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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … the following audits and examinations have been issued. New York City Department of Housing Preservation and … recommendations contained in the original audit report. New York State Health Insurance Program: UnitedHealthcare …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsOpinion 91-57
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with … would be more efficient if library moneys were deposited in and disbursed from the same bank account as village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 96-5
… FEES -- Court Fees (exemption from when counsel to Motor Vehicle Accident Indemnification Corporation represents … §8022; INSURANCE LAW, §5225: Where the counsel to the Motor Vehicle Accident Indemnification Corporation (MVAIC) … see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). We have construed the word to mean fees …
https://www.osc.ny.gov/legal-opinions/opinion-96-5The Case for Building New York State’s Rainy Day Reserves, December 2019
The national economy has now been growing for more than a decade – a lengthy expansion, by historical standards.
https://www.osc.ny.gov/files/reports/budget/pdf/rainy-day-reserves-2019.pdfOpinion 97-16
… for time expended in court or before a magistrate, judge or justice, and for time reasonably expended out of … statement submitted to the court, making certain the judge approved the claim and obtaining original receipts for …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… House of Representatives on February 27 would provide $12.7 billion in unrestricted aid to New York State, according to … Estimated Allocations for Counties County Allocation Albany County $59,251,007 Allegany County $8,939,066 Broome … 2021 January 7, 2021 December 16, 2020 December 2, 2020 November 12, 2020 October 28, 2020 October 14, 2020 September …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Selected Wage Investigation Procedures
… workers, assist the unemployed, and connect job seekers to jobs. In fulfilling these responsibilities, the Department’s … and child labor, help improve working conditions for adults, minors, and individuals with disabilities. … system (docketing), as recommended in its procedures. In 55 of the 69 cases, the first contact did not occur for more …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresTown of Barker – Justice Court Operations (2016M-422)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2015 through September 19, 2016. Background The Town of Barker is located in Broome County and has a population of … Town of Barker Justice Court Operations 2016M422 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Opinion 97-14
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … contrary to public policy (see e.g., 1995 Opns St Comp No. 95-14, p 29 and citations therein). We have also … tax moneys. For purposes of this opinion, we assume no special act is applicable. …
https://www.osc.ny.gov/legal-opinions/opinion-97-14DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… case uncovered in an audit and investigation by State Comptroller Thomas P. DiNapoli. Guyette, 44, was … “I thank District Attorney Mary Rain and the New York State Police for their work on this case.” “By working with … the payments in monthly municipal reports or notify the state Justice Court Fund of the income. Auditors also …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionTown of Bainbridge – Justice Court Operations (2021M-51)
… corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51DiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… answers,” DiNapoli said. “Our audit found that inadequate case tracking at the New York City Commission on Human Rights … or sexual orientation. CCHR uses Dynamics, an electronic case management system, for case tracking and monitoring. Between July 1, 2019 and July …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… unable to meet their essential needs (e.g., food, shelter, clothing, medical care, securing entitlements); are in need …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanXVI.3.H Materiality – XVI. Financial Reporting
… surrounding each particular case. Except as provided in the instructions to the Agency Financial Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityOversight of Housing Discrimination Complaints
… Our audit covered the period from July 2019 through March 2025. About the Program The New York City Commission on Human … in housing based on age, race, lawful source of income, familial status, national origin, gender identity, … to CCHR’s case records, from July 1, 2019 through July 31, 2024, CCHR received 51,702 housing discrimination inquiries. …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsDiNapoli: Help for Vulnerable Adults in NYC Falls Short
… and high caseloads, according to an audit by New York State Comptroller Thomas P. DiNapoli. The audit found that inadequate state oversight led to missed visits and delayed service … Human Resources Administration (HRA) and overseen by the state Office of Children and Family Services (OCFS). APS …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… 38 FTEs below levels as of March 31 in the previous year and 6.3 percent below levels from March 31, 2012. … needs. Appropriations to the EPF have fluctuated over time and were $300 million in SFY 2021-22. EPF appropriations … a broad array of environmental programs, such as State and municipal open space conservation; municipal and …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureDiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… of Jamaica, Queens, who moved to Maryland to live with her son, Bump. In 2019, a concerned neighbor reported to the SSA … in order to continue receiving her payments. When her son appeared instead, the SSA questioned him. He stated that she was out of the country, on an extended tour of Europe and only reachable by e-mail. Authorities …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsOpinion 90-9
… BOARD -- Powers and Duties (delegation of authority to make budget transfers) VILLAGE LAW, §§5-524(3), 5-532; … may not, by resolution or local law, authorize the auditor to audit and order paid certain claims only. VILLAGE LAW, … A village board of trustees may not delegate its authority to make budget transfers between appropriations. VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-9