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DiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… moving forward were in fact more critical. At Regent Family Residence (Manhattan) a plan to reroute 13 heating pipes -- … the antiquated communal bathrooms at the 172-unit Auburn Family Residence (Brooklyn) were supposed to finish in Dec. …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixDiNapoli Report Tracks MTA's Shifting Revenue Streams
… in paid ridership since the pandemic and economic changes have contributed to significant shifts in those streams of … provides analysis of the components of these sources that have been significantly impacted by altered patterns of … 31%. While certain revenue sources associated with driving have recovered and even grown since 2019, transit-based …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsMitigation for Extreme Weather Conditions and Flooding (Follow-Up)
… Avenue in Queens. The MTA 2025–29 Capital Plan has a budget of $68.4 billion, with $6 billion allocated to …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/mitigation-extreme-weather-conditions-and-flooding-followDiNapoli: Wall St. Profits on Pace to Beat 2017
… pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now about 120 firms, down from …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017DiNapoli: MTA Faces Its Greatest Challenges in Decades
… risk, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. The … has fallen notwithstanding the largest job expansion in New York City's history," DiNapoli said. "Despite an infusion … to close the gaps, but those resources are not assured. New York City Transit has proposed a ten-year initiative with …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesComptroller DiNapoli Releases Annual Review of MTA Finances
… and riders could face reduced services, unplanned fare hikes, and deterioration of the system.” The MTA’s latest … plan projects budget gaps that grow from $392 million in 2020 to nearly $1.6 billion in 2023. These estimates, … not as large as the gaps projected by the MTA during the Great Recession, they are still large by historical …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 91-24
… opinion. SEWERS AND SEWER SYSTEMS -- Contracts (to provide service outside town district) SEWER DISTRICTS -- Contracts … that service. You indicate that, some years ago, a trunk line was constructed to serve the town's consolidated sewer … §202[5]). Also, if it is determined that the village has primary responsibility to provide sewer service to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 90-29
… the courts were authorized to consider restitution to the victim of a crime and to require restitution as part of the … 420.10 adding a new subdivision 7, any claim by a crime victim against a county probation department would have been … 1 At the expiration of that six year period the crime victim would have no enforceable claim against the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 90-36
… 16, 1875, bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed … In contrast with a check, which is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], … checks in the commercial world. In 1834 it was said that "drawing of post-dated checks is an every day occurrence in …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2006-5
… and Duties (mid-term salary decrease for elected officers by local law subject to mandatory referendum) TOWN LAW … other than a town justice, during a term of office by local law subject to mandatory referendum. You ask whether … may be decreased during the officer’s term of officer by town board resolution. Town Law §27(1) provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-50
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … holes, and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in … a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 89-12
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … regulations relative to the professional conduct of design professionals, including engineers (8 NYCRR 29.3). Of … that the specifications thus drawn may confer a special advantage upon a particular bidder, to the detriment of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-12New Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… one-third of the subway fleet is now more than 30 years old and about 40 percent of the signals in the system are more than 50 years old. The sharp growth in subway ridership over the past 15 … plants in the subway system are more than 50 years old and have never been rehabilitated, including five that …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesOpinion 92-12
… such as volunteer work. General Municipal Law, §207-a(1) requires a city (other than New York City), town, village … during such disability. General Municipal Law, §207-a(2) requires payment of the full amount of regular salary or … disability pension. In that case, however, section 207-a(2) requires the municipality or fire district which employs …
https://www.osc.ny.gov/legal-opinions/opinion-92-12II.3.A Planning – II. New York State Financial Accounting
… issues a policy memorandum – the “call letter” – to agency management. The call letter signals the official start of the … and to help expedite the budget process, Legislative and Executive staffs meet in early November to discuss the … GOVERNOR’S REVIEW (DECEMBER/JANUARY) The Governor and Executive Chamber staff are kept up-to-date on changing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningXVI.4.A Cash and Investments – XVI. Financial Reporting
… References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB … and GASB Statement No. 72 require various disclosures of risk exposure arising from the State’s cash and investment … of deposit and investment policies related to credit risk, concentration of credit risk, interest rate risk, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsResidents of Long-Term Care Facilities Lacking Access to Advocates
… in New York state lack regular access to ombudsman services due to a decline in the number of volunteers and a … for the Aging needs to improve access to these important services for some of the state’s most vulnerable residents.” … more than 160,000 residents who have a need for ombudsman services, according to NYSOFA. DiNapoli’s auditors found that …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesOversight of the Practice of Funeral Directing
… of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and … effectively overseeing selected aspects of the practice of funeral directing. The audit covered the period from April … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingAdministration of the CityFHEPS Program for Department of Social Services Homebase Clients
… are eligible for the program and that the correct rent amounts are being paid. Given the lack of affordable … same parent company. DSS is required to verify that the rent is reasonable in comparison to other similar units … vicinity. DSS officials could not provide evidence that a rent reasonableness test was completed for any of the 30 …
https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clientsDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… An audit released today by New York State Comptroller Thomas P. DiNapoli of the … is under pressure as revenues decline from its horse racing and wagering operations, and it must rein in costs and … It offers off-track pari-mutuel wagering on horse racing at Batavia Downs Gaming and other locations. A portion …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversight