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Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… and up-to-date accounting records and reports. As a result, the Board lacked reliable information necessary to … between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an accurate manner. As of December 31, 2023, three bank …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Opinion 91-38
… issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications (amount returned from the deposit for copies … of) LOCAL LAWS -- Pre-emption (deposits on plans and specifications) GENERAL MUNICIPAL LAW, §102; MUNICIPAL HOME … must return the entire amount of the deposit on plans and specifications for the performance of public work submitted …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Selected Employee Travel Expenses
… not maintain sufficient records of the employee’s fleet vehicle usage to ensure the vehicle was used appropriately. Key Recommendations Follow … guidelines to ensure adequate monitoring of fleet vehicle use to guard against fraud, waste or abuse. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… examined whether the Division of Homeland Security and Emergency Services (Division) awarded contracts to entities … Audit/Report of Interest Division of Homeland Security and Emergency Services: Awarding and Oversight of Statewide …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… claims included sales tax or late fees. The Board did not ask for and was not provided with monthly warrants (a list of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… developed the New York State of Health (NYSOH) as a new online marketplace for individuals to obtain health insurance coverage, including Medicaid. Individuals who apply for Medicaid are assigned a Client Identification …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followOpinion 91-7
… SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may … service) VILLAGES -- Ambulance Service (authority of rescue squad to provide ambulance service outside village) … not, however, enter into such a contract with an emergency rescue and first aid squad of a fire department or fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-7DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… shown resiliency, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The South … to COVID, the South Bronx added 4,679 jobs in 2022, while new businesses saw an uptick. Federal pandemic assistance … able to weather the worst of the storm together,” said New York City Councilmember Rafael Salamanca . “As we now …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesDiNapoli: 31 School Districts Designated in Fiscal Stress
… number of school districts in fiscal stress has returned to pre-pandemic levels this year. As districts continue to adjust to these conditions, officials should make every effort to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… State Comptroller Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New … Office in this complex financial investigation,” Columbia County District Attorney Paul Czajka said. … and auditors have uncovered several criminal schemes in Columbia County over the last several years. This is only the …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… 1, 2023 – April 4, 2025 We extended the audit period back to January 1, 2021 to analyze budget trends and back to August 1, 2013 to provide historical background of the …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Opinion 90-11
… State law (General Municipal Law, §90; Civil Service Law, §200 et seq .) and the federal Fair Labor Standards Act (29 … the doctrine of federal pre-emption (U.S. Const., art. VI, cl 2; see, gen., 16 Am Jur 2d, Constitutional Law, §291, et … is authorized by article 14 of the Civil Service Law (§200 et seq .). It is well-established that, pursuant to this …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Village of Herkimer – Payroll (2025M-37)
… before officials and employees were paid, as required by New York State Village Law (Village Law) Section 5-524. We … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law. For more information on …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… would be returned after a two-year waiting period with an additional four-percent interest, similar to a … principal and interest, but Eckstein stopped communicating with her. An NCDA investigation was started in November 2017 … the victims are senior citizens who trusted the defendants with their retirement savings. In total – at least 40 victims …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationDiNapoli: Local Sales Tax Growth Slows
… Local sales tax collections in 2014 suffered the slowest … in uncertain economic times,” said DiNapoli. “When our local governments have slower-than-expected revenue growth, … the future. As the 2015 fiscal year unfolds, I recommend local leaders continue their vigilance in monitoring their …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … Load Overweight Permit Fees (Report 2014-S-52 ). About the Program The Department of Transportation (Department) is … To determine the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions … York households expect a loss of employment income within the next four weeks according to new data from the Census …
https://www.osc.ny.gov/reports/covid-19-september-16-2020Opinion 92-54
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a prospective appointee for a vacancy in the office of town supervisor would have a prohibited COI if a bank in …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Local Government Ethics
… codes of ethics and boards of ethics; repealer. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/local-government-ethics-0Deposit Central School District - Financial Condition (2018M-204)
… officials have: Implemented measures to contain costs in the general fund. Over the last three fiscal years, … Not implemented plans to improve operating results in the cafeteria fund. It has had three successive operating deficits in each of the last three fiscal years totaling over …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204