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Opinion 94-11
… anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not expend … the district. You have inquired whether a board of fire commissioners of a fire district may expend fire district … views. In the cited opinion, we were asked if the board of commissioners of a fire district could expend district funds …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases School Audits
… his office completed audits of the Dryden Central School District , New Rochelle City School District , Port Jefferson Union Free School District and the Portville Central School District . … his office completed audits of the Dryden Central School District New Rochelle City School District Port …
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
… Thomas P. DiNapoli released the following statement on the passage of the final state budget: “After extended … the economy and actions in Washington casts a long shadow on this budget. Market volatility and declining business and … gaps. Actions by Congress may also have a large impact on the state’s finances in the months ahead, and may …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… LAW, §216(2): A town board is not required to conduct a mandatory referendum on a proposal to establish a service … You ask whether a town board is required to conduct a mandatory referendum on a proposal to establish a service … district of the political subdivision, there shall be a mandatory referendum of the eligible voters residing within …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… of the Office of Renewable Energy Siting (ORES) found permit applications were often delayed due to missing or … Under current state law, ORES must issue a final siting permit for most projects within one year of a completed … and found 14 took nearly four years to obtain a site permit, with the majority of time being spent on the permit …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysDiNapoli: 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 2007 through 2022, according to a report by … Comptroller Thomas P. DiNapoli. New York’s decline in local government employment stands in contrast to the nation …
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-fundsDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… of business owners, employees, labor unions, and economic developers to provide technical assistance to and educate …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental … 1,655,366 1,076,376 13,175,487 9,362,405 9,623,472 34,893,106 Total liabilities and fund balances $9,408,550 … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli: Read the Fine Print on Your New Gift Card
… New Yorkers this holiday season to read the fine print on gift cards for details about fees and expiration dates. … New Yorkers this holiday season to read the fine print on gift cards …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardStatement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… ahead and I urge caution in tracking revenue and making swift adjustments if needed. “The plan includes an increase …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil … prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan with expanded … received about $1.2 billion in Empire Plan Medicare Rx rebates. The objective of our initial audit, issued on …
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 Juvenile Justice Facilities (Follow-Up)
… the Program The Office of Children and Family Services’ (OCFS) mission is to serve New York’s public by promoting the … our children, families, and communities. Toward this end, OCFS, through its Division of Juvenile Justice and … limited-secure facilities, and one non-secure facility. OCFS must ensure that these facilities are operated in good …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followPipeline Safety Oversight
… standards. Our audit scope covered the period April 1, 2013 through October 21, 2015. Background The Pipelines … New York had 91,181 miles of natural gas pipelines and 1,153 miles of hazardous materials pipelines. Between 1995 …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightExamination of Unemployment Insurance Benefits
… payments that would have been made over the life of the claim had DOL not taken corrective action based on our … claimants would not have received over the life of the claim had DOL not taken corrective action based on our …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… Department of Motor Vehicles’ (Department) licensing and registration systems are secure, operating effectively, and … totaling almost $700 million, for license and vehicle registration processing. During the transition to ITS … the Department of Motor Vehicles Department licensing and registration systems are secure operating effectively and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDual Employment
… 1, 2012, DOCCS had 29,796 employees. To ensure adequate staffing at its facilities, DOCCS sometimes allows employees …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Facility 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-followMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments. The audit covered the period January 2016 through May 2022. … reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsOversight of Campus Foundations (Follow-Up)
… report Oversight of Campus Foundations (Report 2016-S-93 ). About the Program The State University of New York’s …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-follow