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Opinion 91-60

… the accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and … authority in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional authority over other public corporations (NY Const, art X, §5; Patterson , supra ), we believe that the …

https://www.osc.ny.gov/legal-opinions/opinion-91-60

Opinion 93-1

… on the issues discussed in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in … event of a vacancy) COUNTY LAW, §§401(3), 502, 526(1): An assistant county attorney or a deputy county clerk, treasurer … of this Office. In that opinion, we concluded that an assistant county attorney, who becomes acting county attorney …

https://www.osc.ny.gov/legal-opinions/opinion-93-1

Opinion 99-15

… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater Poughkeepsie Library v Poughkeepsie , 81 NY2d 574, 579-580; 601 NYS2d 94, 97). Real …

https://www.osc.ny.gov/legal-opinions/opinion-99-15

DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather

… MTA said it needed to invest $4.9 billion in new subway cars from 2015 through 2024, but it only spent $700,000 on subway car projects since 2015. It did order 460 subway cars during its 2015-2019 capital program — to replace those … over 40 years old and prone to break downs — but the new cars are not expected until 2025. The MTA has spent just half …

https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weather

DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble

… of licensing requirements for non-degree proprietary schools let many continue to operate and collect tuition even … DiNapoli found. “Lax oversight allowed proprietary schools that were on dangerously thin ice to continue taking … resources are stretched, but it must ensure these schools are worthy of a license and are not going to rip off …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-trouble

Street Construction-Related Permits (Follow-Up)

… such as licensed master plumbers. DOT’s Bureau of Permit Management and Construction Control (Bureau) is … The Bureau comprises two offices. The Office of Permit Management (Permit Office) provides customer service for all applicants, …

https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-follow

DiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs

… New York City’s Department for the Aging (DFTA) provides home care and case management services to support older New … rising demand for these services. The waitlist for home care continues to expand, while DFTA faces challenges … York City’s older population is growing, and demand for home care and case management is rising rapidly,” DiNapoli …

https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needs

Selected Aspects of Incident Intake and Investigation

… The Center has law enforcement authority to protect and advocate for people with special needs who are served by six …

https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigation

Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations

… of Health (Department) and whether the Department is appropriately applying the administrative costs in determining MCO premium rates. Our audit covered the … million enrollees and Medicaid claim costs totaled about $53 billion. Most of the State’s Medicaid recipients receive …

https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-care

Street Construction-Related Permits

… have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT … such as licensed master plumbers. DOT’s Bureau of Permit Management and Construction Control is responsible for …

https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permits

Park Accessibility for People With Disabilities

… Objective To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period … potential barriers identified in this report to determine if they present accessibility issues, and begin addressing …

https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilities

Non-Revenue Service Vehicles and On-Rail Equipment

… of LIRR’s entire physical plant, excluding rolling stock. Vehicle Fleet Operations (VFO) and the Track Department … of Management and Budget, VFO spent almost $25 million on vehicle purchases and nearly $16 million on vehicle repairs … Verify that all required documents, such as vehicle title, are included in the hard-copy folder and ensure that …

https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipment

State Agencies Bulletin No. 1630

… Agreement between the State of New York and the Civil Service Employees Association (CSEA), provides for Double … Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee Paycheck/Advice The Earnings Codes and the amount will be displayed on the payroll register. The earnings description and the amount …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-service

DiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing

… New York State Comptroller Thomas P. DiNapoli today released an … fiduciary and conflict of interest review of the New York State Common Retirement Fund (Fund) that commended the Fund for its strong policies … New York State Comptroller Thomas P DiNapoli today released an …

https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffing

DiNapoli: NYC's 2024 Budget Balanced, but Risks Loom

… federal policy response including funding, according to a report on the city’s June 2023 financial plan released today … The city expects its $5.1 billion budget shortfall in FY 2025 to reach $7.9 billion in FY 2027, with cumulative gaps … a 3% decline in city revenue in FY 2024 with average annual revenue growth of 2.3% in the following years of the …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loom

State Comptroller DiNapoli Releases Municipal Audits

… and the town's 2018 tentative budget complies with the property tax cap levy limit. Islip Housing Authority – Cash … not seek routine competition for services provided by an insurance agency that was paid $86,013 during the audit … College officials need to improve safeguards over personal, private and sensitive information on college …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits

State Agencies Bulletin No. 1594

… enrolled employees have the correct pre-tax deductions for mass transit and parking programs. Affected Employees … enrolled employees have the correct pretax deductions for mass transit and pa …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1594-new-control-d-report-pre-and-post-tax-transit-and-pre-and-post-tax

Opinion 2007-2

… of); (custody of voting machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and 4-138: Counties may, but are … pursuant to a provision of law, including the expenses of election inspectors and expenses relating to the repair and … Whether amendments made to the Election Law require or permit the chargeback of election …

https://www.osc.ny.gov/legal-opinions/opinion-2007-2