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Opinion 88-46
… in the opinion. MUNICIPAL COOPERATION -- Municipal Funds (cooperative investments) MUNICIPAL FUNDS -- Deposits and Investments (as cooperative activity) … to be adhered to for each type of investment, an approved list of trading partners with investment limits and a …
https://www.osc.ny.gov/legal-opinions/opinion-88-46DiNapoli Releases Analysis of State Financial Plan
… After two years of extraordinary volatility in state finances, the State Fiscal Year (SFY) 2022-23 Enacted … rainy day reserves significantly, according to a report by State Comptroller Thomas P. DiNapoli. However, DiNapoli’s … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … and pays medical and surgical claims submitted by health care providers on behalf of Empire Plan members. United … was for out-of-network services. Starting in 2007, the Office of the New York State Comptroller (OSC) conducted a …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… developed by the Division found Permanent Maintenance Funds at 37 locations to be underfunded by a median of at …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followComptroller DiNapoli Releases State Audits
… the privilege to obtain a license of drivers who did not pay. However, the DMV needs to improve its internal controls …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsInspecting Highway Bridges and Repairing Defects (Follow-Up)
… of implementation of the four recommendations included in our initial report, Inspecting Highway Bridges and … five years. Key Finding Authority officials made progress in correcting the problems we identified. Of the four prior … are planned to address the unresolved issues discussed in this review. … To determine the extent of implementation …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… [read 2022 report - pdf] Purpose of Review The purpose of our review was to assess the Port Jervis City School … (District’s) progress, as of March 2025, in implementing our recommendations in the audit report Port Jervis City … recommendations were not implemented. … The purpose of our review was to assess the Port Jervis City School …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fRainbow Rhymes Learning Center (Follow-Up)
… adequately supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive reimbursement. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followSummit Security Services, Inc. (Summit)
… Under the contract, OGS paid Summit nearly $2.8 million for security guard and fire safety director services provided … Key Findings We found OGS paid Summit more than $867,000 for 40 individuals provided by Summit’s subcontractor, … This consists of seven individuals who provided services for up to eight months prior to applying for their DOS …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Corporation (Corporation) Board of Directors (Board) and officials established realistic budgets and adequately … million. While the Corporation received grant funds for two projects, officials relied on lines of credit (LOCs) to … financial plan. Corporation officials disagreed with some of our findings but indicated they plan to take certain …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andDiNapoli: NYC Emergency Management Failing to Ensure the City is Prepared for Disasters
… audit is the first of four that DiNapoli has engaged with a focus on resiliency planning in New York City. “It is not a matter of if, but when, another massive storm like Sandy will hit New …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-emergency-management-failing-ensure-city-prepared-disastersDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… is an environment that demands CCTVs and other devices get inspected and maintained regularly. When security equipment fails it can have severe consequences.” MTA has taken steps to secure … 14% had no maintenance scheduled as they should have. They also found that Transit had no documentation to show that …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderDiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… The Metropolitan Transportation Authority (MTA), and homeless New … and commuters can see firsthand that homelessness is a growing problem in the transit system, but the MTA is … and unreliable outreach reports. The MTA is not getting what it paid for and riders and the homeless are suffering …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… did not have any of the required notification forms for these accounts. Additionally, our inquiry of banks … were unsupported. In some transactions funds were not used for their intended purposes. Key Finding We found MEC …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… State Common Retirement Fund is the third largest public pension fund in the United States, with an estimated $201.3 …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsDiNapoli: Brooklyn Leads NYC’s Economic Recovery
… market, and lingering commercial rent arrears are the top challenges we will face in the year ahead." Brooklyn is … to expansion of micro-businesses (those with fewer than 10 employees). Businesses in the information sector, which … for 35.4% of its population, second only to Queens. The top five countries of origin among Brooklyn’s immigrant …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-brooklyn-leads-nycs-economic-recoveryOversight of Select High-Technology Projects
… benefits of the projects, to justify the use of State funds. There is a lack of consistent and rigorous performance …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsXI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… agencies and departments may be reorganized, consolidated, or expanded; or responsibility for specific projects or programs may be reassigned to other agencies/departments. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsControls Over the Empire State Supportive Housing Initiative
… the providers to maintain confidential and comprehensive case files that document and demonstrate service provision … conditions at some housing units, and inadequate case management for support services. Of a sample of 81 … address each resident’s needs and goals. Eight residents’ case files (10%) were lacking evidence of adequate case …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiativeDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… are living up to their promises,” DiNapoli said. “My auditors found the state Public Service Commission was not …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreements