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DiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… The New York State Office of Temporary and Disability Assistance (OTDA) can take steps to improve its efforts to ensure survivors of human trafficking receive the services and assistance … New York State Comptroller Thomas P. DiNapoli. “Survivors of human trafficking face physical, emotional and financial …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingOversight and Monitoring of the Universal Pre-Kindergarten Program
… We found potentially toxic cleaning supplies, windows that did not have window guards, potential fire hazards (cigarette … fire drill logs and 5 of the 15 DOE school-based programs did not comply with fire drill requirements. The safety plans …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… and Treasurers is calling on the Environmental Protection Agency (EPA) to halt the Trump administration's repeal of … 1,500 to 3,600 premature deaths. In their comments to the agency, the Comptrollers and Treasurers highlighted research … and Treasurers is calling on the Environmental Protection Agency to halt the Trump administrations repeal of the Clean …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a cash receipt is the recognition of moneys received from internal or external sources. Most … Agencies receive revenue for a variety of reasons …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… $635,000 over the 20-year agreement period. Officials did not require periodic reporting of necessary information … or verify the information that was provided, and therefore did not adequately monitor projects to ensure they met … because of a lack of proper documentation. Officials did not include recapture provisions in their PILOT …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataDiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… that serviced Met Council from 1992 to 2013. Met Council is a New York State not-for-profit organization that provides … in 1992, when Ross devised a scheme with David Cohen, the executive director of Met Council, in which Century Coverage … kickbacks to Cohen and Herb Friedman, Met Council's former chief financial officer. In 1993, William Rapfogel took over …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerState Comptroller DiNapoli Releases Municipal & School Audits
… recorded without a model or serial number. In addition, a wheel balancer and a portable video magnifier purchased for … did not have their current value, salvage value or replacement cost recorded; 76 assets totaling approximately …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… the following local government audits were issued. Town of Lake Luzerne – Procurement (Warren County) The board did not enforce the provisions of the town’s procurement policy, and as a result, town … procuring goods and services totaling $561,829, or 48%, of the purchases reviewed. Because officials did not always …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… surpluses in all three years reviewed, the district did not use any of the fund balance appropriated to finance … an adequate policy to ensure claims were accurate, it did not ensure the claims auditor received the necessary … A review of 50 claims showed that 31 totaling $220,750 did not contain the required quotes, bids or contracts. …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… op-ed from New York State Comptroller Thomas P. DiNapoli today warning New York City’s leaders to safeguard the city’s … inclement weather events. The city has less in reserves today to deal with, and prepare for, the unexpected than it … an oped from New York State Comptroller Thomas P DiNapoli today warning New York Citys leaders to safeguard the citys …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… 2023 – January 31, 2025 We extended the audit period back to January 1, 2020 to review the preparation and filing of required annual … balances, for the District’s two bank accounts. Also, of 50 disbursements totaling $155,772 that we reviewed, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70New York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfOpinion 92-28
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-92-28DiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… “Too many New Yorkers have died from the misuse of drugs, but the jump in these numbers is alarming. It is a … from over. State leaders must ensure an ongoing commitment of public resources and strategies, including new funding … to be effective.” DiNapoli’s report found: The share of drug overdose deaths in the state involving opioids …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicOpinion 2008-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … under fire protection contract); (restrictions on use of money payable under fire protection contract); (submission … the village required to pay to the fire company any amount of the consideration paid to the village under the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5West Seneca Fire District #6 – Financial Management (2013M-14)
… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Endwell Fire District – Controls Over Financial Operations (2013M-277)
… evaluate the District’s controls over financial operations for the period January 1, 2012 through June 14, 2013. Background The Endwell Fire District is a district corporation of the State, distinct and separate … expenses for mutual aid. The payroll vendor has access to a District bank account with a significant amount of District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277County of Rockland – Budget Review (B6-15-21)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2016 fiscal year are reasonable. Background The … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21DiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… the state by billing for thousands of hours that he did not work while he took overseas vacations to Europe, …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … 2015 and that more than 11,000 tickets dating as far back as 1985 appear to be pending. Orange County Soil and … clerk has not established written policies and procedures for cash receipts and cash receipt duties are not adequately …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits