Search
Opinion 97-4
… firemen's benevolent association is governed by a special act of the State Legislature and is authorized to receive … be expended only in the manner prescribed by the special act (see, e.g., 1995 Opns St Comp No. 95-26, p 53). The … of a firefighter (1984 Opns St Comp No. 84-36, supra ). Of course, if the disability or death of a family member renders …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Medicaid Program – Managed Care Payments to Unenrolled Providers
… providers to provide medical care to their members. The 21st Century Cures Act (Act) and additional federal guidance …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced that a majority of voting shareholders … spent on objectives that foster long-term value. This is an issue on which we will continue to engage our portfolio … spending. The company currently offers no information on what campaigns, causes, committees, or trade associations it …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingState Comptroller DiNapoli Releases Municipal & School Audits
… service providers that were paid more than $10,000, or a total of $5.5 million between July 1, 2023 through June 30, … without seeking competition. Town of Java – Tax Collection Remittance (Wyoming County) The tax collector did not remit …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… County) Village officials did not ensure the chief water operator procured all goods and services in accordance with … of taxpayers. For example, of the 195 water treatment plant purchases totaling approximately $1.15 million that …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… on areas of highest risk to consumers and producers. Site visits to seven municipalities also found most of them …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsOpinion 97-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (fire district … a fire district treasurer would have a prohibited conflict of interest in the fire districts contract with the agency …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … had an interest during the fiscal year, exceeds $750. You state that the spouse of a newly-elected county supervisor is … No. 92-30, supra ). We also note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… the Hempstead Industrial Development Agency and Valley Stream Union Free School District 30. The audits will be … Nassau County Comptroller George Maragos and Valley Stream Mayor Edwin Fare, have brought the concerns of their … executive director and board of directors, and the Valley Stream superintendent and school board outlining the scope of …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… and reduce the number of routes, explore sharing bus to locations outside the District with neighboring districts and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andHousing Authority Administrative Expenditures (2016-MS-2)
… [read complete report - pdf] We also issued six letter reports to the following housing authorities: … housing authority administrative expenditures at the six authorities we audited were generally reasonable and … inappropriate expenditures to go undetected. In four of six authorities, we found either excessive compensation; lack …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… tax returns. My office is watching for those who would con the system to steal the public’s money. Whether these …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsMaine-Endwell Central School District – Financial Condition (2013M-49)
… audit was to examine the District’s financial condition for the period July 1, 2011, through January 3, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $46.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… New York State Comptroller Thomas P. DiNapoli issued the following statement today regarding … implementing an ombudsman program that will provide a channel for Boeing employees to raise work-related concerns, … will recover $237.5 million from the directors’ insurers. “What happened at Boeing led to great tragedy. The settlement …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System … financial transactions. Centralized governance of the COA will ensure continued consistency within the State … maintenance and future changes. The primary goals of the COA are to facilitate the collection and analysis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesTown of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices … January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… and the Department were not in compliance with Payment Card Industry (PCI) Data Security Standards that govern the … and did not establish adequate processes for managing user access of Department systems. The five recommendations … logging, controls over change management and user access, patching, and a succession plan for dated programming …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsCollege of Nanoscale Science and Engineering – Network Security Controls
… the next generation of scientists and researchers in nanotechnology. The College is a unit of the University at … advanced research complex of its kind at any university in the world. The College has a number of business … all State entities, including SUNY campuses. Key Finding In addition to the security measures established by the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsContract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department … each person signing on behalf of any bidder certifies, and in the case of a joint bid each party thereto certifies as to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsUse of Vendor-Supported Technology
… benefit corporation responsible for public transportation in Erie and Niagara counties, including operation of the … analysis. Implement the remaining recommendations detailed in the preliminary report. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technology