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Opinion 96-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Appropriations and Expenditures (payment of the expenses of volunteer firefighters attending emergency …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 95-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (procedure for … engaged by the county, and the possible recovery in civil action of payments improperly made. The board may … and employing other reasonable methods of inquiry. This is in reply to your letter in which you state that the county …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 98-8
… 162[4][b] of the State Finance Law. You ask whether a town is required to obtain microfilming services from a "preferred source" or whether the town may solicit competitive bids for such services. General … Law. April 30, 1998 Barbara M. Wiplush, Esq., Assistant Town Attorney Town of Brookhaven 1 We note that the New …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… for special needs preschoolers was instead used by Daniel Laniado to buy diamonds and stock his private … The District Attorney identified the defendant as Daniel Laniado, 44, of Brooklyn. Laniado appeared yesterday …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… and Simplified Renewals for grant contracts see XI.4.B Standard Contract Language for Grant Contracts: Fixed Term, … agency submits appropriate justification for such higher rate. There is no cap on decreases “If the contract is not … information). Process and Transaction Preparation: SFS users will create a contract transaction in the SFS using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… allows agencies to bill each other, settling bills without the need for a paper check and using accounting entries only. The interagency billing process provides visibility into the … allows agencies to bill each other settling bills without the need for a paper check and using accounting entries only …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… million Ponzi scheme that targeted nearly 50 victims—many of them seniors—between 2015 and 2017. Matthew Eckstein, 52, … on Feb. 8, 2022, before Judge Teresa Corrigan to charges of Grand Larceny in the First Degree (a B felony) and … on this case. “Matthew Eckstein brazenly took advantage of people who trusted him to line his own pockets and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeDiNapoli: Wall St. First Half Profits Jumped
… industry reached $15.1 billion in the first six months of 2019, an 11 percent increase over the same period last … start in 2019, but uncertainties leave the second half of the year an open question,” DiNapoli said. “Volatile … is traditionally measured by the pretax profits of the broker/dealer operations of New York Stock Exchange …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedNew York’s Economy and Finances in the COVID-19 Era
… Edition Selected Economic Trends After Losing 24 Years of Job Gains, State Takes Initial Steps Toward Recovery New … York State’s total employment count hit an all-time high of more than 9.8 million in February, reflecting net gains of nearly 2 million jobs since April 1996. The COVID-19 …
https://www.osc.ny.gov/reports/covid-19-august-19-2020Response to Human Trafficking
… Program Human trafficking is recognized in two main forms—sex and labor trafficking, defined as the use of force, fraud, or coercion to compel commercial sex or labor. Article 10-D of the New York State Social …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingPassenger Vehicle Fleet Management
… controls in place that ensure vehicles are used in the most economical and efficient manner and that risks … employees in many agencies are routinely required to travel for various work reasons such as conducting … is not available or feasible, staff drive to their destination, either in a fleet vehicle provided by the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementImplications for the Future – 2021 Financial Condition Report
… The Economic Outlook: Employment Struggles and Uncertainty Remains While the recession brought on by the COVID-19 pandemic was short-lived, employment has yet to recover fully. During March and April 2020, nearly … While the recession brought on by the COVID19 pandemic was …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureFare Evasion
… area fanning out from New York City through Long Island, southeastern New York State, and Connecticut. The MTA … of public bus service throughout New York City, and the Staten Island Railway. MTA Bus provides service throughout … machines located at SBS bus stops, except for one route in Staten Island where the fare is paid in the conventional …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionMaternal Health
… 100,000 births—more than 2.5 times the rates of France and Canada and 3.5 times higher than the United Kingdom. There … rate improved slightly from 34.1% in 2021 to 33.9% in 2022, but it is still higher than the national rate of 32.1% … at least every 2 years. The report, released in April 2022, reviewed 2018 maternal deaths and produced an …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthSelected Aspects of Safety and Security in Subway Facilities
… help point intercoms, and customer assistance intercoms, is maintained (working and tested). The audit covered the … 2023. About the Program New York City Transit (Transit) is a Metropolitan Transportation Authority (MTA) agency that … managed together, have different points of focus. Security is concerned with protecting against harm caused by external …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesLocal Government – 2023 Financial Condition Report
… State aid remained the second largest source of local government revenue in LFY 2021. School districts were the … for other types of local governments – for social service programs in counties, to support highways (mostly in cities … who received the first of two American Rescue Plan Act (ARPA) federal aid lump sum payments in the summer of …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentTown of Lockport – Fuel Inventory (2025M-54)
… two 4,000-gallon fuel tanks, one diesel and one unleaded. In addition to authorizing Town departments’ access to fuel … of fuel are accurately accounted for. The Superintendent in office during the audit fieldwork was appointed on August 16, 2023. The former Superintendent was in office for the remainder of the audit period. Audit …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Schenectady County – Investment Program While the county’s investments were generally legal, safe and … to estimate funds available for investment. As a result, the county maintained most of its available-for-investment …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Homes and … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Evergreen Charter School , Farmingdale Union Free School District , Hilton Central School District , Marcellus Central School District , … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0