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New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… poverty level, resulting in painful choices related to basic needs such as shelter, health care, food and … or food insecurity, which is uncertainty or inability to get enough food because of a lack of resources. The … starting October 2023. Food insecurity could grow further when these allotments end, and when other temporary …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsDiNapoli Op Ed in Times Union
… (AI) systems: Artificial intelligence has the potential to transform how government operates and delivers services. New York state agencies have used AI companions to help seniors combat social isolation, and the Department … this creates serious vulnerabilities. For example, when we asked what happens to the data created and collected …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionOpinion 97-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the sale of the real property used for a county sewer district must be …
https://www.osc.ny.gov/legal-opinions/opinion-97-18DiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… in the First Degree, a class E felony. Banack is alleged to have stolen over $67,000 in pension benefits issued by the New York State and Local Employees Retirement System to her deceased mother, Rosemary Banack, between January 2010 … re-certifications of eligibility for Medicaid assistance. "When her mother died, Tammy Banack concealed the death from …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19kOpinion 96-21
… TOWN LAW, §§198(10-a), 202-b(2): A town board, pursuant to Town Law, §202-a, may authorize the replenishment of sand … which was damaged by coastal storms. This is in reply to your letter asking whether the procedures of Town Law, … improvements as may be necessary to carry out its purpose. When a beach erosion control district is proposed to be …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… must secure and protect information technology assets to comply with certain New York State laws that mandate … information (PPSI). 1 Protecting IT assets is crucial to maintain trust with students and families, as data … user account changes, 51 unneeded accounts went unnoticed. When unneeded user accounts remain enabled, the school has an …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… receivable are recorded based on revenue the State expects to collect as a result of revenue lease contracts the State … leases is included in Section 4.O – Intangible Right-to-use Assets of this Chapter. Due from Federal government … a written repayment agreement, including a schedule as to when the loans will be repaid, is entered into by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsState Comptroller DiNapoli Releases Audits
… artwork and historical treasures, and intangible assets. To improve management of these assets, the state established … overseeing capital assets reported by state agencies to ensure that these agencies are properly and promptly … that claimants receive restitution owed, especially when they are paid directly by the employer. The follow-up …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Latest Fiscal Stress Scores
… ago, with increases in each category of stress, according to a report released today by State Comptroller Thomas P. … in federal spending should remain vigilant and pragmatic when spending and planning for the future.” DiNapoli launched FSMS in 2013 to evaluate fiscal stress for local governments, using …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… becomes entangled in federal politics or delayed, it could force the MTA into making hard choices between increasing its …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtState Comptroller DiNapoli Releases Audits
… (2020-F-18) An audit, covering the period April 1, 2014 to May 13, 2019, found OGS generally had developed targets and plans to contribute toward EO 88 and complied with the guidelines. … of the rules and did not always apply them as written when calculating the annual rate to be billed. As a result, …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsDiNapoli: Upstate Bus Services Needs Better On-Time Performance
… by State Comptroller Thomas P. DiNapoli analyzed on-time performance of the four major upstate New York transportation … York, met its 84% on-time goal only twice between 2015 to 2024, dropping since the pandemic to 81.2% in 2024. The … shortfalls. CDTA closed a $2.7 million budget deficit in 2025 through service cuts and reduced frequency on certain …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceTown of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… These records are essential for a town board and officials when monitoring a town’s financial health, making informed … condition. This also impaired the Board’s ability to make informed financial decisions and caused taxpayer … the Supervisor delegated his records and reports duties to an appointed Clerk to the Supervisor (Clerk), the …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15DiNapoli Announces Latest Fiscal Stress Scores
… stress. My Fiscal Stress Monitoring System is designed to keep the public informed about the factors impacting local … today , are based on financial information reported to DiNapoli’s office by local governments operating on a … at all 35 local governments in stress, regardless of when their fiscal year ended and found: Cities were the most …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal & School Audits
… (with board-authorized budgets totaling $20.8 million) to ensure that costs were kept within the authorized budget. … the supervisor did not review any of the disbursements to ensure they were accurate and made for appropriate … approximately $4,400 were not mathematically accurate when paid. In addition, board members did not know what their …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service (2023-S-42) The New York … (Civil Service), provides health insurance coverage to about 1.2 million active and retired State, participating … CUNY’s OER reporting that could be misleading to students when registering for courses. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… registration, as well as a lack of facility data analysis to identify and correct discrepancies. In a follow-up, … that were billed with incorrect information pertaining to other health insurance coverage that recipients had. By … in December 2004, the facility has undergone periods when it was vacant (for over 3.5 years), leased to a vendor …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0DiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… tax base dips with population For several years leading up to the COVID pandemic, New York State was experiencing … of keeping New York an attractive and affordable place to live and do business. Between July 2020 and July 2023, New … the jobs to our friends and families will be beneficial when decisions need to be made about expansion, pay raises, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Comptroller DiNapoli Releases Audits
… periods. This included more than $10.5 million related to 7,415 deceased recipients. During the six-month period after auditors provided the claim details to DOH, 14,209 claims totaling more than $7.4 million in … cannot be certain such changes are adequately considered when valuing a property. Office of Temporary and Disability …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… officials also made it appear they needed more funding to meet operational needs than was needed by appropriating fund balance to balance the budget when the appropriations weren’t needed. Because realistic …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-audits