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Selected State Agencies’ Roles in Financial Literacy (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit … Roles in Financial Literacy (Report 2020-S-53 ). About the Program In recent decades, financial literacy has emerged … To assess the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followDiNapoli: State Needs to Improve Oversight of Child Care Grants
… licensed capacity information OCFS used to determine grant awards and the child care providers’ actual enrollment. OCFS … the capacity information OCFS used to determine grant awards and actual enrollment of children was especially … footage per child). Auditors found that 45 of the 73 grant awards reviewed would have been a total of $1.09 million …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsClimate Act Goals – Planning, Procurements, and Progress Tracking
… Climate Act requires that a minimum of 70% of statewide electric generation secured by load-serving entities … planning processes and restructure or repurpose the electric transmission infrastructure as needed to meet … generation, such as increased push to transition to electric vehicles by 2035 and the cancellation or delay in …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingOversight of Critical Foster Care Program Requirements
… (OCFS) has effective controls in place to ensure that foster homes meet required criteria prior to their certification or approval for the placement of foster children, and to determine whether casework contacts … regulates and supervises child welfare services, including foster care and adoption, through its Division of Child …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Long Beach City School District , Lynbrook Union Free School District , … City School District – Controls Over Cash Receipts (Nassau County) The district did not establish formal, written cash … $900 for unused personal days. However, they also received credit for the unused personal days, which were converted to …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Town of Lockport – Building Permit Fee Collections (2025M-56)
… Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 … rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property type and the nature … The Inspector did not properly manage permit fee collections The Inspector did not always apply the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56DiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… Some former industrial and commercial contaminated sites that could pose risks to the … Some former industrial and commercial contaminated sites that could pose risks to the …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programOpinion 2003-7
… moneys for preliminary costs and feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, … and legal expenses, related to a capital improvement at a town park. You also ask whether such moneys may be expended … as to the feasibility of one or more particular projects. Town Law §277(4) provides that, before a town planning board …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7DiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… Food prices in the New York City metropolitan area have risen … low-income households are paying substantially more toward food than before the pandemic, according to a report released … Food prices in the New York City metropolitan area have risen …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenState Comptroller DiNapoli Releases Audits
… Program (Program) designed to support small businesses or for-profit independent arts and cultural organizations … systems that supply drinking water to more than 3,300 people to prepare and submit a Water Supply Emergency Plan to … of Temporary and Disability Assistance – Monitoring of Homeless Data (2023-S-38) The Office of Temporary and …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsOpinion 89-36
… of moneys from, capital reserve funds by counties, cities, towns, villages and certain improvement districts … requirements for the issuance of obligations by counties, cities, towns and villages are set forth in Local Finance Law, §§30.10 (counties), 34.00 (cities), 35.00 (towns) and 36.00 (villages). In the case of …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Changes in Federal Policies Pose Significant Risks for New York City's Budget
… Projected budget gaps for New York City in the coming years appear manageable, but … that could be used to narrow the budget gaps if not needed for other purposes. The city’s financial plan has a general … and leisure and hospitality sectors, which have accounted for 60 percent of the gains. Job growth, though slowing, is …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetOpinion 92-25
… who is not a member of the fire department, to ride on fire vehicles during emergency calls, so long as the … who is not a member of the fire department, to ride on fire vehicles while on emergency calls, so long as …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 95-9
… for attending meetings of committees of a fire company); (pro rating the number of points credited for participation in … company. (3) A service award program may not provide for pro rating the number of points credited if a firefighter … and (3) may active volunteer firefighters receive pro rated credit if they participate in less than the minimum …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 95-5
… pursuant to County Law, article 6 may be used to pay debt service on serial bonds to the extent that the proceeds of … access service within such municipality (County Law, §303[1]). Further, section 307 provides as follows: All surcharge … as those costs necessarily incidental thereto (1990 Opns St Comp No. 90-51, p 116). For the same reason, we believe …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 91-63
… and Sales (town councilman who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of a hardware store and maintains office space in the same building in which the store is located, but has no relationship with the corporation …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 93-29
… paid circulation ... and has been entered at United States post-office as second-class matter. A publication which is … must be established at least one year and entered in the post office as second class matter*** Thus, in general, … (4) have a paid circulation; and (5) be entered in the post office as second class matter. In addition, since the …
https://www.osc.ny.gov/legal-opinions/opinion-93-29DiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… pool of entry-level jobs and rising unemployment, driven in part by AI. Increasing housing costs along with growing … for its long-term economic growth and prosperity.” In 2023, there were 4.6 million New Yorkers aged 18 to 34 … Community Survey. However, New York saw a 1.9% decline in this age group over the past decade, while the national …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesThe Survivor’s Benefit Program for New York State Management / Confidential Employees
… employees, the Survivor’s Benefit Program ensures that your survivors will receive a death benefit if you die before … hours, and your salary was paid directly from State funds (it must be equivalent to the minimum annual salary for an … if that payment does not equal your annual salary. If you do not qualify for an ordinary death benefit, the survivor’s …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-management-confidential-employeesUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… whether Long Island Bone and Joint, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … employees, as well as their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llp