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Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… Insurance Trust Fund loan, and reduced personal income tax rates for lower- and middle-income families starting in …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority to require … referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances … requiring referendum on service award program) FIRE PROTECTION DISTRICTS -- Service Award Program …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: 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-fundsExamples 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-34-2CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… dual enrolled in the Empire Plan and Medicare have their prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan with expanded coverage designed … Service has contracted with CVS Caremark to administer the prescription drug coverage program. From January 2014 through …
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)
… in our initial audit report, Oversight of Juvenile Justice Facilities (Report 2022-S-13 ). About the Program The … Toward this end, OCFS, through its Division of Juvenile Justice and Opportunities for Youth (DJJOY), is responsible … and oversight of nine State-run residential juvenile justice facilities that serve court-placed youth. The nine …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followPipeline Safety Oversight
… incidents involved evacuations, road closures, a business closure, and other situations that left businesses and …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightExamination 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-benefitsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… ITS organized approximately 40 executive branch agencies into nine clusters based on the type of service provided. The … and user access control. Create, maintain, and monitor a log of patches applied to Department software to ensure …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDual Employment
… DOCCS sometimes allows employees to work full-time at one facility and then work additional time at another facility (referred to as extra service), or may allow them to … were concurrently employed by either more than one DOCCS facility or a DOCCS facility and another government agency, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Facility Planning Bureau Project Review (Follow-Up)
… of the three recommendations included in our initial audit report, Facility Planning Bureau Project Review ( 2018-S-2 ). … Educational Services (collectively referred to in this report as Districts). These facilities include, but are not … project before commencing construction. Our initial audit report, covering the period July 1, 2013 to October 18, 2018, …
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
… 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-enrollmentsThe 80/20 Housing Program (Follow-Up)
… Purpose To determine the extent of implementation of the recommendation in our initial audit report, The 80/20 Housing … one was implemented and two were not implemented. Key Recommendation Officials are given 30 days after the issuance … To determine the extent of implementation of the recommendation in our initial audit report The 8020 Housing …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… Did the Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and … the Audit Area A fire district’s treasurer should record and report financial transactions in a timely and … Audit Summary The current and former Treasurers did not record and report District receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126DiNapoli & Lander’s Proposal Calling on Wells Fargo Board to Report on Efforts to Prevent Discrimination and Harassment Wins Majority Support From Shareholders
… DiNapoli and New York City Comptroller Brad Lander called on Wells Fargo & Co.’s board of directors to publicly report on the company’s efforts to prevent harassment and discrimination in the workplace … DiNapoli and New York City Comptroller Brad Lander called on Wells Fargo Cos board of directors to publicly report on …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-landers-proposal-calling-wells-fargo-board-report-efforts-prevent-discrimination-andDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… released a report today that explains how employee ownership models, which give workers a stake in the companies … levels and improve their retirement security. “Employee ownership can help improve company performance, increase … to provide resources on the expansion of employee ownership programs and increase employers’ and employees’ …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… The number of full-time local government workers employed outside … to the 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 …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007DiNapoli: 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-nysStatement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today on Mayor Zohran Mamdani’s Fiscal Year 2027 preliminary … in the coming weeks.” Prior Analysis and Statements on the New York City Budget Review of the Financial Plan of the City … New York State Comptroller Thomas P DiNapoli released a …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budget