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Opinion 92-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … A school district may not transfer the unexpended balance of an insurance reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Comptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… under the supervision of Deputy Chief Investigator John McManus and Supervising Investigator Sylvia Rivera, and … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentTown of Minerva – Payroll and Cash Receipts (2015M-342)
Town of Minerva Payroll and Cash Receipts 2015M342
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342DiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… Wall Street’s profits could top $60 billion in 2025 if current trends continue, according to a report … industry earned $30.4 billion in the first half of 2025, a faster pace than last year, when full year profits … before the global financial crisis. Profits First half 2025 profits increased 30.7% year-over-year driven by …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedOversight of Sidewalk Sheds (Follow-Up)
… of sheds, monitoring expiration of permits and removal of sheds, ensuring inspections are performed as … to the timely permitting, installation, maintenance, and removal of sheds. Key Findings DOB has made limited progress …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followSecurity Over Critical Systems (Follow-Up)
… of implementation of the one recommendation included in our initial audit report, Security Over Critical Systems … mission is to construct, maintain, and operate reservoirs in the upper Hudson River and Black River watershed, … HRBRRD is responsible for adhering to provisions in the Department of Environmental Conservation or Federal …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followOversight of Chronic Absenteeism (Follow-Up)
… Centers to provide guidance in the development of strategies to increase student engagement and reduce chronic …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followProcessing of Sexual Offense Evidence Collection Kits
… Objective To determine if the Division of State Police’s (Division) Crime Laboratory System (CLS) … Offense Evidence Kits (Executive Law). This audit covered the period November 28, 2016 through October 31, 2019 and … To determine if the Division of State Polices Division Crime Laboratory …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsOpinion 89-60
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Building Inspector (engaged in private business of performing home inspections) GENERAL … 805-a(1)(b), (c): Although a building inspector engaged in the private business of performing home inspections for …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Utilization of the Arch Street Yard and Shop Facility
… completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of ESA; and whether the Facility is maintained and secured … from May 3, 2002 to May 23, 2017. Background As part of the MTA’s mammoth ESA project, it constructed the new …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care (2023-S-23)
To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient services for recipients enrolled in managed care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s23.pdfResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, Responsiveness to Noise … addressed noise complaints related to construction in New York City. The audit period was January 1, 2014 … total of 90,861 construction noise complaints were called in to New York City’s 311 system for the period January 1, …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-construction-projects-followNew NY Broadband Program (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, New NY Broadband Program (Report … Yorkers. The New NY Broadband Program (Program)—launched in 2015 and managed by the Broadband Program Office (BPO), a … Development (ESD)—focused on closing the digital divide in the State. The Program was designed to ensure that every …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… of implementation of the 11 recommendations included in our initial audit report, Oversight of Contract … services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of the homeless shelters. In February 2011, DHS contracted with the Bowery Residents’ …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… of Homeless Services (DHS) implemented the recommendations in our initial audit report, Oversight of Selected Fiscal … services for eligible homeless families and individuals in New York City and for fiscal oversight of the homeless … similar shelters and often exceeded prescribed ranges. In addition, the various DHS data systems were not …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followImplementation of the Dignity for All Students Act (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Implementation of the Dignity for All Students Act (Report 2016-S-28 ). … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followFormer Bronx Youth Director Pleads Guilty
… Bronx District Attorney Darcel D. Clark today announced the guilty plea of Earnestine Russell to grand larceny in the third degree for stealing grant money from a … and Bronx District Attorney Darcel D Clark today announced the guilty plea of Earnestine Russell to grand larceny in the …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guiltyState Agencies Bulletin No. 2240
… Purpose: The purpose of this bulletin is to notify agencies that employee participation in tax-sheltered annuity plans must be suspended while an … benefits. Workers’ Compensation-related benefits include the statutory Workers’ Compensation benefit and any … The purpose of this bulletin is to notify agencies that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersDiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… State Comptroller Thomas P. DiNapoli, Franklin County District Attorney Craig Carriero and the New York State … from 2013 to 2019 and currently is the Willsboro Fire District Treasurer, as well as the Clerk/Tax Collector for the Town of Willsboro, NY. District Attorney Carriero was appointed Special Prosecutor …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fair