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Opinion 92-21
… of numerous pending cases brought under the Vehicle and Traffic Law which have never been prosecuted, the town or … numerous charges pending for violations of the Vehicle and Traffic Law. In presenting this question, you have described … misdemeanors and moving violations under the vehicle and traffic law, instituted in and triable in such a court, …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 98 - 22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. LOCAL LAWS -- Procedural Requirements (amendment of only by another local law) -- Publicity Fund …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Oversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… was weak. At the outset of our audit, DHCR officials did not have accurate and up-to-date management information … which should have been competitively procured. DHCR did not have formal time frames for awarding a contract once …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… Attorney for the Eastern District of Pennsylvania, the Social Security Administration Office of Inspector General … Gritman, a Pennsylvania resident, on wire fraud and Social Security fraud charges for stealing over $200,000 of … New York State and Local Retirement System and $87,790 in Social Security benefits. “Timothy Gritman hid his father’s …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securitySteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During our audit period, … education half-day Special Class program. For the purposes of this report, these programs are collectively referred to … Pre-Kindergarten funded by the New York City Department of Education (DOE) and, at its Queens location, a …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualDiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State Comptroller Thomas P. DiNapoli today on the … money. Federal aid stabilized state finances, enabling New York to contend with the Covid-19 pandemic's impacts and … Crains New York Business published an oped from New York State …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… shareholder proposals. “A low-carbon economy is becoming a reality with more and more companies … clarifying how the Fund reviews companies’ preparedness for the transition to a low-carbon economy, and delineating … of candidates put forward by activist investment firm Engine No. 1, who won seats on ExxonMobil’s Board of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonFreedom of Information Law (FOIL)
… 6 of the Public Officers Law (§§84-90), is designed to ensure public access to government records. Under FOIL, an agency must make … available for public inspection and copying, except to the extent that records or portions thereof fall within … The Freedom of Information Law was designed to ensure the publics right to government records …
https://www.osc.ny.gov/help/foilDiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… doors at Arverne/Nordeck and Arlington Terrace/North Shore did not latch and self-close so in the event of a fire, they … never corrected the issues cited in HDC’s reports. HPD did not provide auditors with any of the required annual … properly monitor managing agents at the developments and did not inspect the developments. HPD claimed HDC never …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… that financial activity is properly recorded and reported. Debit cards were used in violation of the Department’s bylaws, … Committee. Consider using credit cards in place of debit cards. Ensure that all disbursements are supported by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Seneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s water and sewer operations for the … written agreements had lapsed or no evidence was presented to indicate that an agreement was ever initiated with two of … Board did not analyze user rates for either sewer district to ensure the rates were adequate for each district’s …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Cortland County – Public Water Supplies (2016M-318)
… was to examine the County’s oversight of public water supplies (PWS) for the period January 1, 2015 through May 13, … Cortland County Public Water Supplies 2016M318 …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… audit was to assess the internal controls over selected College financial operations for the period September 1, 2012 … August 31, 2013. Background North Country Community College is located in Essex County and is governed by the … nine appointed members and a student trustee. The College’s expenditures for the 2012-13 fiscal year were $13.6 …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedGardiner Fire District – Length of Service Award Program (2013M-265)
… is inconsistent with General Municipal Law. The Board did not implement standards and procedures to ensure that … with certificates of completion. District officials did not obtain an annual independent audit of the LOSAP as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Oswego County – Transfer Station Cash Receipts (2015M-334)
… $7.8 million in revenue. Key Findings Attendants did not count and record the quantity of garbage disposal …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Chemung County Probation Department – Collections and Disbursements (2016M-10)
… Department’s collections and disbursements processes for the period January 1, 2014 through September 18, 2015. Background Chemung County is located in the southern tier of New York State, has a population of … probationers in the community and is the designated agency for the collection of court-ordered restitution, surcharges …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Chautauqua County – Investments and Payroll (2016M-147)
… of Audit The objectives of our audit were to review the County’s investment program and salaries and fringe benefit … 1, 2013 through January 15, 2016. Background Chautauqua County has a population of approximately 135,000 and includes two cities, 27 towns and 15 villages. The County is governed by a 19-member County Legislature. …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147New York State Comptroller DiNapoli Statement on EPA Proposal to Roll Back Emission Standards
… comptrollers and state treasurers, sent a letter to the U.S. Environmental Protection Agency opposing the agency's proposal to undo federal emissions standards for cars and … wallets and jeopardizing the competitiveness of the U.S. auto industry when global manufacturers are reducing auto …
https://www.osc.ny.gov/press/releases/2018/10/new-york-state-comptroller-dinapoli-statement-epa-proposal-roll-back-emission-standardsVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Purpose of Audit The purpose of our audit was to determine whether TOHIDA followed its … budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for the period … Town of Hempstead Industrial Development Agency and Valley Stream …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valley