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Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… businesses. Automotive facilities may be registered or licensed as multiple businesses. For example, many … 24,000 unique facilities, because some are registered or licensed to perform multiple functions. Another 23,600 businesses registered or licensed within the past six years had expired …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesOpinion 88-74
… in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument fund. … F. Healy Deputy State Comptroller … Whether it is legal for municipalities to contribute to a monument fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 90-16
… with the municipality if he or she receives a direct or indirect pecuniary or material benefit as the result of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Rockville Centre Union Free School District - School District Website (S9-19-28)
… did not post: The final annual budget and all external CAPs to the website. Budget-to-actual results, all original … the District website: Final annual budget and all external CAPs. Should enhance transparency by: Posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Opinion 92-5
… obligation by the municipality or school district before funds may be paid to or property used on behalf of private …
https://www.osc.ny.gov/legal-opinions/opinion-92-5DiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… announced his appointment of Navyug “Nav” Patel as deputy chief investment officer of the New York State Common Retirement Fund. Patel …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fundOpinion 2010-2
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … v Giuliani , supra involved somewhat unique facts. In that case, the City of New York was selling two public radio …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2DiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… provider IncludED Educational Services pleaded guilty in Manhattan Supreme Court today to grand larceny charges … get away with it," DiNapoli said. "I would like to thank Manhattan District Attorney Cyrus Vance for prosecuting this …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… challenges. OPWDD provides services directly, through State-operated programs, and through a network of about 425 … guidance and best practices to both its own staff at State-operated facilities and voluntary agencies that deliver … served in homes and programs operated and/or certified by OPWDD, including disaster preparedness. The objectives of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followIsland Trees Union Free School District - School District Website (S9-19-34)
… Union Free School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final annual budget. Budget-to-actual results, a comprehensive property tax report card …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Opinion 99-2
… Municipal Employees (use of for construction as exception to competitive bidding) STREETS AND HIGHWAYS -- Improvements … performed by municipal employees as exception to competitive bidding) GENERAL MUNICIPAL LAW, §§101, 103, … and 103 are not violated by the use of town employees to perform work in connection with the construction of a town …
https://www.osc.ny.gov/legal-opinions/opinion-99-2DiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… formal policies around the accumulation and uses of these funds.” DiNapoli’s report notes the city faces heightened … a $1.4 billion drawdown of contingency reserves, these funds offset billions in additional spending needs and …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… “Troubling errors like the ones routinely identified by my auditors are extremely costly. They can also put patients …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionComptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… NEW YORK – Attorney General Barbara D. Underwood and State Comptroller Thomas P. DiNapoli announced today the … pay $1.5 million to New York State as restitution for the money stolen from Medicaid and an additional $1.5 million in … program, a class E felony. An investigation conducted by the Attorney General and Comptroller’s Joint Task Force on …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerDiNapoli: Second Former Mechanic at State Police Garage Pleads Guilty to Felony
… Madison County District Attorney William Gabor and New York State Police Superintendent Kevin P. Bruen today … Fraud Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.ny.gov , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-second-former-mechanic-state-police-garage-pleads-guilty-felonyCity of Yonkers – Budget Review (B23-6-5)
… tax as well as City and State mortgage tax that may not be achievable. Results in additional debt and interest costs … expenditures when these contracts are settled. Includes a $5.5 million general fund contingency reserve; this amount … amount may exhaust the current amount budgeted, leaving a limited flexibility to cover any other unforeseen or …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … $46.6 million which is $4,136 above the limit established by law. Mottville Fire District – Budgeting and Financial … to officials. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsOpinion 2007-7
… be available to the public. Such activities may take the form of responding to an emergency in the town, attending a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7DiNapoli: Report Warns of Growing State Debt
… Corp. and certain bonds issued in recent years to pay for State University of New York dormitories. Total …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOversight of Homeless Shelters (Follow-Up)
… Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides leadership, … in the operation of these programs. OTDA oversees the State’s network of emergency homeless shelters—ranging from … general, shelter facilities must be maintained in a good state of repair and sanitation in conformance with applicable …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-follow