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Opinion 89-48
… of the claim and the right to file a notice thereof shall not be affected by the death of the principal before notice of the claim is filed. The statute does not expressly indicate who physically holds the bond. We …
https://www.osc.ny.gov/legal-opinions/opinion-89-48DiNapoli: Small Businesses Generate $950 Billion in New York
… Small businesses are a vital part of New York state’s economy, … 3.9 million jobs and generating more than $950 billion in annual revenues, according to a report released today by …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… for deceiving the retirement system. The Comptroller’s discovery of Hoffman’s scheme was made possible by a 2012 …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedCase Management
… Objective To determine whether the New York City Department for the … to be able to live independently, safely, and comfortably in one’s home for as long as possible. The New York City … the home delivered meal wait lists. Key Findings DFTA does not provide adequate oversight of its case management …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementDiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… Empire State Development Corporation is either late or not reporting on the results of economic development … 27 of 57 of general outcome reports, or 47 percent, were not finished (see Exhibit A in the report); 17 programs requiring independently prepared evaluations were not evaluated; and 93 of 152 program-specific reports, or 61 …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsOversight of Shelter Placements
… who were diagnosed with a serious mental illness were not placed in a mental illness shelter. 523 of 1,061 clients … were diagnosed with substance or alcohol abuse issues were not placed in a substance abuse or mental health shelter. DHS … diagnoses, and other factors. DHS does not fully utilize available client data, such as diagnoses, shelter incidents, …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsNew York State Artificial Intelligence Governance
… in accountability as their inputs and operations are not always visible. Additionally, AI systems are frequently … ensure that its use is transparent and accurate and does not generate harmful, unintended consequences. New York State … Entities (e.g., State Agencies). Key Findings NYS does not have an effective AI governance framework. While the AI …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceDiNapoli: Special Education Providers Shortchanging Special Needs Children
… or were ineligible for reimbursement, including costs for food, travel, international recruitment costs, and air … members of the school’s board, and more than $100,000 on food, flowers, personal expenses and gifts for staff which … for hours they did not work and ineligible expenses like food and income tax penalties. The audit’s findings have been …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 88-41
… property for use in conducting such programs and contract with a private organization for the presentation of such programs with town property. This is in response to your letter … civil service requirements, a municipality may contract with third parties for the performance of those functions …
https://www.osc.ny.gov/legal-opinions/opinion-88-41XII.6.A Paying Another State Agency – XII. Expenditures
… Unit (VMU) has populated the New York State Vendor File with Special Use Vendor IDs as well as the Centralized … Interagency Vendor ID’s are a ten-digit number starting with “042” or “043.” Using the Interagency Vendor ID starting with “042” allows Business Units to pay each other without …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… with. This capability allows State agencies to group vendors according to category, type, qualifications, etc. … vendor. A vendor can only have a single classification. Vendors will be classified at the broadest level when … records reflecting the type of business relationship vendors have with New York State. For example, some vendors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationState Agencies Bulletin No. 1845
… addresses and tax data. Affected Employees Employees with the following criteria are affected: Home Address is not … requiring corrections in order to be in compliance with the NYS Department of Tax and Finance income tax withholding regulations. Agency Actions: Employees with Home Address not in New York City but Local Tax Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataState Comptroller DiNapoli Releases Audits
… to populations in need through the state’s network of food relief organizations (i.e., regional food banks, food pantries, soup kitchens) for distribution to people …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsRefunding Local Debt
… interest to be paid from income earned as a result of the investment of the proceeds from the sale of the refunding …
https://www.osc.ny.gov/debt/refunding-local-debtOpinion 2007-2
… LAW §§3-226, 4-136 and 4-138: Counties may, but are not required to, charge back to towns and cities all or a … reasonably determines is equitable. Although a county may not turn over the care, custody and control of voting … control of voting machines to the towns and cities and, if not, whether the county is permitted to store voting machines …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Carthage Central School District - Financial Condition (2018M-93)
… reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt budgets with realistic revenue estimates and discontinue the practice … of Impact Aid. District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Suffolk County Community College - Information Technology (2018M-130)
… do not match current employees. Four network user accounts with unnecessary administrative permissions and 131 financial and student information system user accounts with questionable permissions. Employees responsible for … IT recommendations. College officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records … financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with the necessary financial reports to adequately monitor operations. The Supervisor did not file …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Batavia – Water and Sewer Operations (2018M-12)
… did not account for revenues and expenditures associated with improvement areas in the general fund as required by New … and expenditures from the intermunicipal agreements with neighboring towns, to ensure that revenues cover … in a separate fund. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Accounts Payable Advisory No. 44
… later contain Appendix B , which requires Agencies to pay vendors electronically (ePayments). In addition, … originating in the Grants Gateway may also require vendors to accept ePayments. As such, agencies should ensure vendors are being paid by electronic payment where required. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-payments