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English Language Learners Programs
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… to help municipalities replace lead drinking water service lines. The audit found millions of dollars in state funds … spent on administrative costs rather than replacing lead lines and found that some communities with children with … funding towards finding and replacing lead water service lines, but my auditors found the Department of Health could …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementImplementation of Train Service to Grand Central Madison
… whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a … that post-GCM implementation, they were offering 41% more train service—up from 665 trains to 936 trains. However, we compared the prior General Order train service to the newly implemented service and found only …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonOpinion 2008-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (special district … matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) … damaged, destroyed or worn out facilities, undertaken in an existing town park district pursuant to the authority …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its … must be examined. In 1984 Opns St Comp No. 84-8, p 10, we noted that, for purposes of the Internal Revenue Code, …
https://www.osc.ny.gov/legal-opinions/opinion-88-51DiNapoli: LIRR On-Time Performance Falls Short
… In 2016, the Long Island Rail Road (LIRR), the largest commuter railroad in the nation, did … productivity. "Commuters count on the Long Island Rail Road to get them to their jobs on time and back home again," … n 2016 the Long Island Rail Road LIRR the largest commuter railroad in the nation did not …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-short30% New York State Initiative
… and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part … period from July 2022 through June 2025. About the Program New York State households with children have experienced the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… notable exclusions. City-funded projects undertaken by the School Construction Authority for the NYC Department of …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… to respond to demands for critical services just as it is trying to ensure a robust and broad recovery, DiNapoli … for more than 80% of those overtime costs. The city is not likely to be able to close the workforce gap and reach …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Amherst Industrial Development Agency – Project … financial and capital plans. Town of Randolph – Justice Court Operations (Cattaraugus County) The justice accurately …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… New York City was the early epicenter of the COVID-19 pandemic outbreak, but many small businesses hit hardest were initially left out of the federal Paycheck Protection Program (PPP) because they … small businesses, but it has proven difficult for many of New York City’s mom-and-pop operations to navigate,” …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… factors that have trended in the wrong direction. Most notably, the city’s child poverty rate of 34 percent …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsDiNapoli Announces State Contract and Payment Actions for November 2015
… policy development and investigations. $18,000 to Hogan Lovells for legal services in sexual harassment …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-announces-state-contract-and-payment-actions-november-2015State Agencies Bulletin No. 1619
… Purpose To inform agencies of the implementation of the New York State Paid Family Leave Affected Employees As of January 1, 2018, employees in the following Management … To inform agencies of the implementation of the New York State Paid Family Leave Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… Thomas P. DiNapoli today announced an investment strategy that will raise the New York Common Retirement Fund’s (Fund) commitment to … of DiNapoli’s plan is the creation of a $2 billion index that will exclude or reduce investments in companies that are … Thomas P DiNapoli today announced an investment strategy that will raise the New York Common Retirement Funds Fund …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… change work to protect and add value for the public workers that rely on it for retirement. The six-member … issues. Read the report , or go to: https://www.osc.state.ny.us/reports/decarbonization-advisory-panel-report.pdf New …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… what it has collected or monitored school districts’ compliance with other requirements in the law or regulations. … (see audit for list) and reviewed the 14 public districts’ compliance with school safety planning requirements. DiNapoli’s audit found only partial compliance with the requirements. For example: 12 school …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningSelected Management and Operations Practices
… from personal property disposals. Key Findings NYPA sold scrap metal and plant equipment (valued at over $900,000) … Establish controls over the valuation and sale of scrap metal. Improve controls over fleet assets sales. …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesLead Service Line Replacement Program and Lead Service Line Inventory
… in drinking water. High levels of lead in drinking water can cause serious health effects in both adults and children, …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryState Comptroller DiNapoli Releases Municipal Audits
… In addition, officials appropriated fund balance to balance the budgets because purported revenues were not … increase in fund balance. Furthermore, the board did not have written multiyear capital or financial plans or a … and reserve fund levels. As a result, more taxes may have been levied than were needed to fund the town’s …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits