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Opinion 92-5
… use is public in nature, it may not be accomplished in violation of article VIII, §1 of the State Constitution. … , 76 AD2d 392, 430 NYS2d 847). Accordingly, there is no violation of article VIII, §1 if municipal or school district …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Oversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our … UPK to be safe and to comply with applicable fire safety, health, and building codes, and equipment and furnishings to … NYC UPK programs at a cost of about $850 million. UPK providers must adhere to Sections 3602-e and 3602-ee of the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programWall Street Profits Up in 2016
… line on compensation. The jump in profitability is good news since the industry generates a significant amount of tax …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Climate Act Goals – Planning, Procurements, and Progress Tracking
… the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) … States. The Climate Act builds on the 2015 New York State Energy Plan and the Clean Energy Standard (CES) designed to fight climate change, … the Public Service Commission PSC and the New York State Energy Research and Development Authority NYSERDA adequately …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… Wall Street’s profits could top $60 billion in 2025 if current trends continue, according to a report … industry earned $30.4 billion in the first half of 2025, a faster pace than last year, when full year profits … before the global financial crisis. Profits First half 2025 profits increased 30.7% year-over-year driven by …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostSignal Maintenance, Inspections, and Testing
… subdivisions; among them, Electrical is responsible for Power and Signals. Subway track is divided into sections for … Signal Maintainers and Supervisors to ensure that NYCT’s power and signal systems (including switches) are checked as …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… State Common Retirement Fund’s (Fund) In-State Private Equity Program. The Fund recently invested in Ambrell through … Hudson River Co-Investment Fund. “The In-State Private Equity Program helps companies thrive in New York while … The In-State program partners the Fund with 18 private equity managers to invest in New York-based companies. The …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundUpdate on New York City Staffing Trends
New York City employs the largest municipal workforce in the United States. Prior to the pandemic, the City government (which, unlike many local governments, includes its schools), employed about 300,400 full-time employees, an increase of 33,023 employees since City fiscal year (FY) 2012.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2023.pdfNew Yorkers in Need Wrap-up (English)
The COVID-19 pandemic had devastating health, economic and social consequences. Yet for many, hardships existed long before that time; millions of New Yorkers face daily challenges to make ends meet as a result of living at or near the federal poverty level.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-wrapup-report.pdfOpinion 91-32
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … a public benefit corporation. The county, however, is precluded by this prohibition from reimbursing property … vehicle for granting damages to an injured party where an entry [sic] cloaked with the powers of eminent …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Medicaid Payments Made Pursuant to Medicare Part C (Follow-Up)
… Plan, in which case the Medicaid Advantage Plan premium payment typically covers the recipient’s Medicare Part C … recover the improper payments; and correct the Medicaid payment system that allowed concurrent payments of Medicare …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/medicaid-payments-made-pursuant-medicare-part-c-followEaster Seals New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report (CFR) were properly … To determine whether the costs reported by Easter Seals New York Easter Seals NY on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualImplementation of the Dignity for All Students Act
… policies and practices comply with the Dignity for All Students Act (DASA); and school districts report material … (excluding New York City) reported 19,410 incidents statewide under DASA. Also, the Department recently revamped … some DASA incidents or may not be reporting them at all. In addition, several schools were not able to identify …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actPublic School Safety – Incident Reporting and Unauthorized Student Departures
… of Education (DoE) officials accurately recorded and reported violent and disruptive incidents to the State Education Department (SED); and whether the DoE had sufficient controls to prevent and … Department of Education DoE officials accurately recorded and reported violent and disruptive incidents to the State …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresState Comptroller DiNapoli Releases Municipal & School Audits
… The board overestimated appropriations by more than $30 million (8%) and underestimated revenues by a total of …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… The State Education Department (SED) has agreed to update its Migrant Education Program and better monitor … state’s program, my auditors made several recommendations to improve the educational outcomes for these children. To its credit, SED is acting on our suggestions to ensure …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programOversight of New York State Forest Tax Programs (Follow-Up)
… produce forest crops and increase the likelihood of both healthy forests and a stable forest economy, in 1974, New York enacted Real … under the former program; these landowners have been benefiting from local tax reductions – and lesser …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followState Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… Senator Cooney said “As Chair of the Senate Committee on Procurement and Contracts, I hold transparency and accountability as values we cannot compromise on during the state’s contracting process. While certain … of emergency state contracts and providing clarity on exemptions from comptroller approval, this legislation …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractDiNapoli: NYC Health + Hospitals Struggles With Temporary Staffing Costs
… in NYC Health + Hospitals (H+H) facilities, leading to an increased reliance on temporary nurses and higher staffing costs. Between … and September 2022, temporary staffing at H+H grew by 83% to offset the loss of staff nurses while managing demand for … nurses in NYC Health + Hospitals H+H facilities leading to an increased reliance on temporary nurses and higher staff …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-health-hospitals-struggles-temporary-staffing-costsComptroller DiNapoli Releases State Audits
… account funds prior to transfer to the state treasury. In addition, the same person signs checks, maintains the … as a result of increased credit card usage, the activity in the Home Office Advance Account, with an authorized … $57,000 of reimbursements for 282 travel advances in 2011-12 to approximately $9,000 of reimbursements for 65 …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-audits