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DiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… of denied or delayed services. Since DOH does not require explanations, case files rarely identified why consent was … Program Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesOpinion 90-22
… and Investments (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL … views of this Office. In that opinion, we concluded that a village operating a water utility was not required by section … Law, §117 provides, with certain exceptions, that a gas, electric, gas and electric, water, steam, telegraph, or …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Comptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… Attorney General Barbara D. Underwood today announced the criminal conviction of Morgan Fuel & Heating Company, Inc., which conducts business as Bottini Fuel, for falsifying their business records to improperly divert … act violations. Bottini Fuel will pay over $3.2 million in criminal restitution and civil damages. "Bottini Fuel …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actOpinion 89-52
… may establish the position of emergency medical services coordinator provided that the responsibilities of the … of the position of emergency medical services (EMS) coordinator for a county. You indicate that the county is contemplating the appointment of an EMS coordinator who would be responsible for the development of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 96-22
… reserve fund established for the specific purpose of closing a town landfill may be transferred into a contingency …
https://www.osc.ny.gov/legal-opinions/opinion-96-22DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… by State Comptroller Thomas P. DiNapoli. Earlier in the week, DiNapoli reported that state tax collections in April … $10.9 billion, a $7.2 billion, or 39.9%, decrease from last April, and $4.4 billion lower than projections in the … April PIT collections totaled $7.5 billion, 49.4% below last year. While a year-over-year decline was anticipated, …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Rural Counties Face Shortage of Health Professionals
… in New York state and found alarming shortfalls in primary care, pediatric, and obstetrician and gynecologist (OBGYN) … Washington, Wyoming and Yates. “Having access to health care is an essential quality of life issue and helps people … as Health Professional Shortage Areas for primary care, dental and mental health; all 16 counties examined have …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsState Agencies Bulletin No. 1921
State Agencies Bulletin No 1921
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingOpinion 94-7
… aid squad) GENERAL MUNICIPAL LAW, §209-b(4); MUNICIPAL HOME RULE LAW, §10(1)(i), (ii)(a)(9- a): A village is … in General Municipal Law, §209-b(4) pursuant to its home rule powers. You ask whether a village board may impose … may supersede section 209-b(4) by local law. Municipal Home Rule Law, §10(1) authorizes local governments to adopt …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Comptroller DiNapoli Releases Municipal and School Audits
… local government and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of … revenue and expenditure projections. The city’s most recent Annual Financial Report (AFR) was submitted to the … were missing and could not be located. The inventory list did not include all necessary information to locate and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… either were not notified or were informed late. New York City Department of Buildings (DOB): Oversight of Sidewalk Sheds (2019-N-9) DOB is responsible for regulating … buildings and construction sites in the city including sidewalk sheds, temporary structures installed to protect …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended … State Education Department Commissioner’s Regulations and DOE Chancellor’s Regulations provide additional guidance. For example, the New York City Department of Education’s (DOE) District Safety Team must develop a comprehensive …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… time as construction businesses in New York City continue to face a variety of challenges, including softer demand for office space, according to a report released today by State Comptroller Thomas P. … York City, remains below 2019 levels and could continue to lag in the near future,” DiNapoli said. “A number of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsState Agencies Bulletin No. 1996
… by Payroll Bulletin No. 1996.1 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … earned during shifts that begin at or after 11:00 pm on 12/01/2021 and at or before 10:59 pm on 02/23/2022. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997
… by Payroll Bulletin No. 1997.1 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … earned during shifts that begin at or after 11:00 pm on 12/01/2021 and at or before 10:59 pm on 02/23/2022. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal & School Audits
… the village’s procurement policy did not include details on when board approval was required prior to making …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Medicaid Program: Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16)
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16.pdfMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16) 180-Day Response
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16-response.pdfAvoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis
This session will identify those concepts commonly misunderstood by local government managers and governing boards, help explain how to properly implement these concepts and ways to prevent pitfalls in the budgeting process.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-cliff-budgeting-041625.pdfOswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdf