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Railroad Bridge Inspection Program (Follow-Up)
… of implementation of the six recommendations included in our original report, Railroad Bridge Inspection Program … whether the Department properly oversaw railroads in the State to ensure they meet the bridge inspection … Commissioner. Key Finding The Department has made progress in implementing the recommendations identified in our prior …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followState Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… New York State Comptroller Thomas P. DiNapoli and the Commission on Independent Colleges and Universities … President Lola W. Brabham co-authored an op-ed in the New York Daily News on how new federal policy changes to lending undermines college access for students in New York: For generations, higher education …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… HCR is obtaining federal reimbursements on time and in a manner that recovers all eligible costs. This audit … by the COVID-19 pandemic. HCR received about $9.5 billion in federal funding, including about $78.9 million through the … Act, for the three programs, as follows: $2.6 billion in standard HCV funds with an additional $31.7 million in …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfContract Advisory No. 32
… – revised to reflect current contract approval thresholds in accordance with State Finance Law § 112. Section 5 – … 15 of Executive Law. Section 20 – Omnibus Procurement Act of 1992 – revised to update the contact information for … of Economic Development. Section 26 – Iran Divestment Act – revised to update the web address for the Prohibited …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… our audit was to determine whether FFI tax money was spent in accordance with special act legislation, city charters or … against loss or damage by fire on property located in the State. The insurer will collect and remit the tax … had a process for administering FFI tax money, officials in Buffalo, Syracuse and Yonkers did not always use it …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Implementation of the Dignity for All Students Act
… New York City. Background DASA seeks to provide students in New York with a safe and supportive environment free from … Department provides guidance to assist school districts in complying with DASA requirements, and makes school … The Department issued adequate DASA guidance to schools in a timely manner. However, while most schools we visited …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actDiNapoli: MTA Financial Outlook in Precarious Balance
… DiNapoli said. “It has so far survived the worst crisis in its history by covering budgets with massive federal aid. … MTA needs to address before emergency federal funds dry up in 2025. After that, the MTA faces enormous budget shortfalls … bill (H.R. 3684 - Infrastructure Investment and Jobs Act) could help alleviate the debt burden by allowing the MTA …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceOpinion 95-6
… imposed by town justice with respect to violations of traffic control signals and speed limits in suburban town) -- … in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to State Comptroller … to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and Traffic Violations …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Opinion 89-16
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … §§9104, 9105: Except as otherwise provided by a special act, the members of the fire department or, in the case of a … expenditures. Thus, except where there is a special act of the State Legislature incorporating an exempt …
https://www.osc.ny.gov/legal-opinions/opinion-89-16DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… The latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, in the face of a mental health crisis among youth, the NYC … The latest in State Comptroller DiNapolis series of audits of health and safety in schools finds that in the face of a mental health crisis …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli Releases Analysis of Executive Budget
… Despite projections for healthy gains in tax receipts and continued growth in the economy, the State Fiscal Year (SFY) 2020-21 Executive … Budget reflects significant fiscal challenges related, in part, to higher than expected spending in the Medicaid … Despite projections for healthy gains in tax receipts and continued growth in the economy the State …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetReal Property Portfolio
… of properties, and if ESD disposed of real property in a manner beneficial to the State. The audit covered the … local economies. ESD’s property holdings are diverse in location, size, value, and use; and are distinct to the circumstances (e.g., purchased or transferred) in which ESD came into possession. Economic development …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioOpinion 90-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Dissolution (disposition of … TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, any moneys … paid must be credited to the taxable real property located in such district in the next succeeding assessment of town …
https://www.osc.ny.gov/legal-opinions/opinion-90-17DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… The scope of the DEC’s mandate will grow considerably in coming years because of recent initiatives from the … including the Climate Leadership and Community Protection Act, the Climate Smart Communities Program and the Community Risk and Resiliency Act, overseeing $3.9 billion in water quality appropriations, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School officials did not: Establish … procedures for reporting violations or the Dignity Act Coordinator’s contact information. Key Recommendations … and ensured compliance with the Dignity for All Students Act DASA …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allControls Over Computers (Follow-Up)
… Department of Environmental Conservation is responsible for the protection of the environmental health, welfare, and … asbestos monitoring and removal. As the agency responsible for the City's environment, the Department also regulates air quality and hazardous waste. As of June 30, 2013, the …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… and Treatment Act (Act) at regional DOCCS offices in the Bronx, Brooklyn, Elmira, New Rochelle, Northeast … them to committing a sex offense and that results in their difficulty in controlling this behavior. Many of these individuals are …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersCity of Dunkirk – Budget Review (B25-1-8)
… million to liquidate the accumulated (actual) deficits in the general, water, sewer and capital projects funds … its budget consistent with the recommendations contained in this report. Key Findings The lack of complete, accurate, … audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Opinion 88-78
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for … for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in village); (necessity of if village has justice court); …
https://www.osc.ny.gov/legal-opinions/opinion-88-78