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Comptroller DiNapoli Releases School Audits
… – Electronic Transfers (Westchester County) The board does not have written policies, procedures or resolutions to govern … condition. The board has used excess reserve funds to pay off debt and the district has entered into inter-municipal …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0DiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… The New York City Department of Buildings (DOB) is not doing enough to protect … be more aggressive in its oversight, inspections and use of enforcement powers to make sure violations are corrected … sector recovers from the COVID pandemic, the Department of Buildings needs to do more to prioritize workers’ safety,” …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyOpinion 99-3
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE -- Taxes (Exempt Volunteer Firemen's Benevolent … organization as memorial in honor of deceased firefighter) INSURANCE LAW, §§9104, 9105: A benevolent association that is authorized to use foreign fire insurance tax moneys for the care and relief of disabled or …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Town of Cohocton – Procurement (2025M-13)
… make purchases in accordance with Town policy, statutory requirements and good business practices? Audit Period … accordance with the Town’s procurement policy, statutory requirements or good business practices and stated it was an … make purchases in accordance with Town policy statutory requirements and good business practices …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13DiNapoli: Bedford-Stuyvesant is on the Rise
… The Bedford-Stuyvesant neighborhood has experienced strong … with record numbers of businesses and jobs, but the benefits have not been shared by all residents," DiNapoli … how far Bedford-Stuyvesant has come, but it also shows the challenges that remain." "As a lifelong resident of …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… Preschool students in need of special education services are not always getting the help they need … Thomas P. DiNapoli. The audit of the State Department of Education (SED) found many local school districts maintain … how many students were enrolled in the preschool special education service program, the services they are receiving in …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themFormer Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… that Rabbi Samuel Hiller, the former assistant director of Island Child Development Center, once one of New York City's largest providers of special education services to pre-schoolers with … that Rabbi Samuel Hiller the former assistant director of Island Child Development Center pleaded guilty to stealing …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedDiNapoli Announces State Contract & Payment Actions for October 2014
… easements. Department of Transportation - Rochester Rail Station $29.5 million with The Pike Co. for design and … and $3.2 million to Odyssey House Inc., all in New York City, for chemical dependency services. Department of … and Incentives to Municipalities (AIM) $3.3 million to the city of Niagara Falls, $2.9 million to the city of Yonkers, …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014DiNapoli Releases Report on Local Roads
… and upgrades in local fiscal year (FY) 2020, a decline of 7% since 2010 when adjusted for inflation, according to a … road projects on hold during the pandemic, but an influx of federal money is expected to jump start projects at the … road repair and improvements. Local governments own 85% of all roads in the state, from city, town and village …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roadsDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… Business Services, and Youth and Community Development all exceed 80% of total spending at those agencies. From FY …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Audits of Local Governments: The Audit Process
… can be found in: Understanding the Audit Process Brochure [pdf] . Audit Selection: A risk assessment process … Action Plans and Responding to an OSC Audit Report Brochure [pdf] . Local Official Response: Local government …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processVendor File Advisory No. 7
… to Supplier registration and forms and Supplier Self-Serve Portal coinciding with the 2017 SFS Updates Reference : Guide … These changes include updates to the Vendor Self-Service Portal, vendor registration process, and vendor forms. Vendor Self-Service Portal - Winter Update Vendors will be able to enroll …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesCity of Saratoga Springs – Financial Condition (2012M-201)
… condition of the City’s general, water and sewer funds for the period January 1, 2008, to December 31, 2011. … consisting of five members, has overall responsibility for the City’s operations. The City’s annual budget for the 2012 fiscal year was $37.2 million for the general …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201IX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… is taken, a notice is sent to the state agency that had funds taken notifying them that a portion of their payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesComptroller DiNapoli Releases Municipal Audits
… County , Genesee County , Georgetown Fire District , Greene County , Hewlett Bay Fire District , Long Lake Fire … fully understanding the district’s financial condition. Greene County – Court and Trust (2014M-294) The records … Ind Dev Agency Dutchess Co Genesee Co Georgetown FD Greene Co Hewlett Bay FD Long Lake FD No 1 Town of Milford …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 92-27
… organizations) PERSONAL PROPERTY LAW, §§45-a, 46(1)(2); GENERAL MUNICIPAL LAW, §93-b; MUNICIPAL HOME RULE LAW, … and does not create any enforceable right in any third party (see Personal Property Law, §46[1], [2]; Opn No. 79-31, … equal protection guarantees (NY Const, art 1, §11; Federal Constitution, 14th amendment; see Opn No. 82-231, …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Objective To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when … between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate … To determine whether Medicaid and Essential Plan enrollments …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsDiNapoli: MTA's Future Unthinkable Without Aid From Washington
… New York State Comptroller Thomas P. DiNapoli released the following statement in response to the Metropolitan Transportation Authority's announcement of its plans for severe cuts and other measures, if it does … New York State Comptroller Thomas P DiNapoli released the following statement in response to the Metropolitan …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-mtas-future-unthinkable-without-aid-washingtonOpinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2DiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… changes required for balance in the coming years. “New York state is in its strongest fiscal position in years, … right path. The Executive Budget holds the promise that New York can achieve ongoing balance after decades of … detail for out years. DiNapoli has proposed reforms to New York’s budget process that would require the Executive to …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progress