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Opinion 93-26
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … ambulance district costs) TOWN LAW, §§198(10-f), 202, 202-a: A town board on behalf of an ambulance district may impose … Whether the district also may charge a fee to persons utilizing the services of the ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 2002-3
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … town improvement districts (see, e.g., 1992 Opns St Comp No. 92-33, p 84; 1986 Opns St Comp No. 86-53, p 84; see also Coconato v Town of Esopus , 152 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3State Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… Michaelle C. Solages today urged Governor Kathy Hochul to sign legislation that passed both houses at the end of … of emergency, such as those that were not made transparent to the public during the COVID pandemic, as well as those … at the request of DiNapoli would require a state entity to publicly post contracts that have been exempted from State …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractFranklin Square Union Free School District – Website Transparency (2025M-93)
… of Information Law (FOIL) contained within New York State Public Officers Law Section 89. Audit Summary District … report card with budget comparisons, tax levy comparisons, fund balance information and schedule of the District’s … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester … fire companies providing the service. Key Findings While all six entities had a process for administering FFI tax … it is operating as intended. Officials should ensure that all FFI money is disbursed in accordance with State law, …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5DiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… The total cost of overtime in 2021 reached an all-time high at more than … 19.95 million overtime hours worked, or an increase of 4.3%, according to a report released today by State … have increased by 38% since 2012, while the number of employees has declined by more than 10% at 10 major …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021State Comptroller DiNapoli Releases Audits
… (2022-F-8) The initial audit determined that weaknesses in key management controls, including communication, … DSNY’s ability to address ongoing cleanliness problems on New York City streets and sidewalks efficiently and … under the plan was allocated to community-based services (CBS), serving more than 111,000 individuals. This audit found …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… The New York State Department of Environmental Conservation (DEC) … failures, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Dam failures are rare in New York, and we want to keep it that way,” DiNapoli said. … The New York State Department of Environmental Conservation DEC …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesComplaint Processing (2020-N-9)
To determine if the New York City Civilian Complaint Review Board (CCRB) has an appropriate and sufficiently documented basis for the complaints referred to the New York City Police Department (NYPD) and other agencies and for truncated complaints, and if CCRB is conducting investigations in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n9.pdfOpinion 90-51
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … and may not be paid for with surcharge funds. This is in reply to your letter inquiring about the use of … County Law (§300, et seq .), to fund certain activities in relation to the county's proposed installation and …
https://www.osc.ny.gov/legal-opinions/opinion-90-51XI-A.9 Receiving – XI-A. Purchasing
… been received. With the quantities present, the receiver does not have a need to independently count or keep records … the vendor within 15 days (7 days for self-certified small business) of the receipt of an invoice about the … must practice blind receiving whenever practical and make use of the SFS Blind Receiving Report to assist with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingQuality of Internal Control Certifications (Follow-Up) (2015-F-7), OPRHP 30-Day Response
We have followed up on the actions taken by State officials to implement the recommendations contained in our series of 12 State agency audit reports entitled
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f7-OPRHP-response.pdfQuality of Internal Control Certifications (Follow-Up) (2015-F-7), DHCR 30-Day Reponse
We have followed up on the actions taken by State officials to implement the recommendations contained in our series of 12 State agency audit reports entitled Q
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f7-DHCR-response.pdfQuality of Internal Control Certifications (Follow-Up) (2015-F-7)
We have followed up on the actions taken by State officials to implement the recommendations contained in our series of 12 State agency audit reports entitled Q
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f7.pdfHear 2 Learn PLLC - Compliance With the Reimbursable Cost Manual (2014-S-74), 90-Day Response
We conducted an audit of the expenses submitted by Hear 2 Learn PLLC (Hear 2 Learn) to the State Education Department (SED) for purposes of establishing the pre
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s74-response.pdfHear 2 Learn PLLC - Compliance With the Reimbursable Cost Manual (2014-S-74)
We conducted an audit of the expenses submitted by Hear 2 Learn PLLC (Hear 2 Learn) to the State Education Department (SED) for purposes of establishing the pre
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s74.pdfClinical Associates of the Finger Lakes - Compliance With the Reimbursable Cost Manual (2014-S-61), 90-Day Response
We conducted an audit of the expenses submitted by Clinical Associates of the Finger Lakes (CAFL) to the State Education Department (SED) for purposes of establ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s61-response.pdfClinical Associates of the Finger Lakes - Compliance With the Reimbursable Cost Manual (2014-S-61)
We conducted an audit of the expenses submitted by Clinical Associates of the Finger Lakes (CAFL) to the State Education Department (SED) for purposes of establ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s61.pdfFuel Purchases (2014-S-20)
We audited whether the Authority is purchasing the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s20.pdf