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Opinion 89-44
… This opinion represents the views of the Office of the State Comptroller at the time it was … required to account. The office of acting village justice is a permanent office required to be established by Village … any calendar month to the state comptroller within the first ten days of the month following collection." …
https://www.osc.ny.gov/legal-opinions/opinion-89-44DiNapoli: NYC Immigrant Workforce Below 2015 Peak
… to the city’s peak in 2015. There are still many barriers for individuals who come to the U.S. looking for work and a better life. Federal immigration policy must … but in late 2017, the federal government ended the program for people coming to the U.S. from El Salvador, Haiti, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakDiNapoli Warns Federal Cuts to Health Care Could Hurt Millions of New Yorkers
… and some members of Congress could cut federal funding for those programs by billions of dollars and jeopardize health care coverage for many residents, according to a report released today by … individuals, or 46.3 percent, over the past decade, with increases in every county. In six counties – Dutchess, …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-warns-federal-cuts-health-care-could-hurt-millions-new-yorkersMedicaid Program - Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up) (2018-F-14) 30-Day Response
To determine the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f14-response.pdfOpinion 2001-6
… of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless … a personal computer, facsimile machine and refrigerator for fire department use. You ask whether a volunteer fire … personal computer, a facsimile machine and a refrigerator for department use. Sections 9104 and 9105 of the Insurance …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Opinion 94-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … both abutting and non-abutting property owners if it is determined that all of such property owners are benefited … improvement could be imposed on a class of property owners who are not full participants in the process of authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 90-12
… orders submitted to a county treasurer under CPLR 2607 for the payment out of moneys paid into court. CPLR 2607 … in CPLR 2607 requiring a copy certified by a court clerk. For the reasons set forth below, we believe that an … that every provision of a statute was intended for some useful purpose ( Travelers' Ins. Co. v Louis Padula …
https://www.osc.ny.gov/legal-opinions/opinion-90-12DiNapoli: State Should Improve Financial Literacy Efforts
… New York State Comptroller Thomas P. DiNapoli. The audit of five agencies, including the Department of Financial … that, despite some collaboration among the agencies, there is no coherent strategy to coordinate their various efforts, nor is there a shared definition of “financial literacy.” For …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsState Comptroller DiNapoli Releases Audits
… federal COVID-19 support. ESD awarded the entirety of the $760 million allocated for small businesses to 40,842 … of the Program when awarding grants, instead favoring a first-come, first-served methodology to awarding grants, … (JCDC), a New York City-based not-for-profit organization, is approved by the State Education Department (SED) to …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsSelected Aspects of Capital Program Project Management
… that would be made in a program. These investments focus on rebuilding and expanding the system. A five-year capital … to help ensure that capital projects are completed on time and within budget. Key Findings For our review, we … despite the significance of these non-conformances, on four of the projects, the contractors did not perform the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Odessa – Clerk-Treasurer’s Records and Reports (Schuyler … fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute and circumvents the statutory …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight of Nurse Licensing
… We identified several issues that, left unaddressed, can increase the risk that nurses who are threats to the public’s …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingState Comptroller DiNapoli Releases Municipal & School Audits
… or written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … have audited these claims. The treasurer paid 18 claims for health insurance reimbursements and credit card purchases … determined were not needed or establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… degree, a class D felony, offering a false instrument for filing in the first degree and official misconduct. She was ordered to pay restitution of $33,189 for the money she stole from town fees and tax payments. If … auditors and investigators discovered a $14,000 shortage for 2013 and notified the town, while continuing to work with …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… Village of Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday after an investigation and … Attorney Weeden A. Wetmore and the New York State Police for their diligent work in helping us hold Ms. Haverley … Justice Court and released on Chemung County's Project for Bail. The former Village of Millport treasurer was …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Division of Nursing Homes and Intermediate Care Facilities for Individuals with Intellectual Disabilities Surveillance … (Division). The Division also acts as an agent for the U.S. Department of Health and Human Services, Centers for Medicare & Medicaid Services (CMS), in monitoring quality …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… refunds from reaching the hands of dishonest individuals and identifying taxpayers who claim deductions that are not … auditors work with the state's Department of Taxation and Finance to stop questionable refunds and to ensure timely payment of those determined to be …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsDiNapoli Audit Finds Gaps in NYC School Safety Planning
… Planning requirements for shootings and emergency situations in New York City’s … found plans with incorrect or outdated contact information for key personnel, unarmed door alarms and radios that were … a time of school shootings by requiring districts to plan for the unthinkable,” DiNapoli said. “While it’s clear the …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningState Comptroller DiNapoli Report Details LIRR Delays in 2017
… an estimated 9.2 million riders inconvenienced by delays and cancellations, according to a report issued today by State Comptroller Thomas P. DiNapoli. These delays and cancellations had an estimated cost of nearly $75 million … has the resources it needs to provide reliable service and is managed effectively." A commuter train is considered …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… Attorney Lawrence Friedman and the New York State Police for partnering with us to hold this individual accountable. I … Attorney's Office thanks the Office of the Comptroller for its assistance and accounting expertise in the … audit and investigation found that Hilchey stole $16,281 for personal use through a variety of bank or cash …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theft