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Facilities Planning Bureau Project Review
… manner and, if not, what the impacts on school districts are. We also sought to determine whether districts are commencing project construction prior to obtaining final … The systems the Bureau uses to track project information are antiquated and are not designed to allow staff to perform …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewIX.9.A Transfer Authorizations – IX. Federal Grants
… may be contained in appropriation acts or within bills that are enacted with the budget to implement various provisions of the appropriation acts. These bills are commonly referred to as "Omnibus Article VII language …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsState Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, the board and … comply with the district’s procurement policies or state law which generally requires purchase contracts that exceed …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… found one conductor was not at his assigned post when a train made a stop. Key Recommendations Monitor employees' time and … Metropolitan Transportation Authority - Long Island Rail Road: Overtime and Other Time and Attendance Matters Found in …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0II.3.D Evaluation – II. New York State Financial Accounting
… SFS also provides agencies with management reports which detail and summarize the activities of the expenditure, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationOpinion 92-16
… opinion. CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official … LAW, §802(2)(c): A town board may enter into an agreement for the payment of reasonable rental to a town officer who … to the town tax collector, clerk, justice and supervisor for the use of a portion of their homes as offices from which …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… Investigator Mike Leahy and Deputy Chief Investigator John McManus. The Investigations Bureau is led by Chief …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateState Comptroller DiNapoli Releases Municipal & School Audits
… audit. Bayport-Blue Point Central School District – Lead Testing and Reporting (Suffolk County) District officials did … on the lead levels of the 39 water outlets not sampled for testing, auditors were unable to determine whether officials … it. Of the 470 water outlets the district sampled for testing, 120 (26%) exceeded the lead action level. Auditors …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 92-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND REGULATORY POWERS -- … may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the fair, even if …
https://www.osc.ny.gov/legal-opinions/opinion-92-20The Concerning Growth of Hate Crime in New York State
… requires community, faith and political leaders willing to take an active role in denouncing hate, investing in … or another protected characteristic. Hate crimes can be committed against a person or property, and involve … or may add additional hate crime incidents to its counts after NYPD’s once-per-year transmission of counts to DCJS. …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateBeacon City School District – Claims Auditing (2016M-20)
… examine the claims audit function for the period July 1, 2014 through September 30, 2015. Background The Beacon City … Board of Education. Budgeted appropriations for the 2014-15 and 2015-16 fiscal years were $64.6 million and $66.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20DiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… marketing expenses, contrary to the intent of a policy change initiated from a Medicaid Redesign Team (MRT) … the MRT’s estimated $45 million in annual savings from the change. DiNapoli’s auditors also found that since October …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsNew York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for the City’s … for its residents, workers and prospective visitors. In New York City, the demand for services is especially high, … Balancing New York Citys budget each fiscal year is foundational for …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… New York state has appropriated $1.71 billion through State Fiscal year (SFY) 2025 to help counties implement the provisions of the “Raise the Age” (RTA) law enacted in 2017, with $658.8 million disbursed so … New York state has appropriated $171 billion through State …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawCompliance With Freedom of Information Law Requirements (2019-S-70) 180-Day Response
To determine if the Capital District Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s70-response.pdfDiNapoli: Tax Cap Set at 2% in 2024
… the coming year.” In accordance with state law, DiNapoli’s office calculated the 2024 inflation factor at 6.26% for …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024DiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… accountability. Nancy’s character, knowledge and depth of experience will help New York meet those challenges and … public’s faith in government.” Groenwegen has extensive experience in state government. Prior to joining the State …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentDiNapoli: Florida Man Sentenced to Pay Full Restitution for His Theft of Nearly $80,000 in His Deceased Father's NYS Pension Payments
… DiNapoli said. “My thanks to District Attorney Donnelly for her partnership in helping to protect our pension system … it will face consequences." The defendant’s father worked for the Nassau County Bridge Authority for 29 years before … state pension payments monthly via direct deposit into his checking account. He died on Nov. 9, 2019, and all pension …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-florida-man-sentenced-pay-full-restitution-his-theft-nearly-80000-his-deceased-fathers-nysOpinion 91-23
… itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23DiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… The state’s Thruway Authority has to do a better job of identifying, billing, and collecting tolls and related fees, including $276.3 million it has a collection … The states Thruway Authority has to do a better job of identifying billing and collecting …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-fees