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Opinion 91-4
… which includes the village (see also Comereski v City of Elmira , 308 NY 248). As suggested in your letter, after the formation of …
https://www.osc.ny.gov/legal-opinions/opinion-91-4DiNapoli: 16 School Districts Designated in Fiscal Stress
… Sixteen school districts were designated in some level of fiscal stress under New York State … by school districts (excluding New York City and the Big Four) increased from $15.1 billion in SY 2021-22, to … release of scores, which excludes New York City and the “Big Four” City School Districts of Buffalo, Rochester, …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… $147.2 million lower than updated projections. Spending for local assistance grants totaled $88.8 billion and was 6.1 …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileFacility Planning Bureau Project Review (Follow-Up)
… The State Education Department (Department) is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building Code (Code) for all district construction projects, exclusive of New York … by reviewing and approving plans and specifications for all capital construction projects involving these …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. About the Program LTC is a New York City-based not-for-profit organization … special education services to children with disabilities who are between the ages of three and five years. During our audit period, LTC …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School District Audits
… IT security awareness training for district employees. In addition, sensitive IT control weaknesses were … not prepare timely reports for the Board or the auditor. In addition, IT assets valued at $11,397 were not included on … 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… New York State Comptroller Thomas P. DiNapoli. The audit of the Office of Renewable Energy Siting (ORES) found permit applications … ORES should be more transparent about the timeliness of the application process and where delays occur, as these …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… Insurance Company of New York – Overpayments for Physician-Administered Drugs (Report 2021-S-32 ). About … The Empire Plan is the primary health insurance plan for NYSHIP, providing over 1 million members with four types … over $5.5 million in actual and potential overpayments for physician-administered drugs: $4,019,329 was paid under …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsOpinion 2006-10
… school district, BOCES, fire district, the State of New York or the United States government and any agency or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … (Company). The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Travel Advisory No. 10
… (Effective March 1, 2019) Guidance: The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name … Payroll Process and New Time Entry Codes for the Payment of Moving Expense Reimbursements Beginning January 1, 2019 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background … Company provides fire protection and emergency services for the Town of Afton. The Company’s Oversight Board … books are consistently reviewed by a disinterested third party who reported that everything was in good order; …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPutnam County Industrial Development Agency – Management Practices (2013M-257)
… Development Agency’s (PCIDA) management practices for the period January 1, 2012 to May 3, 2013. Background The … Key Findings In 1996, the PCIDA Board established criteria for approving projects, and for evaluating and recapturing benefits from projects that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementGreene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County Industrial Development Agency’s (GCIDA) management practices for the period January 1, … to September 4, 2012. Background GCIDA was established in 1972 and is governed by a Board which comprises six …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementCompliance With Payment Card Industry Standards
… Purpose To determine whether the Central New York Regional … a set of technical and operational requirements designed to protect cardholder data. Entities that do not comply with …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… Village Clerk Courtney Dillabough was arrested last week for allegedly pocketing $5,300 in village fees, including the … Dillabough allegedly stole the public’s payments for water, sewer, tax and library fees until village … District Attorney Oakes and Pulaski Police Chief Martin for holding this public official responsible for her …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesState Comptroller DiNapoli Releases School District Audits
… payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not … online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… should assess whether spending on any political causes is in shareholders’ interests. At a minimum, companies should … It has consistently been ranked as one of the best managed and best funded plans in the nation. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… nonmonetary contributions and expenditures to any campaign for or against a candidate, or to influence public opinion on … proposals it had filed with each company. A proposal for political spending disclosure at casino and hotel …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companies