Search
DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… (SED) weak enforcement of licensing requirements for non-degree proprietary schools let many continue to … career schools (PCS) and 34 English as a Second Language (ESL) schools — operating in New York. SED can refund students … of schools’ fiscal records prior to their licensing them. For example, in their examination of records from Jan. 1, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: NYC Finances Gain Stronger Footing
… City’s economy and finances are recovering, largely due to unprecedented federal economic stimulus for businesses and individuals, and direct federal relief to New York state, New York City and the Metropolitan Transportation Authority, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingState Comptroller DiNapoli Releases Audits
… Oversight of Contract Expenditures of Palladia Inc. (2020-S-5) In 2014, OASAS entered into a five-year $45.6 … Children (Follow-Up) (2021-F-6) An audit issued in March 2020 found that OCFS did not maintain adequate oversight of … Data) (Follow-Up) (2021-F-12) An audit released in April 2020 found OGS had taken steps to meet the requirements of EO …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Altmar-Parish-Williamstown Central School … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… Heights LLC in the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior Living in the Bronx—and one development …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-auditsDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… many tax changes included in the 2017 Tax Cuts and Jobs Act (TCJA), it includes new tax breaks for seniors and … to DiNapoli’s report. These minimal tax benefits, along with the significant cuts in safety net spending included in … business unequally. For example, approximately 6% of the jobs in New York are in occupations, such as wait staff, …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… The Chelsea/Clinton/Midtown Manhattan Business District neighborhood, home to 1,921 venues, accounted for 46 percent … Slope / Carroll Gardens / Red Hook 2,584 3% 75% Brooklyn Heights / Fort Greene 2,192 2% 77% Belmont, Crotona Park … Upper West Side/West Side (and nearly 8,000 in Hamilton Heights/Manhattanville/West Harlem) to 3,248 residents in …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Comptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced that William Rapfogel, former executive director and chief executive officer of the Metropolitan Council on Jewish Poverty (Met Council), … announced that William Rapfogel former executive director and chief executive officer of the Metropolitan Council on …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-councilEstimated Invoice
… to Top) When Graded Payments are Required or When You Can Amortize 1 The Contribution Stabilization Program (CSP) … which reduces both the total amount due and the amount you can amortize. If your Reserve Fund contained more funds than … Retirement Online Troubleshooting from the dropdown). You can also call 866-805-0990 (press 1 to access the employer …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceOpinion 91-21
… -- Compensation (administrator of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to remit to county, or to waive) COUNTY … Whether the chief fiscal officer of a county who serves as administrator …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 2003-6
… FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) POLICE AND POLICE PROTECTION -- Financing (raising costs for … Whether town taxes to support the town police department are to be levied only against taxable …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 92-49
… the courts as: "a piece of ground enclosed for purposes of pleasure, amusement or ornament" ( Perrin v New York Central … 36 NY 120, 124); "a strip of land ... set apart either for pleasure ground or for purposes of exercise, amusement or … 579); or land which "facilitate[s] free public means of pleasure recreation and amusement" ( Williams v Gallatin , …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 95-17
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (transfer … This is response to your inquiry concerning the use, in a sewer district, of personal property owned by the town. You indicate that the town owns a supply of sand that is in excess of its own needs for the foreseeable …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 2002-15
… in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and … (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and … (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 93-9
… for scholarship program) INSURANCE LAW, §§9104, 9105: The Florida Fire Department Volunteer Exempt Firemen's Benevolent … actual membership in the Association. You ask whether the Florida Fire Department Volunteer Exempt Firemen's Benevolent … special act (see 1982 Opns St Comp No. 82-334, p 424). The Florida Fire Department Volunteer Firemen's Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… premiums, and then Ross gave cash kickbacks to Cohen and Herb Friedman, Met Council's former chief financial officer. … ordered to pay $3 million in restitution to Met Council. Herb Friedman was convicted and sentenced to four months in …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorResponse to Human Trafficking
… and often submitted reports late—or in some cases not at all. Officials at one Provider stated they did not understand the benefits …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingControls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to ensure that all … the Division of State Police. Revenue is also used to fund Department of Homeland Security and Emergency Services grants … To determine if the Department of Taxation and Finance has adequate controls to …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeContracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… monitoring funding provided under its contract with the Puerto Rican Organization to Motivate, Enlighten and Serve … monitoring funding provided under its contract with the Puerto …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-inc