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Determination of Residency for Tuition Purposes
… 64 institutions, 28 offer graduate programs. For fiscal year 2020-21, SUNY had an overall budget of $11.9 billion and …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… programs receiving property tax exemptions of up to 80% for which they may be ineligible, according to an audit by … P. DiNapoli. “New York state offers a property tax break for landowners who commit to protect their private forest … submit and follow a DEC-approved forest management plan for their property to promote healthy forests and increase …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… for Buffalo Bills, Buffalo Sabres and Rochester Americans games, as well as area concerts. It is aimed at increasing …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksOversight of Selected Aspects of Traffic Controls
… Resource Guide. In fact, 34 studies took more than one year to complete. We visited 17 intersections where the ICU …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsDiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… would also require public authorities’ decisions to fund projects with state appropriations to be based on clear, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityPayroll Improvement Project Bulletin No. PIP-017
… on March 15, 2021. Immediately after cutover, all requests for assistance will be routed through the PayServ92Support … date March 25, 2021. Refer to the 2020-2021 Schedule for Agency Payroll Submission and Report and File Availability for additional information. Effective Dates The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Opinion 2003-1
… raised (see also Town Law §198[3][d]). Subdivision 3 of section 202 generally provides that the expenses of … parcel will derive therefrom (i.e., on a "benefit basis"). Section 202(5) provides generally that the expense of an … Comp, 1960, p 61). There is no corresponding provision in section 202(5), however, for charging any portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 93-28
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (CHIPs moneys subject to section … and the highway superintendent to determine, by agreement, how certain moneys for highway repairs and improvements are …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 2006-9
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (on the transfer of … governing board of a town improvement district may sell all or any part of the property and facilities of the … electors of the district voting thereon ( id.). If all of the property or facilities of the district is to be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Labor Investigations in New York City
… is adequately conducting labor violation investigations in New York City. The audit covered the period from January 2019 … to unlawful practices (e.g., nail salons). The Division’s Central Intake Unit, based in Albany, processes complaints …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityState Comptroller DiNapoli Releases Audits
… to develop 20,000 units of supportive housing over the 15-year period ending in 2031. The Office of Mental Health …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… The audit of the State Department of Education (SED) found many local school districts maintain waitlists for services … oversight of services was hindered because it did not know how many students were enrolled in the preschool special … in a solution. SED also does not collect any information on school districts’ waitlists to identify potential need …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… agencies – Bridges & Tunnels (B&T), NYC Transit Department of Buses (Transit Bus), and MTA Bus Company (MTA Bus) need to … New York State Comptroller Thomas P. DiNapoli found a lack of maintenance and inspections of resiliency equipment, and a failure to follow weather …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… through June 2024. About the Program HTFC, a component of Homes and Community Renewal, administers RRAP in partnership with the United States Department of Agriculture (USDA). RRAP provides rental subsidies for … tenants residing in multi-family properties in rural areas of the State, with mortgages financed through the USDA’s …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programDiNapoli Op Ed in Times Union
… can come with AI, and instill public accountability. This year, New York strengthened its AI governance framework with …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionSexual Harassment Policy for the Office of the State Comptroller
… Such conduct is made either explicitly or implicitly a term or condition of employment; or Submission to or …
https://www.osc.ny.gov/sexual-harassment-policyNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… A robust labor force is critically important for employers to succeed and grow in New York, and it matters for the … rapidly than the rest of the nation in 2020 and continued to shrink in 2021 when other states recovered. In 2021, the … this period. New York’s workforce decline is due, in part, to population changes as well as a smaller share …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksOpinion 88-2
… assessment is not paid prior to the end of the fiscal year, the assessment with penalties is levied with the annual …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 89-50
… may not, under the guise of a compromise, impair a public duty owed by it or give validity to a void claim". ( Andgar … such as ... the issuance of building permits because the duty of due care is owed to the general public and not to any specific individual. A duty to exercise due care in a particular situation may …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Comptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… as a violation of New York State’s Donnelly Act. This case is the latest investigation conducted as part of … General’s Public Integrity Bureau are prosecuting the case, with assistance from analysts Kamla Sookram, Morgan … Executive Deputy Attorney General Kelly Donovan leads the Criminal Justice Division. Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-rigging