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Opinion 95-10
… fence encircling a cemetery or burial ground in the first class described in Town Law, §291(1), that is, a cemetery or … fourteen years. In the case of a cemetery in the second class described in section 291(1), a town is required to … front of or encircling a cemetery falling within the third class described in section 291(1). This is in response to …
https://www.osc.ny.gov/legal-opinions/opinion-95-10State Agencies Bulletin No. 276
… housing and food allowance) in effect on the employee's first date of activation during the period September 11, 2001 … The cover sheet should identify the agency contact person, phone number, and if available, e-mail address. Note: The orders …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001DiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… New York State Comptroller Thomas P. DiNapoli today issued the following statement on the guilty plea to mail fraud in federal court by Cheon Park, the owner of Bilingual SEIT & Preschool Inc., which … disabilities of the help they need. His guilty plea today stands as a warning for those who attempt to cheat …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … Service contracts with UnitedHealthcare Insurance Company of New York (United) to administer the Medical/Surgical …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsMontauk Fire District – Audit Follow-Up (2024M-117-F)
… report – pdf] [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Montauk Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Montauk Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fCircleville Fire District – Board Oversight (2013M-343)
… since 2008 and has never had its length of service award (LOSAP) program audited. Key Recommendations Audit all claims … public accountant to audit the District’s financial and LOSAP records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343St. Lawrence County – Financial Condition (2013M-46)
… January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Village of Parish – Board Oversight (2012M-240)
… June 1, 2010, to March 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. … Village of Parish Board Oversight 2012M240 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2012, through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population … Town of Lincoln Financial Management 2013M245 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… to examine the Town’s management of the Town Hall/highway garage capital project for the period January 1, 2007 to May … capital plan to construct a new Town Hall/highway garage at an estimated cost of $602,620. Construction began … Town of Dannemora Town HallHighway Garage Capital Project 2013M230 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of New York Mills – Justice Court (S9-14-4)
… tickets to the State’s Department of Motor Vehicles (DMV). We found weak information technology controls. Key … that is over six years old to the Village. Contact the DMV about receiving the monthly DMV pending cases report. Periodically review and reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4NYS Common Retirement Fund Announces First Quarter Results
… The New York State Common Retirement Fund's (Fund) overall return in the first quarter of the state fiscal year 2017-2018 was 2.9 percent for the period ending June 30, 2017, with an estimated value … The New York State Common Retirement Funds Fund overall …
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces Third Quarter Results
… 31, 2013 was 5.14 percent, increasing the Fund's value to an estimated $173.2 billion, according to New York State Comptroller Thomas P. DiNapoli. The Fund … long term results but we watch the markets closely to capitalize on emerging opportunities.” The Fund has 37.6 …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Announces Third Quarter Results
… Fund’s (Fund) overall return in the third quarter of the state fiscal year 2015 was 1.91 percent for the … during the quarter. The Fund’s value was $176.8 billion as of the end of the state fiscal year on March 31, 2014. The Fund has 39.5 … Retirement Funds Fund overall return in the third quarter of the state fiscal year 2015 was 191 percent for the …
https://www.osc.ny.gov/press/releases/2015/02/nys-common-retirement-fund-announces-third-quarter-resultsNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… course to capitalize on long-term market opportunities and weather the volatility of the markets in the short-term. We …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. … (Genesee County, Niagara County and Orleans County) The board and district officials have not developed and … written information technology (IT) contingency plan. The district pays $10,500 for central site infrastructure …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli announced the following school audits have been issued. Bay Shore Union … County) District officials did not seek competition for the services of 16 of 20 professional service providers who were paid $1.42 million. The district’s failure to solicit competition may result in …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsEaster Seals New York – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report (CFR) were properly … services, and many educational services throughout New York State. Easter Seals NY is authorized by SED to … To determine whether the costs reported by Easter Seals New York Easter Seals NY on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… per the State Education Department's (SED's) Reimbursable Cost Manual (Manual). The audit included the four fiscal … dealer; $1,723 for lodging at the Majestic View Lodge near Zion National Park; $1,620 at a cigar store; and $369 at … SEIT & Preschool, Inc.: Compliance With the Reimbursable Cost Manual (2011-S-13) IncludED Educational Services, Inc.: …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualOversight of New York State Forest Tax Programs (Follow-Up)
… the Program New York State’s land area of 30.2 million acres comprises almost 19 million acres of forest, which provide many public benefits, … and outdoor recreation opportunities. Of the 19 million acres, about 14 million acres (74%) are privately owned. To …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-follow