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New York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdf2022 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 securities industry earned profits of $9.3 billion in the first half of 2016, which puts it on course for higher … Thomas P. DiNapoli. “Wall Street had solid profits in the first six months of the year and, barring a major … industry; In 2015, 23 percent of securities industry workers in New York City earned more than $250,000, compared …
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 … and $716.4 million higher than projected three quarters of the way through the state’s fiscal year, according to the … or $6.5 billion, through Dec. 31, primarily because of settlement and assessment revenues. Tax collections …
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
… guilty on May 7, 2015 pursuant to a written plea agreement with the United States that required him to resign 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
… field and give qualified companies a chance to do business with the state,” DiNapoli said. “The MTA needs to do a better … and received responses from 53, which corresponded with 142 payments totaling $38.7 million. Only 66 of the … Include all constituent agencies in the annual goal plan with proper adjustment for amounts that are not available for …
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
… smaller out-year gaps than projected by the city in June 2014, mostly because of higher tax revenues and lower … developments since the city’s budget was adopted in June,” DiNapoli said. “The economy has outperformed …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingOpinion 92-49
… cross-country skiing, bird watching and horseback riding, with the particular use within each municipality to be … park" within the meaning of Town Law, §§81 and 220. With respect to the referendum provisions of sections 81 and … as part of the town's annual budget and generally financed with the levy of taxes, the referendum provisions would apply …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 95-17
… v Town of Poughkeepsie , 81 NY2d 574, 601 NYS2d 94). With certain exceptions not applicable here, the town board … generally authorized to adopt local laws, not inconsistent with the Constitution or a general law, relating to its …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 92-21
… by which a single fee is paid for each case, originated with the enactment of Laws of 1947, chapter 708. Commenting … and administrative reasons to dismiss the cases en masse . With mass dismissals, there is no thoughtful treatment of …
https://www.osc.ny.gov/legal-opinions/opinion-92-21DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… their vehicles while under the influence or for tampering with the court-ordered ignition interlock device (IID) in … Thomas P. DiNapoli. DiNapoli’s audit examined compliance with state regulations in six counties – Cortland, Erie, … a vehicle while under the influence or try to tamper with their ignition device are not always being held …
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
… substance abuse, signed a five-year $47.6 million contract with Phoenix House New York (PHNY) in 2009 to provide … in the New York metropolitan area. The state’s contract with PHNY was renewed in 2014 for another five-year term … received reimbursement for expenses that did not comply with the contract. This included approximately $2.9 million …
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
… found that the Probation department doesn’t always check with the Department of Motor Vehicles (DMV) to see whether … little evidence that NYC Probation routinely followed-up with offenders to determine if they owned vehicles in which … in March 2014 and subsequently arrested and charged with aggravated unlicensed operation of a motor vehicle. The …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locks