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Opinion 88-32
… office hours of the town clerk. You have asked whether it is a proper town expense to publish an advertisement in a … hours of the town clerk. Initially, we note that there is no express statutory authority for a town clerk to place … (1983 Opn St Comp No. 83-204, p 263). Similarly, it is our opinion that a town board could determine to place an …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… transactions annually, totaling almost $700 million, for license and vehicle registration processing. During the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … prepare monthly bank reconciliations, provide the board with complete and accurate monthly financial reports or file …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Examination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if payment requests and … analytics performed included matching: (i) the Department of Taxation and Finance wage file to the DOL payment file to … files to identify duplicate payments; and (iii) out of country indicators in the claimants’ log file to the DOL …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsOpinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire district funds in connection with a celebration of the district fire departments anniversary …
https://www.osc.ny.gov/legal-opinions/opinion-94-11CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to … To assess the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilComptroller DiNapoli Releases School Audits
… The board has not established a computer use policy for employees to define appropriate user behavior or … to ensure the security of the District’s IT system. For example, the treasurer has administrative rights to the … software application, which creates the opportunity for the manipulation and concealment of transactions. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… Trust Fund loan, and reduced personal income tax rates for lower- and middle-income families starting in 2026. Other … backdoor borrowing. General aid for local governments is largely flat, despite growing signs of fiscal strain at … path and able to navigate the challenges ahead. My office will continue to carefully monitor economic …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Duties (authority to require referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Dual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) … DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 facilities across the State. As of September 1, 2012, DOCCS had 29,796 employees. To ensure …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2DiNapoli: 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-nysState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… The number of full-time local government workers employed outside of New York City shrank 7.9% from 491,102 to 452,298 from … nation as a whole, which saw a 2% increase in the number of full-time employees over this 15-year period. Local … The number of fulltime local government workers employed outside of New …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007DiNapoli: Former Clerk Padded Her Pay With Town Funds
… Thomas P. DiNapoli today announced the arrest of Jordan Green after an investigation and audit found that she paid … thousands of dollars in unauthorized payroll payments. Green also had the town pay back her loans from the state’s … and Essex County District Attorney Kristy Sprague. "Ms. Green used her control over the town's accounts to allegedly …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely manner? Audit Period January 1, 2024 – … the Arkport Joint Fire District District Treasurer record and report receipts and disbursements accurately and in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Facility Planning Bureau Project Review (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… have the opportunity to provide resources on the expansion of employee ownership programs and increase employers’ and employees’ understanding of how they can benefit all stakeholders.” Employee ownership … arrangements in which employees own a defined element of the company they work for. It does not necessarily mean …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsDiNapoli & Lander’s Proposal Calling on Wells Fargo Board to Report on Efforts to Prevent Discrimination and Harassment Wins Majority Support From Shareholders
… company’s efforts to prevent harassment and discrimination in the workplace following a majority shareholder vote in favor of a proposal filed by the New York State Common … “Workplace abuse, harassment and discrimination can result in substantial costs to companies and affect shareholder …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-landers-proposal-calling-wells-fargo-board-report-efforts-prevent-discrimination-andMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… prevent overlapping enrollment periods, including: Force Closure processing weaknesses, NYSOH flaws with assigning …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 3,832,062 3,832,062 Other purposes "Designation" of unreserved fund balances may be displayed or disclosed in … reported for governmental activities in the statement of net assets are different because: Capital assets used in … service funds are used by management to charge the costs of certain activities, such as insurance and …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2