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Opinion 2005-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE SERVICE -- Fees (retention of by service provider) CONSTITUTIONAL LAW -- Gifts and Loans …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1DiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… its incentive and bonus programs, resulting in hundreds of thousands of dollars in payments that should not have been paid or for … said. “ECMCC has been taking steps to address many of the concerns identified in our audit.” Between Jan. 1, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… Thomas P. DiNapoli. Meanwhile, the combined debt of state and local authorities topped a quarter of a trillion dollars. “Public authorities borrow and spend billions of dollars outside the state budget,” DiNapoli said. “And …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… 72-g provides that, subject to the rules and regulations of the governing board of the fire department, the chief officer of the department may authorize volunteer firefighters to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial … Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Comptroller DiNapoli Releases State Audits
… District Transportation Authority (CDTA): Selected Aspects of Discretionary Spending (2013-S-10) CDTA did not have formal policies that outlined whether certain types of discretionary expenses were proper, what would be … reasonable cost. Auditors questioned the propriety of discretionary expenditures totaling about $60,000. …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Renewal: Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The Housing Trust Fund Corporation (HTFC), a component of Homes and Community Renewal, administers the Rural Rental … Program in partnership with the United States Department of Agriculture (USDA). The program provides rental subsidies …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Bedford-Stuyvesant is on the Rise
… is undergoing an economic resurgence, with record numbers of businesses and jobs, but the benefits have not been shared … shows the challenges that remain." "As a lifelong resident of Bedford-Stuyvesant, its elected representative, and Chairman of the New York City Council's Committee on Small Business, I …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseMinisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and Mamakating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Opinion 98-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … source, in accordance with the notification procedures of section 162[4][b] of the State Finance Law. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-98-8About the Academy
… and school district officials. By increasing the number of classroom training sessions and web-based seminars, The … officials a convenient way to improve their knowledge of local government finances; and delivers a focused … local officials across the State can rely on the Office of the State Comptroller’s expert technical assistance to …
https://www.osc.ny.gov/local-government/academy/about-academyFinal Average Salary – Article 14 Benefits
… Your pension is based on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. This is usually …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesState Comptroller DiNapoli Releases Audits
… New York City Transit: Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2021-S-27) … York City Transit (Transit). In September 2007, the Chair of the MTA appointed a commission to make … audit found that, to date, the MTA has not implemented one of the most important recommendations – the development of …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… raise issues regarding checks and balances over use of the public's dollars and would diminish independent … oversight." The budget projects total All Funds spending of $162.2 billion in state fiscal year (SFY) 2017-18, up 3.8 … Act and disaster-related assistance, which the Division of the Budget (DOB) excludes from its primary presentation of …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightHousing Authority Administrative Expenditures (2016-MS-2)
… the following housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our audit was to determine whether housing authorities …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsOpinion 90-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services (planning board member …
https://www.osc.ny.gov/legal-opinions/opinion-90-28