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Disposal of Electronic Devices
… being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (OGS) are … these devices. At the time of our audit, the University at Albany had 36 electronic devices ready for disposal through … being surplused by the State University of New York at Albany University at Albany through the Office of General …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesState Agencies Bulletin No. 1649
… reversal All employees with checks exchanged for a name change or a next-of-kin or estate request Background When …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksOpinion 2010-1
… AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the purchase of a portion of a parcel to be dedicated …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Examination of Unemployment Insurance Willful Overpayments
… through no fault of their own. An overpayment occurs when a claimant receives benefits in excess of the amount … Law § 594 and 42 United States Code § 503 require that at the time the State establishes (e.g., makes a final … imposed on the claimant. Key Findings We found NYDOL did not consistently assess penalties in accordance with law …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… an eye toward ensuring that: Competition is adequate and fair to all qualified vendors, reducing costs and providing … process and helps to ensure that agency procurements are fair, efficient, transparent, and cost-effective, and does … to vendors providing the best value to the State. Ensure a fair procurement: The lack of an independent review increases …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… The former recreation director in the town of Fishkill allegedly misused as much as $50,000 … so taxpayer funds are secure and being spent appropriately in the future.” The town offers various services to residents … project that center funds totaling as much as $26,000 in 2011 and $19,000 in 2012 may be gone. In addition, the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… examined the role of Italians who rescued Jews during World War II and the history of the Jewish community on the Italian …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationTown of Lockport – Fuel Inventory (2025M-54)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) … control intended to limit access and reduce the risk of unauthorized access to the fuel pumps and improper fuel usage. The Town purchased 71,389 gallons of fuel totaling $201,709 and used 73,304 gallons of fuel …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Town of Chemung – Conflict of Interest (2022M-176)
… automotive work to the Town, totaling $5,931, during our audit period. In accordance with New York State General … interests in contracts. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176DiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… for allegedly stealing more than $65,000 in New York state pension payments meant for a deceased acquaintance. Christy … Walsh died in December 2012 and at the time of death the pension payments should have stopped. Instead, her death was … information indicating that Walsh may have died, and pension payments were halted. In June of that year, the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsLife Changes: Membership in a Nutshell
… Thomas P. DiNapoli I cannot stress enough how important it is for you to know how membership in the New York State and … receive as a NYSLRS member. Understanding these benefits is one of the first and most important steps in planning your future. Your Retirement System is here to assist you and answer any questions you may have. …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellDiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… and help the city respond to growing quality of life complaints, State Comptroller Thomas P. DiNapoli launched the … cars,” DiNapoli said. “Our new NYC311 Monitoring Tool maps complaints and breaks down the information by neighborhood. Being able to see where complaints are heaviest by type and location should make it …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaintsOpinion 2001-11
… adopt written internal policies and procedures governing all procurements of goods and services not required by law to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Implementation of the Dignity for All Students Act
… of the school principal or designee becoming aware of the incident. OORS is the system of record for all incidents in … code from the DOE Discipline Code when entering an incident in OORS. Incidents determined to be material by … Education (Commissioner’s Regulations) defines a material incident of harassment, bullying, and/ or discrimination as …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … SOF revenue growth of 4.6%. Higher spending growth in school aid and Medicaid has driven overall spending growth. … Medicaid spending is projected to grow nearly 120% and School Aid 58.7%. On an All Funds basis, DOB projects …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Opinion 91-27
… discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public bidding) LOCAL … LAWS -- Real Property (authority of county to supersede sale and lease provisions of County Law, §215) REAL PROPERTY … with or in limitation of a provision of any alternative form of county government heretofore or hereafter adopted by …
https://www.osc.ny.gov/legal-opinions/opinion-91-27State Contract and Payment Actions in October
… hourly-based IT services, including $2.5 million to PSI International Inc., $1.5 million to IIT Inc., $1.2 million to … County for the rehabilitation of the Greater Rochester International Airport. New York State Thruway Authority $8.8 million to …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in August
… $3.9 million for Commercial Driver License training schools, including $3.2 million to Ferrari Driving Schools Inc., $336,000 to Professional Driver Institute Inc., … for shoreline reconstruction at Gantry Plaza State Park in Queens County. $1.6 million with George E. Ley Company to …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-augustState Contract and Payment Actions in August
… counsel. $1.2 million with One World Judicial Services Inc. for legal process servers. Office of Children & Family … locations. $5.6 million with Ajay Glass & Mirror Co. Inc. to replace windows at the Utica State Office Building in … County. $1.2 million with A. Peter Luger Construction Inc. for site improvements at Brentwood Residential Center in …
https://www.osc.ny.gov/press/releases/2019/09/state-contract-and-payment-actions-augustOpinion 89-7
… see Timmerman v City of New York , 69 NYS2d 102, affd 272 App Div 758, 70 NYS2d 140; cf . AFSCME v City of Plattsburgh …
https://www.osc.ny.gov/legal-opinions/opinion-89-7