Search
Opinion 90-13
… pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your … a planned New York State Department of Transportation (DOT) road renovation project. You have informed us that DOT would incorporate the work required for the sewer project …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 89-48
… who physically holds the bonds and (iii) whether the bonds can be returned. Pursuant to section 37 of the Lien Law, a … who physically holds the bonds and iii whether the bonds can be returned …
https://www.osc.ny.gov/legal-opinions/opinion-89-48DiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… Comptroller Thomas P. DiNapoli today issued a reminder to New Yorkers that not only are contributions to New York's 529 College Savings Program accounts tax … fees make it easier to save for continuing higher education. New York's 529 College Savings Program is an …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 98-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-98-24DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected], or by mailing a …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinDiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… assistance to participants. For example, 12 programs with appropriations during the period totaling over $500 … was no evidence when they were published. For 27 reports with evidence of when they were completed, auditors found … are issued in a timely manner to provide decision makers with relevant information to evaluate the various economic …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… by State Comptroller Thomas P. DiNapoli. Total spending rose 4.7 percent from SFY 2014-15, significantly less than … unusually high General Fund balance. State tax collections rose 5.1 percent from SFY 2014-15 to $74.7 billion, bolstered … collections fell short of expectations. PIT collections rose $3.3 billion, or 7.7 percent, from the previous year, to …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesDiNapoli: Canal Corp. Must Address Gaps
… Corporation has not performed inspections as required on a significant number of critical structures along the … by it,” DiNapoli said. “Because the canal system depends on aging hydraulic structures and includes many other … in-depth inspections of structural safety and integrity on a two-year cycle. Of the 2,065 structures the corporation …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsComptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… According to the indictment and statements made by the prosecutor at arraignment, Kanas’ father was a New York State … The Attorney General’s investigation was conducted by Investigator Mark Spencer, Inv. Casey Quinlan and Deputy …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingDiNapoli Finds Medicaid Billing Errors of Nearly $1 Billion
… is a critically important program, but its payment system is rife with errors,” DiNapoli said. “My auditors found the system was allowing payments on claims involving providers … its efforts to fix the shortcomings with its billing system.” The New York State Medicaid program provides a wide …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-finds-medicaid-billing-errors-nearly-1-billionPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… of Housing Preservation and Development. Developments are owned by private companies and can exit the Program under certain conditions. DHCR works with owners as they near the end of their 20-year affordability requirements to …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… included in our initial audit report, Management of Indoor Air Quality for Individuals With Asthma (Report 2020-S-59 ). … included in our initial audit report Management of Indoor Air Quality for Individuals With Asthma Report 2020S59 …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followOversight of Kendra’s Law (Follow-Up)
… The Law was named in memory of Kendra Webdale, a young woman who died in January 1999 after being pushed in front of … In January 2022 an incident occurred in which a woman, Michelle Go, was similarly pushed to her death in …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followPublic Welfare – 2022 Financial Condition Report
… average number of program recipients since SFY 2017-18. SSI Recipients Decrease for Sixth Consecutive Year; … number of recipients of Supplementary Security Income (SSI)—a State- and federally-funded program for the aged, … to 636,981 in SFY 2021-22. Compared to the prior year, SSI disbursements in the State decreased by $81.8 million …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-welfareAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… The audit included expenses claimed on ATC’s CFRs for the three fiscal years ended June 30, 2015. Background … in the State of New York as a for-profit organization, and is approved by SED to provide preschool special education services to children with disabilities who are between three and five years of age. ATC operates in New …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… for violations of NYC Transit (Transit) rules governing public use of the transit system. TAB offers a respondent the opportunity to receive a hearing, should he/she decide to contest a Notice of Violation (NOV or summons). TAB also handles the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its Consolidated … To determine whether the costs reported by the New York Center for Child Development Inc NYCCD on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualOversight of Transportation Services and Expenses
… These operators are required to have a current driver’s license to operate these vehicles on public roadways. Of the … violation, or the suspension or revocation of their license. In addition, we identified 397 instances where daily …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesSelected Performance Measures
… Performance Metrics Dashboards and other areas of the MTA website. In addition, the MTA is required by the Federal … – and further disseminated to the public by the MTA on its website and elsewhere – these performance data are critical …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresControls Over Capital Improvements at City-Owned Homeless Shelters
… Objective To determine whether the New York City Department of Homeless Services (DHS) has appropriate oversight and adequate controls over the capital improvement process at City-owned homeless shelters. Our audit covered the period … To determine whether the New York City Department of Homeless Services has …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-shelters