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Town of Throop – Highway Department (2021M-115)
… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Board (Board) and the Highway Superintendent … (Superintendent) provided adequate oversight of the Highway Department’s (Department) financial … and Superintendent did not provide adequate oversight of the Department’s financial activities. The Board and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115State Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the … 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary budget confirms the city’s …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetIndustrial Development Agencies in New York State
… Agencies (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation … required to report all financial and active project data in the Public Authorities Reporting Information System within … Failure to comply with reporting standards can result in an IDA losing the ability to provide tax exemptions. Below …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateOpinion 96-5
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (exemption from when … the fees imposed by section 8022 (b) of the CPLR. This is in reply to your correspondence requesting an opinion on the … you have been asked whether this exemption applies in the situation in which the counsel for MVAIC represents …
https://www.osc.ny.gov/legal-opinions/opinion-96-5DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… today announced that five villages were designated in fiscal stress under his Fiscal Stress Monitoring System … all counties, towns, most cities and a few villages. List of Villages and Cities in Fiscal Stress Municipalities in Fiscal Stress List of Villages and Cities that Failed to File Financial …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… services provider that is reimbursed based on costs it reports to the state. It also runs a private day care, and early intervention and … through separate funding sources. During the audit period, it shared space with the Manhattan Star Academy, a private …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesAdministration of the Contract With the Center for Urban Community Services
… of foster care. According to DOHMH officials, during the two years ended June 30, 2015, DOHMH had 164 active contracts … housing programs (costing nearly $193 million for the two years ended June 30, 2015) and the extent of this audit’s …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesTown of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are … The Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 … up-to-date financial reports or a detailed statement of money received and disbursed on a monthly basis. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,190 … concrete perimeter wall at Sing Sing Correctional Facility in Westchester County. $1.3 million with Sharan Builders Inc. …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… DiNapoli today announced that six villages were designated in fiscal stress under the Fiscal Stress Monitoring System … includes counties, towns, most cities and a few villages. List of Villages and Cities in Fiscal Stress Municipalities in Fiscal Stress List of Villages and Cities that Failed to File Financial …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesState Comptroller DiNapoli Releases Municipal Audits
… , Town of Mentz , City of Olean and the Town of Thurman . "In today's fiscal climate, budget transparency and … did not award the Length of Service Awards Program points in accordance with their policy. As a result, in 2015 three firefighters received one year of service …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-13
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … §800(3), a municipal officer or employee has an interest in any contract with his municipality if he receives a direct … or material benefit as a result of that contract. In addition, an officer or employee is deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… accordance with the General Municipal Law. Resources The New York State Department of Environmental Conservation (NYSDEC) … about solid waste composition and characterization in New York State. See our Local Government Management Guides …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… of the State of New York (FASNY). FFI is generated from a tax imposed on the premiums of fire insurance policies … fire companies providing the service. Key Findings While all six entities had a process for administering FFI tax … it is operating as intended. Officials should ensure that all FFI money is disbursed in accordance with State law, …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases Audits
… Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up) (2017-F-2) An initial audit … found significant issues with medical records provided by a physician to support his Medicaid claims. There was … Medicaid Redesign Team proposal. As a result, DOH is not fully realizing the annual savings that should occur …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsOpinion 92-53
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- … Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Agencies Bulletin No. 572
… on the automated Correction Report. Affected Employees All employees who have transactions changed, deleted or added … 9L/10C (Institution). Background In response to a request from the NYS Payroll Users Group, OSC has created an … information and the "after" information will appear with all data, including Time Entry Comments. If there is an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… is alleged to have stolen over $50,000 in pension benefits from the New York State and Local Employees Retirement … Wynn. Wynn was a New York State pensioner who retired from the Port Authority of New York & New Jersey and passed … “Those who defraud our state pension system are stealing from every individual who is counting on their pension for a …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overOpinion 99-1
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer … award program for volunteer firefighters must be held in trust. (2) A service award program may provide death …
https://www.osc.ny.gov/legal-opinions/opinion-99-1State Comptroller DiNapoli Releases School Audits
… and district officials did not prepare accurate budgets for the 2012-13 through 2015-16 fiscal years. Appropriated fund balance was never used because the district's budgeting practices produced … each year ranging from $216,000 to $2.6 million. The board used surplus funds to increase reserves and accumulate fund …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-audits