Search
New York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… but the American economy. According to the National Bureau of Economic Research , climate change may negatively impact … global economic stability. As the chief financial officers of two of the largest state economies, and representatives of the …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… 2012 to September 1, 2017. Background The Medicaid program is a federal, state, and locally funded program that provides … The Department administers the State’s Medicaid program. For the State fiscal year ended March 31, 2017, New York’s … of enrollees who also had concurrent comprehensive TPHI: $26.9 million (about 73,000 premiums) can be recovered because …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyAddiction Support Services During Emergencies
… them following an incident such as a major fire or flood, disease outbreak, or terrorist attack. These LSBs state that …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesState Comptroller DiNapoli Releases School District Audit
… officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use of confirming purchase orders to exceptional situations, such as a documented emergency …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Comptroller DiNapoli Releases School Audits
… School District, Somers Central School District, South Lewis Central School District, Union Springs Central School … documentation indicating authorization or approval. South Lewis Central School District – Financial Condition (Lewis County) The district’s unassigned fund balance has …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Opinion 95-12
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal Law, §§10 and 11 does not include State … banks. The term "national banking association", as used in General Municipal Law, §10, does not include federally …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 96-18
… moneys may not be expended for such purposes (1991 Opns St Comp No. 91-58, p 160; 1990 Opns St Comp No. 90-64, p 145; 1988 Opns St Comp No. 88-70, p 137; 1987 Opns St Comp No. 87-80, p 120; …
https://www.osc.ny.gov/legal-opinions/opinion-96-18DiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… Food insecurity is increasing in New York, with one-in-nine households (11.3% or 875,000 … children when schools are closed in the summer. It is estimated the Summer Electronic Benefit Transfer Program … Food insecurity is increasing in New York with oneinnine households 113 or …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economyOpinion 88-29
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … mayor would not have a prohibited conflict of interest in a purchase of real property from the village industrial … of interest would arise if the mayor of a village, in his private capacity, purchases a parcel of land from the …
https://www.osc.ny.gov/legal-opinions/opinion-88-29DiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… each in Suffolk County and the Bronx to serve working age populations in excess of 900,000 each. LWDBs must submit …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationDue Diligence for Companies Holding Abandoned Funds
… are required to attempt to contact the rightful owner of the property before transferring, or escheating, the … as abandoned property and transferred to the Office of the New York State Comptroller unless they claim it before … or you only have an incomplete address on file. The value of the abandoned property account is $20 or less and you plan …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… video without interruption and is a speed achieved by most mobile networks; however, modern multi-user demands within a … users’ needs; indeed, the share of internet traffic from mobile devices has increased from 6 percent 10 years ago to … for not having broadband at home. Source: Andrew Perrin, “Mobile Technology and Home Broadband 2021,” Pew Research …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateControls 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: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… the Fund operates with the highest ethical standards, is in full compliance with fiduciary and statutory requirements, … itself as one of the nation’s top public pension funds in performance, transparency, ethics, and public … results-driven, disciplined work my team accomplishes year-in and year-out,” DiNapoli said. “This report confirms that …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… the Department of Environmental Conservation (Department) is ensuring applicable entities are complying with the 2013 Sewage Pollution Right to Know Act (Act), and is adequately monitoring and enforcing requirements of the … determine if the Department of Environmental Conservation is ensuring applicable entities are complying with the 2013 …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantOpinion 91-52
… projects funded in whole or in part by municipal funds or funds which the municipality had authority to administer … S Ct 2488). Insofar as the municipality expended its own funds for construction contracts for public projects, the …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Opinion 92-16
… 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 -- Exceptions (contracts for rental of room owned … tax collector clerk justice and supervisor for the use of a portion of their homes as offices from which they …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Response to Human Trafficking
… or coercion to compel commercial sex or labor. Article 10-D of the New York State Social Services Law created a …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… DOH failed to complete inspections within the required 12- to 18-month timeframe at 70% of the 30 sampled … Staff still uncertified in basic first aid more than 13 months after being cited; and A half-empty vodka bottle in a … of the facility, resulting in a total of 54 violations and 12 findings. Violations Not Fixed DOH failed to document …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-finds