENERAL MUNICIPAL LAW, §103(8); MUNICIPAL HOME RULE LAW, §10(1)(i): A county may make purchases, pursuant to the … by the State Hospital Review and Planning Council (see 10 NYCRR 400.4), to enter into contracts among themselves and … the prevention, diagnosis or treatment of human disease, pain, injury, deformity or physical condition .... There is …
https://www.osc.ny.gov/legal-opinions/opinion-91-17NYC Budget Benefiting From Strong Tax Collections
… in FY 2018 (the fastest in three years), boosted by a near doubling of capital gains and the strength of the city’s … are likely to exceed the city’s forecasts, at least in the near term, and recommends that the city increase its reserves … deficits may spur cuts in entitlement and other federal programs, which would adversely affect many New York City …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… Thomas P. DiNapoli today released a report showing that the Metropolitan Transportation Authority’s (MTA) short-term financial outlook has been buoyed by the economy, but that significant challenges remain, in particular closing the unprecedented funding gap in its proposed five-year …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseComptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… charging Renee Kanas, 63, a resident of Tamarac, Florida, with Grand Larceny in the Second Degree, a Class C … State pensioner who elected to receive reduced monthly benefits so his wife, Doris Yudenfreund, would continue to … by City of Tamarac and Broward County Sherriff’s in Florida, and brought to Albany County to face these charges. …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – August 6, 2025 Understanding the Audit Area Town … accordance with relevant case law, in the case of a multi-company fire department, FFI tax proceeds must be distributed … companies in proportion to the active membership of each company. Proper distribution of FFI tax proceeds helps ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112State Comptroller DiNapoli Releases Audits
… in real property taxes were not collected. New York Racing Association (NYRA): Capital Program Revenue and … progress in addressing the issues identified. New York Racing Association: Financial Condition and Selected Expenses … overall financial condition was sound, its traditional racing-related operations continued to produce …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsDiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State Comptroller Thomas P. DiNapoli today on the need for greater transparency and accountability in budgeting for the use of federal relief funds. The full op-ed is below: What Are New Yorkers Getting From Federal Covid Relief Funds? The new state budget …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessOpinion 88-57
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WATER RENTS -- Rates (schedule of rates may include a classification under … LAW -- Equal Protection (classification of users based on age and income) TOWN LAW, §198(3)(d); State Constitution, …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 97-1
… experience component should be calculated based on past liability in accordance with the local law providing for the … within the county (Workers' Compensation Law, §60[1]; General Construction Law, §66[1]). A public benefit … of this or other states, or to the people thereof" (General Construction Law, §66[4]). Municipal housing …
https://www.osc.ny.gov/legal-opinions/opinion-97-1State Agencies Bulletin No. 2018
… on the Additional Pay page using the Earnings Code LPS: Earnings Code: LPS Effective Date: 03/31/2022 (Deptid 09180) 04/07/2022 … on the employee’s Additional Pay page for Earnings Code LPS through the end of the fiscal year, provided the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesGreat Neck Park District – Capital Assets (2025M-27)
… January 1, 2023 – August 31, 2024 Understanding the Audit Area A park district’s (district’s) capital assets represent … shared the responsibilities of the property control manager, the Board of Commissioners (Board) did not officially appoint one person as property control manager to be responsible for tracking the District’s capital …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27State Contract and Payment Actions in April
… Comptroller approved 1,450 contracts for state agencies and public authorities valued at $23.3 billion and approved over 4.6 million payments totaling more than $14.4 billion. The office rejected 215 contracts and related transactions valued at $1.7 billion and more than …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilDiNapoli: Four Arrested for Allegedly Defrauding Medicaid Out of Over $1.6 Million
… G. James, and Acting Medicaid Inspector General Frank T. Walsh, Jr. today announced the arrests of four defendants for … essential resources from the health care delivery system,” Walsh said. “My office will continue to work closely with our …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-four-arrested-allegedly-defrauding-medicaid-out-over-16-millionDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… by more than 400 private providers across New York to approximately 79,000 preschool children with physical, … for every dollar and make certain that children are getting the services they were promised.” Since taking office … Long Island. QSAC has 13 classrooms attended by children from various school districts in New York City’s five …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsState Contract and Payment Actions in September
… fire alarm systems to various OGS facilities at the Empire State Plaza in Albany County. $2.9 million with Massa … in Jefferson County. $1.5 million with Apache Legend Group Corp. for sub-basement moisture mitigation at the … the real estate, construction, renovation, machinery, and equipment costs to produce flexible packaging products in …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberNew York’s Economy and Finances in the COVID-19 Era
… in Family Assistance child recipients. In a related issue, food scarcity continues to be an issue for New Yorkers. For the week ending on October 12, …
https://www.osc.ny.gov/reports/covid-19-october-28-2020