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DiNapoli Op Ed in Times Union
… are meant to help could be put in harm’s way. That is why my office has called on New York’s leaders to enact robust … In a recent audit that examined the state’s use of AI, my auditors found clear evidence that New York’s use of AI is … and using what they learn to drive improvements. My office will look at the AI systems used by state agencies …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… the onset of the COVID-19 pandemic, including ventilators and x-ray machines, that now sits unused in storage … across the state, missing recommended maintenance and costing taxpayers storage expenses, according to an audit … sit idle. I urge the Department of Health to develop and execute a strategic plan for the maintenance and use of …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringOpinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by … Whether a separate board of commissioners of a water district governed by article 13 …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… Audit Period July 1, 2023 – March 20, 2025 Understanding the Audit Area School officials must secure and protect … based on website category, they did not monitor employee Internet use. We reviewed Internet histories on 14 School … report includes 12 recommendations that, if implemented, will improve the School’s IT security and protect systems …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mTown of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and approve claims before payment? Audit Period January 1, 2024 – … funds. Audit Summary The Board did not properly audit and approve all claims before payment. While the Board approved …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Attorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… announced the jury verdict of the former City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing his … official to engage in a scheme that defrauded the Mount Vernon Board of Water Supply of $365,000 to pay the personal legal expenses of the former Mount Vernon Mayor Richard Thomas and a public relations firm. "Mr. …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… today announced the sentencing of the former City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing his … official to engage in a scheme that defrauded the Mount Vernon Board of Water Supply of more than $300,000 to pay the personal legal expenses of the former Mount Vernon Mayor Richard Thomas and a public relations firm. …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentOpinion 94-2
… Regulations (exemption from meter fees for city officials) VEHICLE AND TRAFFIC LAW, §§1200, 1600, 1604, 1640: In the … only persons possessing handicapped parking permits. Vehicle and Traffic Law, §1604 provides as follows: Except as … rule or regulation requiring from any owner of a motor vehicle, or from any operator or chauffeur to whom this …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 2002-17
… prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A firm may not be engaged both as … building construction project subject to General Municipal Law §101. This is in response to your inquiry concerning a … construction project, governed by General Municipal Law §101. You indicate that the town is considering engaging …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Membership Milestones for Employees’ Retirement System (ERS) Members
… you are no longer required to contribute 3 percent of your salary. With 10 or more years of service credit, you are: … of service credit, your annual benefit at retirement will increase significantly. With 30 years of service credit, … you are no longer required to contribute 3 percent of your salary. With 10 or more years of service credit, you are: …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersState Agencies Bulletin No. 1082
… Purpose To provide procedures to the Office of Mental Health (OMH) for new Time Entry Earnings Codes to … by OMH to enable them to more easily track the number of hours worked, the specific program in which the extra … Extra Service began Earnings End Date: Enter last date of Extra Service Hours: Enter Number of Hours Amount: Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhMedicaid 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.pdfAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (2020-S-46) 180-Day Response
To determine whether the Adult Career and Continuing Education Services – Vocational Rehabilitation (ACCES-VR) Supported Employment Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment services for individuals with a disability.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s46-response.pdfDelaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (2020-S-46)
To determine whether the Adult Career and Continuing Education Services – Vocational Rehabilitation (ACCES-VR) Supported Employment Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment services for individuals with a disability.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s46.pdfUse of Federal Funding for Election Technology and Security (2020-S-18)
To determine whether the Board of Elections (BOE) utilized available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology and infrastructure.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s18.pdfMWBE Report 2020-2021 Fiscal Year
In the 2020-21 fiscal year, market disruptions from the global pandemic gradually turned to optimism that the race against the COVID-19 virus would be won, ushering in a return to “normal” times.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2020-21.pdfResponse Planning for Unexpected Events (2019-S-55)
To determine whether it has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55.pdf