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Opinion 95-14
… of a volunteer fire department or, if the department is comprised of several companies, the members of each … or a portion of the tax to the fire department of which it is part. This Office has expressed the opinion that foreign … members of the fire department or, if the fire department is comprised of several companies, the members of each …
https://www.osc.ny.gov/legal-opinions/opinion-95-14State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public safety, according to a report issued today by New York State Comptroller Thomas … New York are facing an estimated $360 million price tag to fix locallyowned dams that are considered a high or …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2004-8
… health care benefits of its officers and employees. This is in response to your inquiry concerning a village that … the governing board of the cooperative health benefit plan is required to establish a reserve fund containing amounts … action or judgment for which the municipal corporation is authorized or required to purchase or maintain insurance, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8DiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… DiNapoli. “The time to prepare for serious fiscal problems is before they arrive,” DiNapoli said. “The need for a cushion to fall back on is especially urgent today amid signs of a slowing economy. As the financial capital of the world, New York is particularly sensitive to economic downturns, which can …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesState Comptroller DiNapoli Releases Audits
… a sample of 150 cases opened between April 1, 2016, and Nov. 29, 2019. For 69 of the 150 cases, investigators did not …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsOperational Advisory No. 31
… Approval tab will indicate that the transaction has been: Auto Approved (Generic GL User) and posted during the next … Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be noted in the comments) …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… and that the District claimed all Medicaid reimbursements to which it was entitled. Key Findings Officials did not … and hybrid learning challenges impacted their ability to provide required services. Of the 2,683 required sessions, … a result, the District did not realize revenue totaling up to $42,330. Key Recommendations Establish procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andNorwich City School District – IT Asset Management (S9-22-18)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … with a combined total cost of $1,449 were not inventoried. In addition, officials have not adopted a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… to confirm they were inventoried. We found 37 percent of the sampled assets were not properly accounted for. … Nine Chromebooks, including, four with a total cost of $856 and five with an estimated total cost of $1,070 based on recent purchases could not be located but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Kings Park Central School District – IT Asset Management (S9-22-13)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… September 30, 2023.However, the manager’s duties were not segregated, and he did not maintain prenumbered … contracts, prenumbered receipts or another suitable record to demonstrate amounts of collections due to the Department. … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Pavilion Central School District – Financial Management (2017M-62)
… to review the District’s financial management practices for the period July 1, 2013 through February 21, 2017. … with approximately 740 students. Budgeted appropriations for 2016-17 totaled approximately $18 million. Key Findings The Board and District officials prepared budgets for the 2013-14 through the 2015-16 fiscal years that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) … the State’s language access policy requiring translation of vital documents into the 12 most common non-English … Limited English Proficiency New Yorkers. The Department of Motor Vehicles (DMV), one of the agencies required to …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DiNapoli: DOCCS Transitional Services Programs Need Improvement
… reported on the program’s outcomes since 2022, so there is little understanding of whether it is working outside of the separate parolee discharge reports. … not have a way to specifically identify whether someone is enrolled in the program, making it harder to track …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementDiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… for dead patients and millions more for recipients who had been dropped from long term care coverage, according to … our fieldwork, 766 of the 1,296 deceased enrollees still had active Medicaid coverage through NYSOH. DOH subsequently … to other health insurance coverage that recipients had; $813,412 in overpayments for low-birth weight newborn …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsState Comptroller DiNapoli Releases Municipal Audits
… were not performed in a timely manner and Annual Update Documents from 2015 through 2020 were filed with the State …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… overpayments were recovered. “New York’s Medicaid system is vast and complex with plenty of opportunity for waste and … millions in overpayments. To its credit, the department is working to recoup these overpayments and make adjustments … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsDiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… are being squeezed financially and that, in turn, is threatening long term shareholder value,” DiNapoli said. “The affordability crisis is very real. We are actively tackling risks around … that it does not use surveillance pricing either. The Fund is awaiting Visa’s response. Surveillance pricing is the …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsState Comptroller DiNapoli Releases State Audits
… and Effectiveness of Department of Motor Vehicles’(DMV) Licensing and Registration Systems (Follow-Up) (2016-F-15) An audit report issued in September 2014 found that ITS and DMV were not in compliance with security standards that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1