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Center Moriches Fire District – Fiscal Transparency (2025M-113)
… Specifically: The Board hired Certified Public Accountant (CPA) firm did not complete fiscal year 2023 and 2024 annual audits in a timely manner. Specifically, the CPA firm completed the 2023 fiscal year audit on January 31, … of the Board ever using an RFP process to contract the CPA firm’s services for the annual audit or an engagement …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… operating surpluses in four of the last five years. When the unused appropriated fund balance is added back to … and indicated they planned to initiate corrective action. We conducted this audit pursuant to Article V, Section 1 of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mAvoca Central School District – Procurement (2025M-29)
… during the procurement of goods and services, taxpayers have less assurance that purchases are made in the most … during the procurement of goods and services taxpayers have less assuranc …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29State Comptroller DiNapoli Releases Audits
… Capital assets include land, buildings, construction in progress, equipment, library books, artwork and historical … SFS AM capital asset inputs, assisting agencies in the management and maintenance of their asset data in SFS AM. Auditors found BCA is not adequately overseeing …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable Medicaid … investigation. “Many vulnerable New Yorkers rely on social adult day care services to help them stay in their own homes … of Health: Medicaid Program: Oversight of Social Adult Day Care Programs. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 89-29
… A village may acquire a parcel of property to exchange for property owned by a federal agency and needed for village road building where the federal agency desires an … the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks Service property …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 97 - 12
… appears before the board) GENERAL MUNICIPAL LAW, §§801, 805-a: An arrangement whereby the recording secretary of the … in municipal "contracts" (see General Municipal Law, §§800-805). For this purpose, a "contract" includes any express or … 18 also contains certain other restrictions. Section 805-a(1)(c) prohibits a municipal officer or employee from …
https://www.osc.ny.gov/legal-opinions/opinion-97-12New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Levels in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal income in New York State … receipts to individuals, totaled nearly $1.6 trillion in the first quarter of 2021, an increase of 51.9 percent from … Recently released data from the Bureau of Economic Analysis show personal income in New …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli Announces New $7 Million Investment in Northern Ireland
… workforce, and we look forward to Kernel Capital backing a diversified portfolio of Northern Ireland companies which we … The firm was selected following an analysis by 57 Stars LLC, which manages the Emerging Europe Fund. The Common … 3,000 state and local government employers. The Fund has a diversified portfolio of public and private equities, fixed …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandOpinion 96-22
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund … established) GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 99-2
… work in connection with the construction of a town salt storage shed. Purchases of materials and supplies for the … bidding requirements for the construction of a town salt storage shed. You ask whether it would be a violation of … advertisement for sealed bids. Construction of a salt storage shed clearly would constitute public work for …
https://www.osc.ny.gov/legal-opinions/opinion-99-2DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… the federal government has yet to reach a deal on the debt ceiling. The state has made progress in building up reserve …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Rural Counties Face Shortage of Health Professionals
… with all counties designated by the federal government as areas having professional shortages. The rural counties … population), these shortages are far more acute – as low as 0.12 physicians per 10,000 people. The 16 rural … population, or for portions of the population like the low income or Medicaid eligible portions of the population. …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsTown of Lyndon – Purchasing (2013M-149)
… The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is governed by a five-member … elected Town Board, which comprises the Town Supervisor and four Councilpersons. For the 2012 fiscal year, budgeted appropriations totaled $184,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Java – Tax Collection Remittance (P1-24-21)
… totaling approximately $922,000 to the Supervisor at least weekly and as required by Town Law. The Tax Collector …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21DiNapoli Releases Bond Calendar for First Quarter
… State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of … State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned sale of …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterOpinion 89-37
… government (General Business Law, §§40, 41; see Riley v Prudential Society, Inc. , 171 Misc 888, 13 NYS2d 921, affd …
https://www.osc.ny.gov/legal-opinions/opinion-89-37DiNapoli: California Parcel Worker Arrested for Allegedly Stealing $120K in Checks
… 24 payroll checks, while working in a parcel distribution center. Rodriguez, 25, of Chula Vista, was charged with grand … did alongside our partners to bring this individual to justice and protect victims from further harm,” Chula Vista … system. Rodriguez was arraigned in San Diego Superior Court. The charges filed in this case are merely accusations …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-california-parcel-worker-arrested-allegedly-stealing-120k-checks