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State Comptroller DiNapoli Releases School District Audits
… (DCAP) and health reimbursement arrangement (HRA) in a timely manner. As of Dec. 31, 2021, the administrator had … (97%) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a … Without a secure e-record storage system in place, there is a risk that unauthorized changes or modifications could be …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … audits of the Village of Dansville , Town of Moreau , New Hope Fire Department , Real Property Tax Exemptions … New York State Comptroller Thomas P DiNapoli today announced … audits of the Village of Dansville Town of Moreau New Hope Fire Department Real Property Tax Exemptions …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and Utica. Local governments must comply with New York State General Municipal Law (GML) and should do more to … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… Agencies in New York Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeState Comptroller DiNapoli Releases Audits
… programs available for those in need. Department of Health: Medicaid Claims Processing Activity Oct. 1, 2017 … Project Review (2018-S-2) SED does not perform project plan reviews timely, and lacks guidelines that define a reasonable …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School District Audits
… The board did not adopt an online banking policy. Employees accessed nonbusiness websites although it is prohibited by district policy. In addition, district officials did not provide … operations during this time. In addition, the unemployment insurance reserve was overfunded and the employee benefit …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1014
… tax withholding rate of zero or 14% depending if the country of origin has a treaty with the United States and as … OSC has established a specific Treaty ID value for each country code in PayServ. This value can be chosen in the … (first) date of entry into the United States and enter the country of residence. Select the Treaty ID from the search …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsDiNapoli: $90,000 in Full Restitution Paid for Rental Assistance Theft
… that they were not entitled to. Based on the complaint, a joint investigation was launched by DiNapoli’s office and the State Police. Mahtani and Melwani bought a condo in Brooklyn for $1.6 million in 2018. In February 2021, … falsely claiming that Melwani was Mahtani’s tenant in the condo and that he owed his sister back rent for a period of …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-90000-full-restitution-paid-rental-assistance-theftMidway Fire District – Claims Auditing (2025M-143)
… audit of claims before directing the Treasurer to pay them. The District made 695 disbursements totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Village of Rhinebeck – Claims Auditing (2025M-147)
… 543 claims totaling $430,129 which included 124 credit card transactions totaling $15,517 and determined that the … $351,321. Specifically, the Board approved: 130 non-credit card claims totaling $264,582 and one credit card transaction totaling $1,406 without obtaining quotes in …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… and its mission. From January 1, 2024, through October 31, 2025, the Company’s revenues and redeposited startup cash 1 … Board and membership did not review necessary financial information to help ensure that the Company’s financial … authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… Authority (Thruway) generally bills drivers accurately for tolls, according to an audit by New York State … tolls can mean loss of revenue to the state or aggravation for New Yorkers facing incorrect bills. I appreciate the … revenues, up from $804 million in 2021. E-Z Pass accounts for 95% of all tolls collected in 2024. Comptroller …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… [read complete report – pdf] Audit Objective Did the Taberg Volunteer Fire Company (Company) Board of Directors (Board) and Treasurers ensure financial … Period January 1, 2024 – August 26, 2025 Understanding the Audit Area A fire company treasurer must maintain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Medicaid – Federal Funding and New York
… Medicaid is a health insurance program jointly funded by the federal … people from Medicaid for the duration of the public health emergency. Source: NYS Department of Health Medicaid Enrollment by County Data Table District … Medicaid is a health insurance program jointly funded by the federal …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidOpinion 91-29
… Associations (use of tax moneys for an eye care plan, hospital telephone and television charges, and gifts); … fire insurance tax moneys to pay for an eye care plan, hospital telephone and television charges, and gifts for all … for the use of a telephone and television during a hospital stay; and a gift for each active firefighter (e.g., …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 90-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EMPLOYEES -- Death Benefits (police officers - eligibility of children) POLICE AND POLICE PROTECTION -- Death Benefits … Concerning section 208f of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 98-12
… from any source which are held in the custody of the chief fiscal officer of the municipal corporation and are not … must include an amount reasonably estimated as interest ( id .). We are advised that the Uniform System of Accounts … that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-10
… (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … of chapter 386 discloses no discussion of the intended meaning of the provision. No discussion of this provision … excess of $300 and it is to be paid by taxes levied in the fiscal year in which the expenditure is to be made, or paid …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 2004-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … aid and oxygen equipment ." [emphasis added]). In 1957, a new subdivision two was added to section 209-b by chapter 849 … 1969, the Legislature amended section 209-b(1) by adding a new paragraph (b) to authorize municipalities and fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendants in Elaborate Multi-Million Dollar Bid-Rigging Case Involving Public Contracts
… announced the sentencing of the remaining three defendants in an elaborate bid-rigging conspiracy that illegally steered … County to favored and connected companies, resulting in the restraint of competition. The defendants profited from … benefit, saddling Monroe County taxpayers with millions in costs,” said State Comptroller Thomas P. DiNapoli. “These …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendants-elaborate-multi-million-dollar