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Opinion 97-14
… INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided … to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether … fire department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-97-14DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… Justice Court clerk Mary Jo Guyette was sentenced today in a $117,120 embezzlement case uncovered in an audit and investigation by State Comptroller Thomas P. DiNapoli. Guyette, 44, was sentenced to six months in jail, five years probation and ordered to pay $117,120 in …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionTown of Barker – Justice Court Operations (2016M-422)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … is governed by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court … Town of Barker Justice Court Operations 2016M422 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422XVI.3.H Materiality – XVI. Financial Reporting
… and qualitative circumstances surrounding each particular case. Except as provided in the instructions to the Agency … and qualitative circumstances surrounding each particular case …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityDiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
The New York City Commission on Human Rights CCHR allowed some housing discrimination cases to sit at times for years without resolution according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… services for adults (age 18 and older) who, because of mental or physical impairments, are unable to meet their … York City Human Resources Administration (HRA) through its Central Intake Unit (Intake Unit) and a network of 11 APS … the client’s needs, including: A referral was made by a hospital social worker alleging self-neglect, unclean home …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanTown of Bainbridge – Justice Court Operations (2021M-51)
… of this money. Key Recommendations The Justices should: Deposit collections within three days of collecting them. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Oversight of Housing Discrimination Complaints
… with the inquirer, CCHR staff will offer an intake appointment, during which CCHR will collect and review the … for submitted inquiries. For 19 inquiries where the intake appointment date was documented in Dynamics, we found LEB staff did not conduct an intake appointment for these inquiries until, on average, almost 3 …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsDiNapoli: Help for Vulnerable Adults in NYC Falls Short
… of time and services that were delayed, but OCFS did not flag these problems or require them to be fixed. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortSelected Wage Investigation Procedures (2019-S-46) 180-Day Response
To determine if the Department of Labor is following its wage investigation procedures, including conducting outreach to claimants about case status and recovered wages.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s46-response.pdfSelected Wage Investigation Procedures (2019-S-46)
To determine if the Department of Labor is following its wage investigation procedures, including conducting outreach to claimants about case status and recovered wages.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s46.pdf25P-05BR - Valid8 Government Agency 'Medium' Case Package
… information as it becomes available, is available for download through the following links: Bid Request 25P-05BR , …
https://www.osc.ny.gov/procurement/25p-05brDiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… DiNapoli and Special Agent-in-Charge Michael McGill of the Social Security Administration (SSA) Office of the Inspector … “The victims here are not just the state pension fund and Social Security, but an elderly woman who was denied dignity … and respect at the time of her death. I’m grateful to the Social Security Administration for their partnership in …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsNY State Comptroller DiNapoli Statement on Supreme Court Decision in Janus Case
… ruled on the Janus v. American Federation of State, County and Municipal Employees case . "Today's U.S. Supreme Court … unions. But we must stand together to defend unions and working families in all parts of our country and fight further attacks by special interest groups that …
https://www.osc.ny.gov/press/releases/2018/06/ny-state-comptroller-dinapoli-statement-supreme-court-decision-janus-caseControls Over the Empire State Supportive Housing Initiative
… Objectives To determine whether the Office of Temporary and Disability Assistance’s controls over the … Empire State Supportive Housing Initiative (ESSHI) is part of the Executive’s comprehensive plan for affordable and … Yorkers have access to safe and secure housing. As part of this plan, ESSHI’s goal is to develop 20,000 units of …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiativeDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… The New York State Division of Human Rights (DHR) failed to properly investigate dozens of housing discrimination cases, undermining its mission to … are told they can report it to the state Division of Human Rights and that it will be investigated, but the … The New York State Division of Human Rights DHR failed to properly investigate dozens of …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsDiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… Department for the Aging’s (DFTA) client wait lists to get critical assistance like home delivered meals, … data to determine how quickly clients are assessed and get services they need. The audit also found one provider … City Department for the Agings DFTA client wait lists to get critical assistance like home delivered meals …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-servicesOpinion 89-40
… defendant, unless the commissioner is a member of a fire company and, in that capacity, eligible for reimbursement … position of employer and employee ( Graphic Arts Mutual Insurance Company v Monello , 41 Misc 2d 943, 246 NYS2d 645; …
https://www.osc.ny.gov/legal-opinions/opinion-89-40State Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
New York State Comptroller Thomas P DiNapoli and Westchester County District Attorney Anthony A Scarpino Jr announced the arrest of Rochelle Rose for grand larceny in the second degree after she allegedly pocketed her deceased mothers pension totaling $60285
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsHealth and Safety of Children in Foster Care
… whether the New York City Administration for Children's Services (ACS) takes sufficient steps to ensure the health … are required to be documented as progress notes in CONNECTIONS – a statewide system for collecting and recording … State Office of Information Technology Services, maintains CONNECTIONS. Key Findings For the period of July 1, 2014 …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-care