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Wayne County Court and Trust (2022-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-county-2022-ct-1.pdfEnvironmental, Social & Governance Principles and Proxy Voting Guidelines - 2026
The New York State Common Retirement Fund (Fund or CRF) is one of the largest public pension funds in the nation with invested assets valued at $273.1 billion (as of March 31, 2025).
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2026.pdfComptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… the guilty plea of Jean Noel, the former Director of the Putnam County Department of Consumer Affairs, for stealing money from Putnam County. Ms. Noel was arrested after a joint … Ms. Noel agreed to terminate her employment with Putnam County, pay restitution, and was sentenced to a …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnamDiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… District Attorney James Ritts, and the New York State Police announced the guilty plea of John Morabito, former chief of the Border City Hose Company, for theft of $18,772 … District Attorney James Ritts and the New York State Police announced the guilty plea of John Morabito former …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreOpinion 91-9
… (increase in items by city council in city of the second class) -- Contingency Funds (in cities of the second class) PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (city council in city of the second class - budget items) CITIES -- City Council (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-91-9New Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… annually, the equivalent of an unscheduled fare and toll increase of about 4 percent. Phase 2, with an estimated … to $493 million in 2021, despite planned biennial fare and toll increases of 4 percent in 2019 and 2021. (The MTA has …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesDiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… loss of life and financial loss,” DiNapoli said. “A major accident could impose not only tragic human costs, but loss … sufficient to cover liabilities resulting from a serious accident involving trains carrying crude oil or other … to the Oil Spill Fund often take years, and that a major accident could jeopardize the Fund’s long-term financial …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersXI.12.B Contract Assignments – XI. Procurement and Contract Management
… This section outlines the procedures to be followed by a State agency to execute the transfer of the rights, obligations, and liabilities under a contract to an individual or organization (“Transferee”) … transfer their rights, obligations, and liabilities under a contract to another individual or organization. Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsDiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… diagnosed with a disability before they turn 26 years old. This can be a major impediment for people with traumatic …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… : Krosinsky teaches sustainable investing at Brown, the Yale School of Management and New York University. He also … on the faculty advisory committee on Energy Studies at Yale College. He is an author, co-founder and director of …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelState Comptroller DiNapoli Releases Municipal Audits
… of golf course collections. Auditors also found the park manager did not ensure employees remitted collections at … not confirm the three employees identified worked all the hours they were paid for. In addition, village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the district will need to borrow $6 million to balance the 2026-27 budget. While deficit financing can provide immediate …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… that don’t cover costs for low-income patients. In FY 2025, Medicare and Medicaid patients made up 84% of all H+H … in revised and delayed payments. H+H’s Preliminary FY 2025 Plan released in February 2024 anticipated the receipt … and pushed the anticipated receipt of these funds to FY 2025. It had planned to reduce costs by consolidating …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingState Comptroller DiNapoli Releases Municipal Audits
… County) Auditors completed a review of the city’s proposed 2026-27 budget and determined the general fund will have a …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1New York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State has the highest share of renter households in the … with the majority of those households located in New York City (63 percent of all State renter households). During … 15 percent behind on rent payments at the end of June New York City not only houses the majority of the States renters …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… The assistant treasurer for the Chautauqua County Water and Soil District pleaded guilty … The assistant treasurer for the Chautauqua County Water and Soil District pleaded guilty …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftDiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… The former West Hurley Fire District chief and a current fire commissioner were both … The former West Hurley Fire District chief and a current fire commissioner were both arrested today for …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeOpinion 90-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … treasurer may pay out court funds upon being served with a copy of a court order, certified by an attorney, authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 92-54
… obligations presently held by the bank, and the future sale of obligations by the town to the bank, unless one or … will not be directly affected by the bank's dealings with the town; and that the individual's duties at the bank … is deemed to have an "interest" in the bank's contracts with the town (see General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Physical and Financial Conditions at Selected Mitchell-Lama Developments
… Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, … The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) … for management services; these agreements must be approved in writing by HPD. The managing agents of Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developments