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Opinion 96-16
… of a town water district for the construction of a new town hall. This is in response to your letter concerning the … excess proceeds from the sale for the construction of a new town hall if the town board submits a proposition on this … the excess proceeds from sale for the construction of a new town hall or whether special legislation is necessary to …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 95-9
… for attending meetings of committees of a fire company); (pro rating the number of points credited for participation in … for attending fire district governing board meetings. (2) Points toward a year of firefighting service may not be … company. (3) A service award program may not provide for pro rating the number of points credited if a firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… were for preventive maintenance. We determined that only 172 of the 768 tickets documented maintenance as …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… protect the program’s integrity, and ensure New York is only paying Medicaid costs for its residents.” Medicaid …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateDiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… turnover increased 68.3% and the Fire Department increased 52%. As a result of uneven turnover, some categories of …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… with a college degree earn more than those with only a high school diploma. Median earnings for bachelor’s …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… audit found significant deficiencies in the New York State Office of Mental Health’s (OMH) oversight of ESSHI, which was … Neighborhood Centers in Buffalo, Young Women’s Christian Association of Binghamton and Broome County in Binghamton, … months and prompted by the audit, the provider located the resident in a rehabilitation facility following a hospital …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellDiNapoli: Cyberattack Complaints in New York Rise 53%
… (135) and corporate data breaches (238) in 2022, trailing only California and Texas for ransomware attacks and …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentHomeless Services Housing Needs Assessment
… conditions ( 2015-S-23 , issued February 2016, and 2018-S-52 , issued March 2020) also found that Assessments and ILPs …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentState Comptroller DiNapoli Releases Audits
… Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up) … in September 2021, found that nearly $30.7 million in pharmacy service claims were paid on behalf of ineligible … or highest salaried. Auditors also identified several common issues that are a deterrent to students’ enrollment in …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… P. DiNapoli today. The full op-ed is below: Diagnosing Team Cuomo’s nursing home failures: The state comptroller explains his audit of … the agency used alternating ways of reporting nursing home deaths with little public explanation. Over those 10 …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… or Request for Proposal (RFP) process should consider the credit standing of the bank, the location of the bank, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… New York; and Nassau County District Attorney Anne T. Donnelly. “Gardner exploited her position and … Attorney Breon Peace, Nassau County District Attorney Anne Donnelly, the FBI, the IRS and the Inspectors General …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… Town Justice Court Consolidation Process: Text Version Single Town Justice Two or more adjacent towns within …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsState Comptroller DiNapoli Releases School Audits
… procedures for processing separation. In addition, the claims auditor did not review or approve any of the …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 2000-18
… years of active firefighting service per participant, but only to the extent authorized pursuant to section 216 of the … to ensure that a political subdivision funds a benefit only for services rendered to or at the behest of that … a service award program may provide prior service credit only for activities performed under the auspices of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Financial Oversight of the Advantage After School Program
… and incorrectly implies that random selection is the only valid sampling method. OCFS also states that the audit …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programState Comptroller DiNapoli Releases State Audits
… has taken several steps to update its procedures to address problems with contractor cost claims that were … has taken several steps to update its procedures to address problems with contractor cost claims that were …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases State Audits
… has taken several steps to update its procedures to address problems with contractor cost claims that were … has taken several steps to update its procedures to address problems with contractor cost claims that were …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… New York State Comptroller Thomas P. DiNapoli said today in remarks to the Association for a Better New York (ABNY). Sharp declines in the city’s workforce, combined with revenue uncertainty … to ensure a robust and broad recovery, DiNapoli said. In conjunction with his remarks, DiNapoli released a new …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recovery