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Opinion 88-32
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. TOWN BOARD -- Powers and Duties (authority to publish names, office addresses and phone numbers of town … TOWN LAW, §§30, 116(13): A town board may determine to place an advertisement in a newspaper for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Examination of Unemployment Insurance Benefits
The objectives of our examination were to determine if payment requests and payments DOL approved were appropriate and in accordance with applicable Federal and
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… of 2007-09 and the COVID-19 pandemic. “We all rely on local government employees for essential services such as … well as the restoration of state aid cuts and a rebound in sales tax collections, helped many local governments through … pandemic enabling them to restore full-time staffing to near pre-pandemic levels in 2022. Despite this, overall …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of East Hampton Housing Authority , Eggertsville Fire District , … their money is being spent appropriately and effectively." East Hampton Housing Authority – Board Oversight (Suffolk … P DiNapoli today announced his office completed audits of East Hampton Housing Authority Eggertsville Fire District …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli & Lander’s Proposal Calling on Wells Fargo Board to Report on Efforts to Prevent Discrimination and Harassment Wins Majority Support From Shareholders
… those employees who complained about the sham interviews. News outlets have also reported that the U.S. Attorney for …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-landers-proposal-calling-wells-fargo-board-report-efforts-prevent-discrimination-andDiNapoli: Former Clerk Padded Her Pay With Town Funds
… DiNapoli today announced the arrest of Jordan Green after an investigation and audit found that she paid herself … instead of making deductions from her paycheck. Green, an employee of the Town of Minerva since July 2010, resigned in April 2015, a month after an investigation from by the Comptroller’s office was …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsFacility Planning Bureau Project Review (Follow-Up)
… The Code applies to every facility owned or operated by school districts or Boards of Cooperative Educational … These facilities include, but are not limited to, school and administration buildings, bus/maintenance garages, public school libraries, storage buildings/sheds, press boxes, and …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followDiNapoli: Read the Fine Print on Your New Gift Card
… Thomas P. DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards for details about … over to the Office of Unclaimed Funds. “After the holiday season wraps up, many New Yorkers tend to forget or lose … more than $16 billion in unclaimed funds. This holiday season he urges New Yorkers to see if they are owed money and …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… CT 06856 are reprinted by permission. Sample City Balance Sheet Governmental Funds December 31, 2002 General Fund HUD … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… goals. “New York is rightfully trying to lead the way to a clean energy transition, and the Office of Renewable Energy … there is no requirement for ORES to track or account for how long it takes to complete an application. DiNapoli’s … to the state, which will help improve planning for how it will successfully meet the Climate Act’s goals and …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysState Comptroller DiNapoli Releases Municipal & School Audits
… of Lincoln – Disbursements (Madison County) The board and former supervisor did not ensure that disbursements were adequately supported and properly approved. The former supervisor received 13 check payments, totaling … $533,518 were improperly audited and approved by the former supervisor rather than the board. In addition, 13 …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Dual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) employees who … To determine whether Department of Corrections and Community Supervision DOCCS employees who are …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… don’t otherwise qualify for Medicaid. As income, household makeup, and other factors change, individuals may transition …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… own a defined element of the company they work for. It does not necessarily mean that employees exercise control over the company’s … communities; and Develop ways to educate the public on what EO is and which companies around the state and in their … State Comptroller DiNapoli released a report that explains how employee ownership models which …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… Other new funding initiatives include expanding access to community college for adult learners and preserving access to … The budget includes significant state-funded increases in education, health and other spending, and authorizes an …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetDiNapoli: Fiscal Stress Remains Low Among Villages
… continue to encourage local officials to be mindful about how practices today might impact budgetary solvency in the … For the fiscal year ending 2017, the city of Long Beach (Nassau Co.) and the village of Island Park … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesState Comptroller DiNapoli Releases School Audits
… his office completed audits of Allegany-Limestone Central School District , Cassadaga Valley Central School District , Elba Central School District , Hampton Bays Union Free School … announced his office completed audits of AlleganyLimestone Central School District Cassadaga Valley Central School …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… recommendations included in our initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of … (Report 2022-S-1 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOversight of Campus Foundations (Follow-Up)
… with the campus. Generally, foundations receive and manage donations and make these resources available to the campus to … yet the foundations continued to oversee and manage donations and resources on behalf of the campuses. OUA also …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followThe 80/20 Housing Program (Follow-Up)
… Program ( 2015-S-83 ). Background Homes and Community Renewal is an umbrella entity consisting of all the State's major housing and community renewal agencies and authorities, including the Housing … Related Audits/Reports of Interest Homes and Community Renewal - Division of Housing and Community Renewal: …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-follow