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Opinion 90-49
… -- Commissioners (compensation) WORDS AND PHRASES -- "Per day" (for purposes of compensation to improvement district commissioners) TOWN LAW, §214: Where … that an improvement district commissioner who does not work a full day is entitled only to a proportionate share of …
https://www.osc.ny.gov/legal-opinions/opinion-90-49College Readiness
… to the disruptions in teaching and learning, assessment exams used to determine proficiency levels – a major aspect … canceled, allowing students to graduate without taking the exams. In turn, this made it easier for students to graduate …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessDiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… DiNapoli said. “While these settlements are certainly good for the state’s bottom line, we can’t expect such windfalls … Fund and the Rainy Day Reserve Fund, respectively; and Lottery revenues of $3.2 billion were $66.8 million, or 2 … below original projections. See the full report: Year-End Results for State Fiscal Year 2014-15 or …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15DiNapoli: Billions Needed for Repairs to Local Bridges
… York State Comptroller Thomas P. DiNapoli. While the cost for repairs is staggering, DiNapoli’s report found the number of … flows or meet current design standards. The total cost of needed repairs to all 17,462 highway bridges in the state was …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-billions-needed-repairs-local-bridgesRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… [read complete report - pdf] Audit Objective Did the Remsenburg-Speonk Union Free School District … 7-12. Audit Summary The Board and District officials did not properly manage the District’s fund balance. The … The Board and District officials did not properly manage the Districts fund balance The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… in Manhattan, the Bronx, Brooklyn, Queens and Staten Island. These offices have about 450 vehicles (out of 3,000 … vehicles were repeatedly issued violations for running red lights and speeding through school zones. In many instances, … from them when the agency paid them. Except for Staten Island, the NYC offices generally did not identify employees …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsDiNapoli: Town of Bennington Audit Leads to Arrest
… The clerk in the Wyoming County town of Bennington was arrested today after auditors and investigators discovered a … Thomas P. DiNapoli. The clerk, Tina Metz, 54, was arrested by the Wyoming County Sheriff's Department and … The clerk in the Wyoming County town of Bennington was arrested today after auditors and investigators discovered a …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… must be “Active” on the contract header, and the Send to Supplier and Copy to Purchase Order boxes must be checked. … should be routed to OSC for review using the appropriate Electronic Audit Type listed in the chart below: EON Electronic – Construction Team ECN Electronic – Construction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… is one objective of the Department of Health’s (DOH) Healthy Neighborhoods Program (HNP). The HNP is designed to … including low-income and minority families, living in homes and neighborhoods with a disproportionate number of …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followOversight of Mental Health Education in Schools
… taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts. … educators, and parents. Children already coping with mental health conditions have been especially vulnerable to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDiNapoli Releases Annual IDA Report
… New York's 106 local Industrial Development Agencies (IDAs) … reported 4,282 active projects with a record high total value of nearly $136 billion in fiscal year end (FYE) 2023, an increase of 3.1% or over $4 … New Yorks 106 local Industrial Development Agencies IDAs …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportDiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… identity theft and grand larceny for using agency-issued gas cards to allegedly steal nearly $8,000 in gas for his personal use, State Comptroller Thomas P. … her knowledge. He unlawfully purchased $7,978 worth of gas including super-unleaded gas which none of the DDSOO …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-stealThe Changing Face of Post-Pandemic New York City
… Population shifts during and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy implications … implications for the budget and policy decisions we are making today,” DiNapoli said. “In the pandemic’s wake, we … Population shifts during and after the COVID19 pandemic are changing the face of New York City and highlight …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityNursing Home Surveillance (Follow-Up)
… included in our initial audit report, Nursing Home Surveillance ( 2015-S-26 ). Background The Department of … Facilities for Individuals with Intellectual Disabilities Surveillance (Division). The Division also acts as an agent … Oversight ( 2015-S-31 ) Department of Health: Nursing Home Surveillance ( 2015-S-26 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… legislation ending continuous Medicaid coverage in March 2023, New York state began the process of redetermining … 6.1 million in January 2020 to just over 8 million in June 2023, an increase of 31.5%. Federal legislation ended the continuous coverage requirements as of March 31, 2023, and required states to begin the process of …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… safely reopen and prepare businesses and facilities for new safety protocols. However, as of June 9, 2022 – more than …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… included in this round of scoring. Nearly 600,000 New Yorkers reside in one of these municipalities. Some of …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesNYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… State Comptroller Thomas P. DiNapoli today announced that, as Trustee of the New York State Common Retirement Fund, he has filed a … officers or directors have not met their obligations as fiduciaries of the company. Among its requests for relief, … State Comptroller Thomas P DiNapoli today announced that as Trustee of the New York State Common Retirement Fund he …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsState Comptroller DiNapoli Releases Municipal & School Audits
… an excessive level of unassigned surplus fund balance in the general fund with balances ranging between $839,530 … was $509,000 while the village had over $1.1 million in surplus funds available at the end of 2022-23 to use … were on hand. The last physical inventory was completed in 2017 and officials only updated the district’s asset …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Small Business Growth in New York Outpaced National Average
… slightly faster than the national pace, according to a report released today by State Comptroller Thomas P. … a global economy. The success of small businesses is vital to the health of our communities and the economy.” The U.S. … with more than 677,000 jobs or 16.5 percent of the total. To read the full report , go to: …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-average