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Opinion 91-44
… insurance plan. October 16, 1991 Richard T. Nolan, Esq. Mt. Sinai Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … and the traffic violations reported to the Department of Motor Vehicles are not up-to-date. Village of New York Mills … reporting unresolved traffic tickets to the Department of Motor Vehicles. Town of Norwich – Justice Court (Chenango …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … is still required to prevent future Medicaid overpayments. New York City Department of Education (DOE): Compliance with … placing an undue financial burden on injured employees. New York City Department of Transportation: Oversight of …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsNewburgh Enlarged City School District – Financial Management (2025M-32)
… and reserve funds? Audit Period July 1, 2019 – June 30, 2024 Understanding the Audit Area A key measure of a school … districts may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and … $8.6 million for a cumulative total of approximately $25.7 million. The Board did not effectively manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Attorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… today announced the jury verdict of the former City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing … a public official to engage in a scheme that defrauded the Mount Vernon Board of Water Supply of $365,000 to pay the personal legal expenses of the former Mount Vernon Mayor Richard Thomas and a public relations …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonComptroller DiNapoli Releases School Audits
… – Financial Management (Wayne County) The district has no written plan that details the appropriate and necessary …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… A multi-agency contract is one awarded with the intention that it will be … contracts is detailed in Section 8.B - Multi-Agency Contract Types of this Chapter. The two contract prefixes available for agency use for multi-agency … A multiagency contract is one awarded with the intention that it will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsOpinion 88-68
… interest) CONFLICTS OF INTEREST -- Contracts (whether application for subdivision approval constitutes a contract) -- Disclosure of Interest (application for … an application for subdivision approval constitutes a "contract" with the meaning of General Municipal Law, §800(2), …
https://www.osc.ny.gov/legal-opinions/opinion-88-68State Comptroller DiNapoli Releases School Audits
… the claims processing function to ensure that claims are audited adequately and properly supported. Auditors selected … $225,049, to determine whether the claims were adequately audited and approved. The board generally ensured that claims were audited and approved before payment. However, the claims …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases State Audits
… to most efficiently meet agency missions. Department of Health (DOH): Payments for Fraudulent and Improper Claims … auditors determined DOH made progress addressing the problems identified in the initial report. At the time of the … aid awards. New York City Department of Health and Mental Hygiene (DOHMH): Administration of the Contract With …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsThe North Country Is Among the Top Regions in the State for Agricultural Sales
… New York cannot be overstated, both as an economic engine for their communities and an essential part of our food … includes an analysis of state programs and tax benefits for farmers. Some of the important findings for the North Country: There were 3,612 farms in the North …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Beaver River Central School District , Clymer Central School District , Pittsford Central School District and the Renaissance Academy Charter School of the Arts . State … P DiNapoli today announced his office completed audits of the Beaver River Central School District Clymer Central …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Montrose Fire District – Claims Auditing (2025M-53)
… Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent claims … with its written policies, and that each purchase was for a proper fire district purpose. Purchases made using … sales taxes were paid on certain purchases and have taken measures to ensure sales taxes are not paid going forward. 42 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Opinion 90-61
… -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts … of establishing and of operating and maintaining a town water supply district must be assessed only on an ad valorem …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… the Board did not ensure that the Treasurer maintained custody of all Company funds as required by the Company’s … forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… pandemic has, without a doubt, changed the world – and one of its most notable effects has been the acceleration … and communications. Many artificial intelligence (AI) products have come out of these advances, and many are being put to use by state and local governments with input from private tech companies. Government is …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationState Agencies Bulletin No. 1891
… Single or Married filing separately in Step 1 (c) and made no entries in Step 2, Step 3, or Step 4 of the 2020 Form W-4. … State Agencies Bulletin No 1891 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021State Agencies Bulletin No. 1985
… Single or Married filing separately in Step 1 (c) and made no entries in Step 2, Step 3, or Step 4 of the 2020 Form W-4. … State Agencies Bulletin No 1985 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… checking accounts, they may earn more investment earnings on available surplus funds, which ultimately can benefit … taxpayers. During the audit period, the District had funds on deposit at one financial institution in a … month or ensure that the monthly interest rates received on the District’s bank accounts were competitive. During our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Opinion 88-34
… that bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption … (manner of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, … traffic regulations by a town pursuant to the authority of Vehicle and Traffic Law, §1660, whether it be done by …
https://www.osc.ny.gov/legal-opinions/opinion-88-34