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Compliance With Jonathan’s Law (Follow-Up) (2020-F-26) 30-Day Response
To assess the extent of implementation of the three recommendations included in our initial audit report, Compliance With Jonathan’s Law (Report 2017-S-67).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f26-response.pdfComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency … chief to commute to and from his place of employment in New York City. Auditors also identified questionable charges …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Auditing Travel/Conference Claims – Travel and Conference Expense Management
… such as alcohol, concerts, shows, sporting events, in-room movies, etc.? Are there expenses the traveler incurred while …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsOpinion 91-52
… program or which debars bidders from future contracts as a sanction for not complying with procurement requirements. … opinions are superseded. This is in reply to your letter requesting an opinion regarding a proposed local law … to impose, by local law, upon a non-complying bidder the sanction of debarment from future contracts for a prescribed …
https://www.osc.ny.gov/legal-opinions/opinion-91-52DiNapoli Report Identifies Trends in Causes of Subway Delays
… Subway on-time performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the causes of delays have changed as riders have … Thomas P. DiNapoli. “As the MTA prioritizes work in its capital program and brings back riders, it’s important …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that on Thursday, October … investigation was conducted by the Orange County District Attorney’s Office, the Office of the New York State … developed during the investigation, the District Attorney’s Office applied for a search warrant which was …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… [pdf] , Saratoga Springs City School District [pdf] , and Williamsville Central School District [pdf] . Purpose of … those school district officials with a business need (i.e., operations, instruction, management and evaluation) and … the process or written documentation requirements for grade changes. Grade changes tested that were made by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3DiNapoli: Local Sales Tax Collections Up 3.8% in August
… and Finance. The amounts are based on estimates of what each municipality is due. In the third month of each … quarter as a whole reflects reported sales by vendors. The next quarterly numbers (for July-September) will be available …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringDiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… YORK - New York State Comptroller Thomas P. DiNapoli and Attorney General Letitia James today announced that former New York City Council … . "Thanks to my partnership with Attorney General Letitia James and the New York City Department of Investigations, his …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeMental Health Education, Supports, and Services in Schools (Follow-Up)
… health and its relation to physical health to enhance student understanding, attitudes, and behaviors that promote … (currently, these are only required if specified in a student’s individualized education program). Especially given …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followOpinion 92-4
… and Expenditures (supervised physical fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness training sessions for its active volunteer firefighters so long as the … a fire district may expend fire district moneys to pay for supervised physical fitness training sessions for active …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… Investigation (“IRS-CI”), William F. Sweeney Jr., the Assistant Director-in-Charge of the New York Field Division … his scheme was uncovered, investigated, and prosecuted.” Assistant-Director-in-Charge William F. Sweeney said: … 211 Medical, P.C. (“211 Medical”) and N.A.S. Management Co., Inc. (“N.A.S.”). MELIN then deposited the checks to bank …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… Office of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social services and homeless shelter providers to make sure those entering the shelters are being set up with a plan to get the services they need and transition to permanent …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… In addition, TBTA had more than $72 million in unpaid fees for the Henry Hudson Bridge from 2013 through 2015. TBTA … program, submitting only a limited number of registrations for suspension each week after the initial introductory … period. In 23 weeks in 2016, TBTA submitted 225 plates for registration suspension out of the 4,645 that were …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followComptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… Preet Bharara, the United States Attorney for the Southern District of New York, Scott J. … General (“HHS-OIG”), Eric Schneiderman, New York State Attorney General, and Thomas P. DiNapoli, the New York State … Continuum staff members gathered and analyzed Continuum’s billing data in order to discover possibly affected claims. …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyCanastota Central School District - Financial Condition Management (2019M-174)
… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund operations. The tax certiorari reserve … fund balance in the general fund in accordance with the law. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mDiNapoli: Local Sales Tax Collections Up Slightly in May
… growth in local sales tax collections could be challenging for local officials trying to maintain fiscal balance,” DiNapoli said. “Being prepared for a slowdown is especially important in this uncertain economy.” For May 2023 compared with May 2022: New York City’s …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayOpinion 2006-4
… Box , 309 NY 60, 67; see also Pena v Robles , 2006 NY Slip Op 51020U, Supreme Court, New York County, May 19, 2006; …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Becoming a Participating Employer – What Every Employer Should Know
… Being part of NYSLRS allows municipal employers to offer workers retirement benefits related to … disability retirement benefits. The process of becoming a participating employer in NYSLRS begins with you providing us … years of service, salary and age at the time you become a participating employer. The deficiency is paid in annual …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employer