Search
Opinion 90-39
… a municipal corporation may exercise authority in this area only if it has been expressly delegated to the municipal … of the State's overriding policy concerns ( Albany Area Builders Association v Town of Guilderland , 74 NYS2d … of Esopus , 152 AD2d 39, 547 NYS2d 953, lv den 76 NY2d 701, 558 NYS2d 891, it was held that provisions of articles …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomDiNapoli: Brooklyn Economy Sets Records
… Employment grew faster in Brooklyn since the end of the recession than in the rest of New York City, the state and the nation, and its unemployment rate has fallen to … Employment grew faster in Brooklyn since the end of the recession than in the rest of New York City the state and the nation and its unemployment …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsTown of Angelica – Justice Court Operations (2018M-11)
Town of Angelica Justice Court Operations 2018M11
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Oversight of Critical Foster Care Program Requirements
… (OCFS) has effective controls in place to ensure that foster homes meet required criteria prior to their certification or approval for the placement of foster children, and to determine whether casework contacts … regulates and supervises child welfare services, including foster care and adoption, through its Division of Child …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… In 2019, New York City’s retail sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 … and Books 9.7 31,900 -1% -23% Gasoline Stations 3.6 30,700 -2% 17% Total Retail 344.6 46,600 21% -1% Sources: NYS … 9 Average asking rents in those corridors dropped under $700 per square foot, a level last seen in 2011. While the …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19State Contract and Payment Actions in May
… Remediation Program. $1.2 million with Anjac Enterprises, Inc. for roof work at Creedmore Psychiatric Center in Queens … with preparation and discovery related to a trial in U.S. District Court in the Southern District of New York. State … refunds valued at more than $3.7 million. The Comptroller’s auditors also recovered nearly $44,000 from vendors owing …
https://www.osc.ny.gov/press/releases/2018/06/state-contract-and-payment-actions-mayDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… said. “Unfortunately, once again we’ve found another school that failed to spend the money properly and … employees worked solely for its related services program. When DiNapoli’s auditors asked Starting Point officials to … misspent public funds. A comprehensive look at past audits is available online: …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesOpinion 92-25
… -- Powers and Duties (riding on fire vehicles during emergency calls) TOWN LAW, §§176(11), 176-a: A board of fire … of the fire department, to ride on fire vehicles during emergency calls, so long as the regulation does not have the … of the fire department from riding on fire vehicles on emergency calls. Section 176(11) of the Town Law authorizes …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Great Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record and … 1, 2023 – August 31, 2024 Understanding the Audit Area A park district’s (district’s) capital assets represent a … distribute the procedures to the Board, Superintendent or park supervisors. As a result, the park supervisors tracked …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27State Comptroller DiNapoli Releases Audits
… not yet developed a written, comprehensive statewide plan for implementing the program. In a follow up, auditors found … $2.6 million in inappropriate payments made to providers for evaluation and management services for surgery patients from Jan. 1, 2012 to March 31, 2017. …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… approximately $706.6 million in unnecessary, improper or questionable payments and made several recommendations for … services to individuals who are economically disadvantaged or have special health care needs. For the State Fiscal Year … unique identifier, and is enrolled in either managed care or FFS Medicaid. While recipients may have more than one CIN …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsState Comptroller DiNapoli Releases Municipal Audits
… and reported in a timely manner. Of the 105 vehicle and traffic tickets issued during the audit period, the former … accounted for and deposited timely and intact. However, driving range fees were not remitted to the town … reconciled the daily sales logs to his annual report of driving range fees. Furthermore, the director did not provide …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… In addition, an authority procurement card was used to buy personal items and other questionable items. New York …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… self-reported data. However, there are some inaccuracies in the database. Gaming Commission: Equine Health and Safety … improve its practices to promote equine health and safety in New York state. However, auditors found the commission … procedures; improve how incident information is recorded in the Equine Breakdown, Death, Injury and Incident Database; …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… and $7.1 billion over initial projections) and to show year-over-year growth ($12.2 billion year to date). … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingOpinion 90-21
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in town) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims) TOWN … by the secretary to the supervisor and may be retained in the supervisors office after audit and payment …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Enterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2023
The Office of the New York State Comptroller (OSC) continues to make progress in several areas toward identifying and applying data analytics to enhance efforts to recognize and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2023.pdfThe Importance of Responsible Debt Management: Poor State Bond Structuring Choices Lead to Greater Costs for Taxpayers
In the throes of the economic uncertainty and fiscal turbulence caused by the COVID crisis, legislation was enacted as part of the SFY 2021-22 budget authorizing the use of State-supported bonding with final maturities up to 50 years for capital purposes for the MTA.
https://www.osc.ny.gov/files/reports/pdf/importance-of-responsible-debt-management.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2024
The Office of the New York State Comptroller (OSC) continues to make progress in several areas toward identifying and applying data analytics to enhance efforts to recognize and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2024.pdf