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DiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… State Comptroller Thomas P. DiNapoli today said the $150 billion federal Coronavirus Relief Fund (CRF) could have been better aimed to the localities, especially New York City, that suffered the most severe impacts from the novel coronavirus, instead … State Comptroller Thomas P DiNapoli today said the $150 billion federal Coronavirus Relief Fund CRF could …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… Topping the list are the agency’s responsibilities for implementing the state’s sweeping legislation to address … Risk and Resiliency Act, overseeing $3.9 billion in water quality appropriations, and managing programs aimed at … and performance in implementing federally mandated clean air and clean water programs has not kept pace with prior …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growDiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… Thomas P. DiNapoli’s Fiscal Stress Monitoring System has identified eight villages and three cities in New York that were in some level of fiscal stress in 2020, based on scores that largely reflect the time period before the COVID-19 pandemic. DiNapoli … Thomas P DiNapolis Fiscal Stress Monitoring System has identified eight villages and three cities in New York …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressDiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… continue to face double-digit unemployment, with young men experiencing the greatest challenges in finding work, … profound impact on young people of color and young men.” DiNapoli’s report found unemployment rates among young … DiNapoli’s report further found that nearly 24% of young men in the city remain unemployed. This is significantly …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… of children dying from abuse. When the review of a child fatality investigation finds statutory or regulatory … that while OCFS generally identifies deficiencies in child fatality investigations and in prior investigations relating to that child, the PIP only applies on a case-by-case basis and fails to make recommendations to …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… are tracked and protected so taxpayers know their money isn’t being squandered.” For the audit period of July 1, 2019 to … in unlocked rooms, hallways or in areas at risk of, or showing, water damage. The districts’ IT department staff …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentState Agencies Bulletin No. 827
… Purpose To provide procedures to process the lump sum payment for Special Assignment to Duty Pay ( SAD ) for PEF employees. Affected Employees Employees … To provide procedures to process the lump sum payment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/827-50000-retroactive-lump-sum-payment-special-assignment-duty-pay-sadDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… The state’s Thruway Authority (Thruway) generally bills drivers accurately for tolls, according to an audit by New … charged, as well as the toll discounts it gives to certain drivers. In looking at a random sample of 75 non-revenue … The states Thruway Authority Thruway generally bills drivers accurately for tolls according to an audit by New …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… [read complete report – pdf] Audit Objective Did the Taberg Volunteer Fire Company (Company) Board of Directors (Board) and … Period January 1, 2024 – August 26, 2025 Understanding the Audit Area A fire company treasurer must maintain … Did the Taberg Volunteer Fire Company Company Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … the Audit Area The Village provides municipal electric utility services to Village residential and … user fees. The Board should provide adequate oversight of electric utility services billing and collections to ensure …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Medicaid – Federal Funding and New York
… 18.2% Queens 1,110,863 49.3% Rensselaer 35,670 22.4% Richmond (Staten Island) 181,942 37.1% Rockland 151,661 44.5% Saint Lawrence …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidDiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… Food insecurity is increasing in New York, with one-in-nine … (11.3% or 875,000 families) unable to get enough food at some point during 2020 through 2022 because they lacked money or other resources, according … Food insecurity is increasing in New York with oneinnine …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economyRushville Hose Company, Inc. – Financial Oversight (2026M-16)
… [read complete report – pdf] Audit Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight … Period January 1, 2024 – January 5, 2026 Understanding the Audit Area The Board and membership must provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16State Comptroller DiNapoli Releases Municipal Audits
… board cannot ensure district assets are fully safeguarded. Fine Fire District – Audit Follow-Up (St. Lawrence County) The review looked at Fine Fire District’s progress in implementing recommendations in a prior audit, Fine Fire District – Board Oversight (2023M-81) , released in …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-audits-0Town of Amherst – Information Technology (2025M-120)
… often for the purposes of accessing, sharing, maintaining and managing information stored on connected systems. A town … financial records including employees’ personnel and payroll records which contain personal, private and … network. As a result, the Town was exposed to an increased chance of unauthorized network access which could cause a …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-information-technology-2025m-120XI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… Law establishes time frames for processing contracts and related documents; provides for written directives, waivers … Contracting Law requires processing of NFP contracts and related documents within the following time frames for both … Not more than 45 days after the latest date on which related appropriations are enacted. DOB Issue a Certificate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingOpinion 89-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or the town's code of ethics, it is possible that, upon judicial review, it could be determined that engaging in this private …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-67
… the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL … LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of a village mayor is appointed to the position of … meaning of General Municipal Law, §800(3) if the mayor's partner is hired independently of the partnership and is paid …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 2000-20
… and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer firefighters museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… for special needs preschoolers was instead used by Daniel Laniado to buy diamonds and stock his private … The District Attorney identified the defendant as Daniel Laniado, 44, of Brooklyn. Laniado appeared yesterday …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needs