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2022 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2022.pdfA Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdf2021 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2021.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfSales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate District purposes and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-gorge-district-2020-151.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfDiNapoli: Wall St. on Track for Higher Profits
… the average salary in the securities industry was still five times higher in 2015 than the average salary of $74,100 …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-wall-st-track-higher-profitsDiNapoli Releases December State Cash Report
… State tax collections of just under $8 billion were $474.2 million higher than expected in December and $716.4 million higher … billion, primarily because of Medicaid and spending for education. Receipts collected in the General Fund (including …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-december-state-cash-reportDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… per diem), which varied from $49 to $61 per day; and reimbursement for mileage incurred for travel between his …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… annual goals at times failed to include information from all of its divisions. DiNapoli’s auditors reviewed 128 … that is lower than the 28.92 percent statewide goal, as required by regulation; Set appropriate annual goals for MWBE … law; Include all constituent agencies in the annual goal plan with proper adjustment for amounts that are not …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesDiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows … service costs, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “There have …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingOpinion 92-49
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … be paid from moneys appropriated from taxes levied for the current fiscal year. This is in response to your letter in … or ornament" ( Perrin v New York Central Railroad Co. , 36 NY 120, 124); "a strip of land ... set apart either for …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 95-17
… department of the town (see Greater Poughkeepsie Library District v Town of Poughkeepsie , 81 NY2d 574, 601 …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 92-21
… is not entitled to receive a fee under this section for each individual case. You have asked if towns and … reported the mass dismissal of numerous charges pending for violations of the Vehicle and Traffic Law. In presenting … been prosecuted. Typically, the charges have been pending for several years and the dismissal is made in the interest …
https://www.osc.ny.gov/legal-opinions/opinion-92-21DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… to operate their vehicles while under the influence or for tampering with the court-ordered ignition interlock … who attempt to operate a vehicle while under the influence or try to tamper with their ignition device are not always … for certain alcohol-related offenses occurring on or after Aug. 15, 2010, must install an IID in any vehicle …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… Alcoholism and Substance Abuse Services must recoup this money, which should have been used for cost-effective …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… The New York City Department of Probation (NYC Probation) failed …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksDiNapoli Releases January State Cash Report
… through January, which was $582.3 million higher than the Division of the Budget’s (DOB) latest projections and $4.8 billion … focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-report