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Complaint Processing
To determine if the New York City Civilian Complaint Review Board CCRB has an appropriate and sufficiently documented basis for the complaints referred to the New York City Police Department NYPD and other agencies and for truncated complaints and if CCRB is conducting investigations in
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingComptroller DiNapoli Releases School District Audits
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsControls Over Cash Advance Accounts
… (SED) has adequate controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate business … are issued from agency appropriations and the cash is transferred from the State Treasury to a local bank … SED has adequate controls over the cash advance accounts it oversees to ensure the money is properly accou …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsDiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… stakeholders, especially the riders the MTA is trying to win back. DiNapoli’s report identifies substantial variation …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosState Comptroller DiNapoli Announces Municipal Audits
… totaling $6.9 million in town-exempt assessed value lacked one or more required supporting documents to determine … policy or create comprehensive multiyear financial and capital plans. From Dec. 31, 2014 through Dec. 31, 2017, … fund balance increased by $50,007 (24 percent). Find out how your government money is spent at Open Book New York. …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsOpinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), … Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to …
https://www.osc.ny.gov/legal-opinions/opinion-89-65State Comptroller DiNapoli Releases School Audits
… Free School District , Carmel Central School District , Crown Point Central School District , Fredonia Central School … during the audit period. The district used providers for as many as 13 years without seeking competition. Also, … $431 was not set aside for remittance to the state. Crown Point Central School District – Claims Auditing (Essex …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0Oversight of Registered Apprenticeship Programs
… Labor (DOL) is providing adequate oversight of registered apprenticeship programs (Programs). The audit covered … As part of fulfilling its mission, DOL oversees registered apprenticeship programs (Programs), which are formal training … by an employer, a group of employers, or a Joint Apprenticeship Committee that represents both employers and a …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsOpinion 88-70
… statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v Town Board of Town of Warrensburg , 90 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Selected Aspects of Discretionary Spending
… improving, developing, maintaining, and operating a highway system known as the Thruway. The Authority strives to provide its customers with a roadway that is safely drivable at a … amounts for such expenses. We question the following ten payments totaling $14,814 as it is unclear how the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0State Comptroller DiNapoli Releases Audits
… some aspects of the projects by frequent communication with grantees, receiving progress photographs, and reviewing …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsOpinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2005-4
… procedures outlined in section 1804 of the Education Law and the voter approval requirements provided by section 1951 … of statutory construction that a statute of general import or applicability must yield to a statute of specific import relating to the same subject matter, when there is a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Opinion 95-21
… on its own motion, and must, upon the filing of a proper petition, initiate a proceeding to consolidate two or more … or whether such a proceeding may be initiated only upon petition. Town Law, §206 authorizes towns to consolidate two … 20 days after the date of filing with the town clerk of a petition ... shall , adopt a resolution calling a public …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Is there a Procurement Opportunity?
Presentation from 2018 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2018-procurement-presentation-7.pdfDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… and turmoil in the financial markets, according to a report on the city’s FY 2023 financial plan released today … standards, averaging 5.3% from fiscal years 2024 through 2026, the city will have to prepare for the potential … suggests the city’s pension contributions will need to rise again to make up a shortfall of approximately 15.6% in …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeOpinion 2002-13
… department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund the fire … fund-raising drive. You ask whether foreign fire insurance tax monies received by a fire district treasurer may be used … The distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required by New … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingState Comptroller DiNapoli Releases Audits
… of Health: Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up) (2019-F-29) An initial audit … Transportation Authority: Triborough Bridge and Tunnel Authority (TBTA): Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up) (2019-F-1) An earlier …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up) (2018-F-25) State law outlines … of repair shops, dealers, dismantlers, and junk and salvage facilities and licensing of inspection stations. …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1