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Opinion 94-18
… -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- … of village real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances … not permit an exempt firefighters' benevolent association to use village real property, or convey title to village real …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Avoca Central School District – Procurement (2025M-29)
… (District) officials make procurements in accordance with statutory requirements and District policies? Audit … Whether using formal competitive bids in accordance with New York State General Municipal Law (GML), requests for … did not always procure goods and services in accordance with the statutory requirements set forth in GML or with the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29DiNapoli Presses Companies on Political Disclosure
… of the Fund’s portfolio companies, including Duke Energy Corp. and Wynn Resorts Ltd. The remaining proposals request … from 43 percent of shareholders in 2018) CMS Energy Corp. (proposal received support from 45 percent of shareholders in 2018) Duke Energy Corp. Simon Property Group Inc. Royal Caribbean Cruises Ltd. …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… rely on a fair and transparent system to get into the high school programs that fit their needs and to give them the … student is matched according to the placement rules.” Each year, more than 70,000 eighth graders apply to high school, … inconsistent or inequitable outcomes. For example, for the 2023-2024 school year, NYCPS reduced the number of seats …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… The state’s prison population declined by half from March 2008 to March 2021, but the population of individuals aged 50 and above grew slightly, according to a follow-up report … The number of older incarcerated individuals has grown from 7,511 in March 2008 to 7,586 in March 2021. As a …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… New Yorkers in residential drug treatment programs have been poorly served by the failure of the state’s Office of Addiction Services and Supports … Thomas P. DiNapoli. “The COVID pandemic wreaked havoc in the lives of many New Yorkers, including those vulnerable …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsDiNapoli Announces Fiscal Stress Scores
… the cities of Beacon, Dunkirk, Ithaca, Johnstown, Little Falls, Mechanicville, Mount Vernon, Rensselaer and …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresState Comptroller DiNapoli Releases School District Audits
… obtained a credit for this amount from the vendor. South Mountain Hickory Common School District – Financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… the long term. There would be no limit on how much or how little a government can deposit into the trust. Prefunding …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careState Comptroller DiNapoli Releases Audits
… School Program (Follow-Up) (2019-F-27) A report issued in February 2018 identified a risk that providers could … expenses that could not be supported or included errors. In a follow-up, auditors found OCFS has made progress in addressing the problems identified in the 2018 audit. …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Auditors determined that the administrator did not always get a professional appraisal for estate houses before listing … limit. Auditors caution the city that if property values do not increase, its ability to increase taxes may be reduced …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsTown of Horseheads – Information Technology (2025M-109)
… [read complete report – pdf] Audit Objective Did Town of Horseheads (Town) officials adequately manage network and … on cybersecurity best practices and to recognize the signs of a security incident, which can significantly reduce the likelihood of a cyberattack succeeding, such as a phishing attempt. …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109New York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… New York State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund), valued at an estimated $226 billion, has adopted a goal to transition its portfolio to net zero greenhouse gas emissions by 2040. This process will include completion …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… CONSEQUENCES OF TRAVEL REIMBURSEMENTS – OFFICIAL STATION VS. TAX HOME The following sections provide important …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationDiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… to safeguard dangerous substances were not always followed at SUNY campuses," DiNapoli said. "Weak oversight of … lock and key." A variety of hazardous materials are used at SUNY campuses for both classroom and non-classroom … and laws. DiNapoli’s auditors found the University at Buffalo’s controls over hazardous materials were lacking. …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersDiNapoli Announces State Contract & Payment Actions for June 2014
… ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-announces-state-contract-payment-actions-june-2014DiNapoli Announces State Contract & Payment Actions for December
… financial officer, DiNapoli’s office reviews contracts for all state agencies, some contracts for state public authorities, and, in addition, audits all … playing field is level and taxpayers get the best value for their money. The Comptroller’s office averages 11 to 13 …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberState Comptroller DiNapoli Releases Municipal & School Audits
… and services in a prudent and economical manner and in the best interests of taxpayers. Furthermore, certain district …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… financial and capital plans. Their budgeting practice of consistently appropriating $1.4 million in fund balance … over three fiscal years is, in effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a result, district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: MTA Budget Gaps Return
… Authority (MTA) now faces growing fiscal uncertainties and risks that create projected budget gaps that start at $211 million this year and increase to $652 million in 2028, according to a new … is not coming back as fast as the MTA hoped. With farebox and tax revenues down, a pause on congestion pricing and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-return