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Opinion 91-2
… with respect to the conduct of an audit of OTB is very broad. Article 18 of the General Municipal Law prohibits … and a director shall be a municipal officer". Given the broad scope of the Comptroller's constitutional and statutory … vested in the Comptroller by law. Further, under the broad authority granted to the Comptroller by State Finance …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Oversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… not have fully addressed the client’s needs, including: A referral was made by a hospital social worker alleging … capacity.” Two days after the case was closed, a second referral was made by a doctor for the same client. The second referral was handled by a different caseworker, who ensured …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… In response to a request from the Troy City Council, New York State Comptroller Thomas P. DiNapoli today issued an advisory opinion finding that the city could lawfully issue bonds in connection with financing the city seeks from the State Environmental Facilities …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… find housing by making full use of available federal funds for vouchers, according to an audit released today by New … included the height of the COVID-19 pandemic when the need for affordable housing intensified. During that time, HCR … billion in federal housing funds, including $6.8 billion for the Section 8 Performance-Based Contract Administration …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… major programs offering financial assistance: the Paycheck Protection Program and the COVID-19 Economic Injury Disaster … 508,650 loans totaling $51.9 billion. The recently enacted American Rescue Plan Act of 2021 authorizes several new and … it will likely benefit a great deal from this fund. Budget American Rescue Plan Act of 2021 The American Rescue Plan Act …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021City of Mount Vernon – Budget Review (B21-6-3)
… unknown liabilities could be underestimated. The City’s tax overlay may not be sufficient to cover the amount of … and has not filed the City’s 2020 or 2021 Constitutional Tax Limit form. The City’s adopted 2021 budget includes a tax levy of $62,537,580. Because the City has not filed its …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Opinion 2006-10
… villages within the town each constitute separate primary registration districts and are not part of a single combined … the town board to lease unneeded town real property in the name of the town upon adoption of a resolution subject to … and town in the state shall constitute a separate primary registration district….” Subdivision 2(a) of section 4120 …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10State Agencies Bulletin No. 1717
… as indicated by the AC230 check reversal, will be mailed to the employee’s preferred mailing address, as … to next-of-kin or the estate of a deceased employee will be mailed directly to the address on the AC1476 - Report of … These checks are currently mailed to the state agency to be distributed to the employee, next-of-kin, or estate. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directly2021 Annual Receipts and Disbursements History of the Oil Spill Fund
Breakdown of receipts and disbursements from April 1, 1978 to the end of the last fiscal year.
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2021.pdf2022 Annual Receipts and Disbursements History of the Oil Spill Fund
Breakdown of receipts and disbursements from April 1, 1978 to the end of the last fiscal year.
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2022.pdfTiers 3, 4, 5 & 6 Loan Application (RS5025-A)
For NYSLRS Tier 3, 4, 5 & 6 members (covered by Articles 14, 15 or 22) to request a loan from NYSLRS.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5025-a.pdfState Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… released the following statement on Governor Hochul’s Executive Budget proposal: “The Executive Budget proposal … about the out-year budget gaps of $23.2 billion for the next three fiscal years, even as the Governor proposes to … in Washington and how they could affect New York’s finances. As we enter into a time of potential economic …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the billed receivable … and two noncomponent school districts and is governed by a seven-member Board of Education elected by the component … Key Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… in writing, which can lead to a lack of guidance and inconsistencies in how the procedures are carried out. … writing, including those that apply to the Business Office and those that are specific to individual departments. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government established … Improper Payments Related to the Medicare Buy-In Program (2010-S-76) …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followState Comptroller DiNapoli Releases Municipal Audit
… local government audit has been issued. Jefferson County Industrial Development Agency (JCIDA) – Project Approval and … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditDiNapoli: Fix Delays With Child Support Payments
… for monitoring the efforts of 58 local social services district offices (districts) which collect and disburse child … or more, the district is required to report this to family court. If the court determines the district made appropriate … six districts, (Erie, Hamilton, Nassau, Otsego, Yates, and Warren), the average age of a UDC account was three to four …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… guilty to felony corrupting the government for the theft of more than $24,000 in auto parts and supplies from the … corrupting the government, grand larceny and criminal possession of stolen property and official misconduct. He pleaded guilty to …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyState Comptroller DiNapoli Releases School District Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit