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Comptroller DiNapoli Releases State Audits
… years ended June 30, 2013, auditors identified $154,563 in reported costs that did not comply with SED requirements … be disallowed. These ineligible costs included $115,296 in personal services costs and $39,267 in other than personal service costs. Department of Motor …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… (Follow-Up) (2013-F-27) An initial audit report, issued in January 2012, found that the department did not place … may be misappropriated, or used for personal use. In a follow-up, auditors found the department has made some progress in addressing the issues identified in the initial report, …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsOpinion 89-23
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at … a State agency, by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your letter asking whether a village may allow …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 92-40
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … or fees, however, may not be imposed to generate revenues in excess of such cost for the purpose of offsetting the general cost of county government. This is in reply to your letter concerning user fees imposed for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 98-12
… the opinion. CITIES -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and dependent school district moneys to temporarily … the other) MUNICIPAL FUNDS -- Accounting (commingling of city and dependent school district moneys) -- Inter-fund …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 93-18
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority … requiring referendum on program for fire company in fire protection district) VOLUNTEER FIREFIGHTERS -- … a fire company located within a fire protection district in the town, unless the proposal has been approved by a vote …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 2002-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street … STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town … You ask whether the cost of expenses for street lighting in a town and for maintaining a building used as the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: Former Clerk Padded Her Pay With Town Funds
… and audit found that she paid herself thousands of dollars in unauthorized payroll payments. Green also had the town pay … the New York State Police for their work and partnership in combatting public corruption." "This arrest once again … said Superintendent George P. Beach II. "The victims in this case were the residents who put their trust in this …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsEmployment Recovery Is Slow for New Yorkers with Disabilities
… disabilities, and these rates have not declined as quickly in New York as they have nationally. 1 In addition, the national share of people with disabilities who are working reached a new high in 2022, while the share in New York continued to decline … disabilities and these rates have not declined as quickly in New York as they have nationally …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… mitigate food insecurity, address energy costs and invest in clean water. While commendable, the state’s long-term … and finances continue to be disrupted by actions taken in Washington. Out-year budget gaps are estimated to be $27.5 … a budget this year given the heightened uncertainty in the economy and the prospect of even more unfavorable …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… administrative assistant for allegedly stealing more than $3000 in town funds over a fouryear period …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townXII.5.H Appropriate Payment Amounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State … documentation to the Office of the State Comptroller in accordance with Section 3 - Record Retention - Accounts … In accordance with Article 7 Section 109 of the State Finance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsChanging Employers – Membership and Enrollment
… Some special retirement plans require service in a particular title. A special plan allows for retirement … position, or considering a job change that would result in a change in their retirement plan, we strongly recommend any employees … count toward retirement under a 20 or 25year special plan In some instances PFRS members may be eligible to join and …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… a statement today on New York City’s preliminary budget. In December, DiNapoli released a budget analysis that … Despite revenue that my office anticipates will come in above planned collections in the current fiscal year, the city will very likely see … a statement today on New York Citys preliminary budget In December DiNapoli released a budget analysis that …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetResources and Responsibilities: New York State’s Environmental Funding
… water are just some of the new tasks DEC has been assigned in the last few years, adding to an already long list of … million from the previous year. Over the decade ending in State Fiscal Year 2019-20, DEC’s annual capital spending rose by $342.9 million, allowing new investment in land acquisition, water infrastructure and other long-term …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Management of Indoor Air Quality … the Program Asthma is a significant public health problem in the United States. It is one of this country’s most common … to the Centers for Disease Control and Prevention (CDC), in 2020, asthma accounted for 94,560 hospitalizations and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) … that the Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Medicaid Program – Excessive … monthly premium for each enrolled Medicaid recipient and, in turn, the MCOs arrange for the provision of health care … of monthly rental payments—many items have 10-month caps. In accordance with Medicaid regulations, when the monthly …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Selected Management and … issued on December 28, 2012, mandated a 20% improvement in the energy efficiency performance of State government … BuildSmart NY program was created to carry out EO 88, and in April 2020, BuildSmart 2025 expanded upon the original …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followState Comptroller DiNapoli, Congresswoman Meng and Council Member Ung Return Lost Money to Flushing Businesses
… (located at 4110 Main St.) had nearly $24K in lost money. Sunny Friendly Medical PC (located at 4199 Main St, Suite …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-congresswoman-meng-and-council-member-ung-return-lost-money-flushing