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Opinion 97-4

… of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is … chapter 796 provides: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … may use foreign fire insurance tax moneys to provide for the care and relief of the firefighter and his or her …

https://www.osc.ny.gov/legal-opinions/opinion-97-4

Medicaid Program – Managed Care Payments to Unenrolled Providers

… follows: We obtained PNDS submissions and encounter claims for a sample of five of the highest paid MCOs, which showed … Office of the Medicaid Inspector General, withdrawn by DOH for not meeting Medicaid program standards, or automatically … who were excluded from or otherwise ineligible for the Medicaid program. (Note: $548,184 of this was …

https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providers

Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)

… Background The District is a district corporation of the State, distinct and separate from the Town of Coldspring, and … not perform an annual audit of the Treasurer’s financial records. The only accounting records the Treasurer maintained were a check register and …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m

DiNapoli 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-project

Contract Advisory No. 26

… not contain the above certification may not be considered for award; provided however, that if the bidder cannot make … the procurement record when submitting transactions to OSC for approval. References : Guide to Financial Operations …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bids

Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)

… the internal controls over cafeteria financial operations for the period July 1, 2012 through February 6, 2014. … students and 107 employees. The District’s appropriations for the 2013-14 fiscal year total $11.5 million. Key Finding …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-and

Village of Pomona – Transparency of Fiscal Activities (S9-24-17)

… (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17

Village of North Haven – Collections (2024M-99)

… were not recorded on a timely basis, increasing the risk for errors or misappropriations.  In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99

Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)

… policies and did not establish adequate processes for managing user access of Department systems.  The five … and user access, patching, and a succession plan for dated programming languages.  Key Finding Department …

https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systems

Housing Authority Administrative Expenditures (2016-MS-2)

… adequately controlling and monitoring administrative costs for the period January 1, 2012 through November 25, 2015. … to help ensure that authority resources are used only for appropriate authority expenditures. …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2

Village of Addison – Board Oversight (2024M-8)

… enabled the former Clerk-Treasurer to abuse her position for personal gain.  As a result of the Comptroller’s audit … in New York State surrendered their pension as a penalty for corruption while in office.  Key Recommendations  The …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8

DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds

… rushing to file their tax returns. My office is watching for those who would con the system to steal the public’s … DiNapoli said. “As refund fraud and identity theft increases, my office is working to ensure that only … million stopped by DiNapoli’s office had been approved for payment but DiNapoli’s auditors found red flags and …

https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refunds

Village of Montgomery – Audit Follow-Up (2021M-50-F)

… of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial … Treasurer is the chief fiscal officer and responsible for the Village’s day-to-day financial activities, which …

https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-f

Town of Perth – Conflict of Interest (2024M-142)

… Perth (Town) Board (Board) members had prohibited interest in non-payroll disbursements.  Key Findings  A Board member … prevent Town officials from having prohibited interests in non-payroll disbursements.  Town officials generally … of Perth Town Board Board members had prohibited interest in nonpayroll disbursements …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142

Maine-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-49

Rainbow Rhymes Learning Center (Follow-Up)

… adequately supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive reimbursement. …

https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-follow

Town of Exeter – Town Clerk/Tax Collector (2024M-15)

… Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, deposited and remitted … Specifically, the Clerk did not:  Deposit 39 real property tax collections, totaling $505,197, within 24 hours of the …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15

East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)

… to the network or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and … The District’s use of two central network management tools for over 10 years has created security concerns due to lack … network user accounts and periodically review them for necessity. Provide periodic IT security awareness …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-application

City of Hornell – Business Improvement District (2018M-38)

… in revenues of at least $3,915 that were unaccounted for and 138 questionable disbursements by the Association’s … Enter into a written agreement with the Association for services to be provided and monitor BID financial …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38

State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement

… regarding the approval of the settlement of the derivative lawsuit the New York State Common Retirement Fund (Fund) and … and the FPPA were appointed co-lead plaintiffs in the lawsuit. In a derivative lawsuit, shareholders sue a company’s board of directors on …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlement