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Opinion 88-72
… district within the county district. This is in reply to your inquiry regarding the formation of a town sewer … are under orders from the county health department to remedy problems with their septic systems. These residents … have requested that the county district extend its lines to serve them, but the county district has refused to do so. …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… finance class to graduate high school. New York should get with the program. I issued an Executive Order on … student loans, credit card debt and more. But we should also be focusing on financial literacy for the next … Adding financial education to New York’s curriculum can be successfully implemented, as evidenced by some of our …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schoolsDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… auditors found SED has still not developed a risk assessment that incorporates known and suspected weaknesses …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… New York Business Development Corporation). Returns to the Fund will be consistent with U.S. Treasury securities. … out of work,” DiNapoli said. “We’re doing what we can to help small businesses keep employees on their payroll, … if they may have paused operations. PPP loans are critical to New York businesses trying to survive through this public …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionOversight of Disability Services (Follow-Up)
… 2021-S-42 ). About the Program The State University of New York (SUNY) is the largest comprehensive system of public … community colleges, colleges of technology, and an online learning network. In the fall 2023 semester, SUNY served …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followExamination of Travel Expenses Incurred by an Employee of the NYS Department of Health from February 23, 2012 through December 31, 2017
We examined travel expenses incurred by an employee of the New York State Department of Health during the period of February 23, 2012 through December 31, 2017.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-03-20.pdfMedicaid Program: Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers (2023-S-18)
To determine whether the Department of Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received services from the appropriate providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s18.pdfDistribution of Utility Arrears in New York State
… customers statewide, with $1.8 billion owed to utility companies across the State. A preponderance of these … are downstate: 60 percent of customers in arrears are in New York City and Long Island and they comprise 68 percent of … Authorizing Phase 1 Arrears Reduction Program . Cases 14-M-0565, 20-M-0266, 20-M-0479. Issued June 16, 2022. 4 The …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … the time of the audit, the district had an ongoing capital project which involved constructing, renovating and improving … year’s appropriations, resulting in higher than necessary real property tax levies. With the significant increase in …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases State Audits
… of Education (DoE): Management of General School Funds (2013-F-32) (Follow-Up) An initial report issued in May …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… of town records or accountability analyses comparing cash on hand and on deposit to known liabilities. Town of St. … The director did not develop procedures to segregate cash receipt duties or provide adequate oversight of the cash receipt function. A single employee had almost complete …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 97-1
… plan is eligible to participate in the plan (see 1979 Opns St Comp No. 79-732, unreported). A "public corporation" for … 3[2]; General Construction Law, §§65[a], 66[4]; 1988 Opns St Comp No. 88-64, p 126). The territorial jurisdiction of a … or the county's rules and regulations. January 27, 1997 James F. Collins, Esq., County Attorney County of Herkimer … …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Borrowing Against Your Contributions – State Police Plan
… If you meet eligibility requirements, you may take a loan from NYSLRS. Tier 2 Members The following rules apply … of member service credit. You must repay each outstanding loan in an amount sufficient to repay the loan and interest within five years. Loans are repaid through …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0Wall Street Profits Up in 2016
… industry profitability rose sharply in 2016, increasing by 21 percent, while the average bonus paid to employees in … according to an estimate released today by New York State Comptroller Thomas P. DiNapoli. "Wall Street profits …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016DiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… details the differences among the 50 states and what they pay in federal taxes and how much they receive in federal …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Town of Lake Luzerne – … and accurately charged to customers. Tuckahoe Union Free School District – Overtime (Westchester County) District …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Investors Reach Settlement with Wynn Resorts
… CEO Steve Wynn’s alleged abusive behavior have reached a settlement agreement, New York State Comptroller Thomas P. DiNapoli announced today. “We filed our lawsuit in response to serious and repeated allegations of … and those undertaken following the initiation of our lawsuit will protect Wynn Resorts’ employees and shareholders …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… The State of New York Mortgage Agency (SONYMA) has boosted … data are available, White homeownership rates were 13 percentage points higher than Asian rates, 34 points higher … costs and limited housing stock across the state.” SONYMA is a New York State public benefit corporation created in …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowCVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1) 180-Day Response
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1-response1.pdfOversight of the Nourish New York Program
… the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-program