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State Comptroller DiNapoli Releases Municipal Audits
… Fund Program (2022M-36) The board did not properly manage and monitor the revolving loan fund program. As a result, the … in place to ensure penalties were accessed when warranted and no formal written policies and procedures were in place for officials to monitor whether …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced … our portfolio companies.” Of the 149,865,977 voting shares cast at H&R Block’s annual meeting last month, 75,880,439 …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingNew Customer-Focused Subway Metrics
… The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York State … subways and the majority of its bus service. Under the Public Authorities Law, the MTA is required to issue an … Dashboard until November 2019. Section 1276-f of the Public Authorities Law, enacted as part of the fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… "We reached new milestones this past shareholder season and grew the roster of corporations that disclose their … that is contrary to the company’s long-term interests and cause real damage to a company’s reputation. Investors … 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. KeyCorp Dr …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingOpinion 92-29
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (applicability …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… a credit card than to fill out a procurement request form and wait for it to be approved. This also saves time and energy for procurement staff. The cost of this … To ensure that credit cards are used only for approved and necessary expenses, local governments must have both a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudDiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… York City adopted a balanced budget for fiscal year (FY) 2025, totaling $116.8 billion including expense prepayments … the city faces a number of fiscal pressures entering FY 2025, which threaten the budget balance in the coming years. … entering FY 2023, is estimated at $4.4 billion entering FY 2025. FY 2024 was the second year the city expended more than …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainOpinion 88-75
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … ownership interest. The matter is in the latter stages of discovery, and you point out that it would be very costly, as … entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804) …
https://www.osc.ny.gov/legal-opinions/opinion-88-75The Increasing Threat of Identity Theft
… to file a false UI claim. “If someone tried to use my name,” he said, “everybody’s at risk.” 17 As of late April …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… travel more than 20 minutes each way for food. Reliance on public transportation often limited the number of items that … health care costs. 17 Hungry kids can have problems in school and socially, as they have higher rates of cognitive … of these supplemental benefits was related to the national public health emergency (PHE), which will now end on May 11, …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… to Albany for legislative business: an allowance for overnight stays in Albany (full per diem), which varied from … to $171 per day; an allowance for travel not requiring an overnight stay in Albany (partial per diem), which varied … than he claimed on a voucher, or had not stayed in Albany overnight. On May 7, 2015, in a related case investigated by …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsOpinion 2001-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … required in order to be credited with one year of firefighting service); (participation in department …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 90-28
… or disqualify himself, a "conflict of interest" existed when the board member participated in a decision on the … has privately performed work (see 1984 Opns Atty Gen No. I 84-3; see also Cahn , supra ). Therefore, in our opinion, a …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 90-41
… or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE … the village board of trustees may determine, on its own motion, to construct the extension wholly at the expense of …
https://www.osc.ny.gov/legal-opinions/opinion-90-41DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… and New York State Police Superintendent Steven G. James announced that Bridget Brown, the former treasurer of … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionOversight of Select High-Technology Projects
… specific programs, such as those under NYSTAR, it has not adequately monitored other high-tech projects within the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsDiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… their tank cars do not meet enhanced standards. To ensure public safety and preparation, DiNapoli’s proposed safety … Spill Fund, capped at $40 million, was created to protect public health and the environment by providing quick access … DiNapoli for advocating for measures to protect public health and hold industry accountable.” “Riverkeeper …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersOpinion 90-7
… -- Employees (defense and indemnification by municipality) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and … development agency) GENERAL MUNICIPAL LAW, §856; PUBLIC OFFICERS LAW, §18: A city may defend and indemnify the …
https://www.osc.ny.gov/legal-opinions/opinion-90-7State Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming Counties) District officials did not properly … appropriations by an annual average of $918,000 (12%) from 2020-21 through 2022-23; appropriated fund balance to …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsOpinion 2006-8
… Reserve Fund (use of for lump sum “retirement awards”) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (use of … final year salaries and paid upon retirement to central school district employees under collective bargaining … final year salaries. Collective bargaining between public employers and public employees is provided for by …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8