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State Comptroller DiNapoli Releases Municipal Audits
… and recycling fee to realize the estimated revenues. All six of the city's collective bargaining agreements have …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: 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-needsOpinion 89-31
… ... There is no specific reservation of that right in the New York Constitution or in any statute; nor is there any …
https://www.osc.ny.gov/legal-opinions/opinion-89-31State Comptroller DiNapoli Releases Municipal & School Audits
… shortfalls. Moreover, a portion of the costs to construct water districts was unfairly paid for by taxpayers not living … budget for fiscal year 2024-25 and supporting documents are in compliance with the requirements of state law. The … costs could potentially be underestimated for police by as much as $2 million and for firefighting by as much as …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of … investments — at risk, an audit released today by State Comptroller DiNapoli found. “Lax oversight allowed … both students and taxpayers. Like other agencies, the State Education Department’s resources are stretched, but it …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… across New York aren’t getting the timely data they need to help them prevent suicides, according to an audit released … are still operating without the information they need to save lives. We owe it to New Yorkers, especially … Counties across New York arent getting the timely data they need to help them prevent suicides according to an audit …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… to look at opioid use across New York state. Auditors, in a series of reports, will be looking to identify at-risk patient/provider behavior and gaps in the effectiveness of government programs. "New York and … lives are at stake," DiNapoli said. "Programs designed to get individuals off highly addictive opioids can only be …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… an accessibility project to install elevators and make a platform comply with the Americans with Disabilities Act, Transit’s design neglected to raise the platform edge for passengers using wheelchairs. The mistake …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysOpinion 95-11
… -- Compensation (applicability of General Municipal Law, §207-m to salary of temporary or provisional head of police … to salary increase pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m; CIVIL SERVICE LAW, §§64, 65: An individual appointed …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… As a result, it cannot use the information to best focus its attention on locations that are in danger of …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceOpinion 98-2
… or statutory amendments that bear on the issues discussed in the opinion. FIRE CHIEFS -- Powers and Duties (control of … the use of personal equipment at a fire scene and, even in the absence of such a rule or regulation, the chief of the … incurred and paid by any such officer or employee in executing the duties of his or her position shall be a …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27)
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27.pdfEnvironmental Facilities Corporation: An Overview of Major Water Quality Improvement Programs
New York State is fortunate to have an abundance of natural resources, including water. At the same time, aging infrastructure and a long history of underinvestment in water system maintenance have resulted in a significant backlog of water quality improvement projects needed to protect the waters.
https://www.osc.ny.gov/files/reports/pdf/environmental-facilities-corporation-report.pdfCybersecurity Risk Mitigation – Part 2
This webinar will build on the lessons learned about the risk management process in Part 1 of this series, and discuss possible vulnerabilities in information systems, threats that attackers may use to exploit those vulnerabilities, and internal and security controls that can be implemented to help.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-risk-mitigation-101624.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27) 180-Day Response
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27-response.pdfOpinion 91-14
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Procedures … referendum. You have informed us that the district in question was established pursuant to article 12-A of the … Law authorizes "municipal corporations and districts", in addition to any other general or special powers, to enter …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 90-30
… interested in the real property, to execute a satisfaction piece certifying that the mortgage has been paid or otherwise … although a county is required to execute a satisfaction piece upon receipt of a demand made pursuant to Real Property …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… toll transactions. The audit covered the period January 1, 2013 to August 20, 2017. Background The Metropolitan … TBTA’s total operating revenue for 2016 was approximately $1.9 billion. In November 2012, TBTA implemented the All … the vehicle. If either of these cannot be identified, the image is “rejected.” NYCSC labels rejected images with codes …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… [read complete report – pdf] Audit Objective Did the Town of Edinburg (Town) … and reports? Audit Period January 1, 2024 – January 31, 2025 We extended our audit period back to December 31, 2018 … Board. The former Supervisor also did not prepare monthly bank reconciliations or maintain check registers with running …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Reporting Regulations 315.2 & 315.3
… or provide an explanation as to why it is unable to do so. (5) Adjustment reports. In the event the retirement …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153