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Environment, Energy and Agriculture – 2022 Financial Condition Report

Provides an overview of the Environmental Protection Fund and Department of Environmental Conservation and information relating to New York State energy and agriculture

https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agriculture

DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments

… that has not kept pace with inflation and slower growth in local revenue may push some local governments closer to … revenue sources and how they have affected local budgets in recent years. “With pandemic aid coming to an end and … federal pandemic aid through a variety of programs in 2020, 2021 and 2022. The federal Coronavirus Aid, Relief …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governments

State Comptroller DiNapoli Releases Audits

… its oversight responsibilities related to the application for and supervision of BitLicenses. Specifically, DFS did not …   The Department of Health (DOH) is responsible for governing and regulating the business and practice of … New York City Department of Transportation – New York City Bike Share Program: Oversight of Revenue Collection and …

https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-audits

DiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure

… the state (20 certified and 19 uncertified), including 26 in New York City. Officials and shelter operators were …

https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failure

Some NY Schools Not Reporting Bullying or Harassment

… DASA bias categories such as race, ethnicity, weight or sex.  DiNapoli recommended that SED take steps to assess …

https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassment

State Comptroller DiNapoli Releases Audits

… 200-bed Jack Ryan Residence from September 2010 to June 2021. During the three fiscal years ending June 30, 2019, BRC … for the contract. A prior audit, issued in December 2021, identified, for the three fiscal years ending June 30, …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Audits

… of 396 pieces of on-rail equipment. A prior audit, issued in May 2023, found Engineering did not have written policies … it would have cost to purchase. The MTA made some progress in addressing the problems identified in the initial audit report. Of the initial report’s 13 audit …

https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Audits

… Care Payments for Misclassified Patient Discharges (2023-F-26)   Many of the State’s Medicaid recipients receive their …

https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-audits

Opinion 2003-4

… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … could not have authorized the purchase of such decorations in the first instance, the board may not ratify the purchase … order the payment thereof by the fire district treasurer in the amounts allowed". Generally, under section 176(4-a), …

https://www.osc.ny.gov/legal-opinions/opinion-2003-4

Opinion 89-34

… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (authority to … by highway department laborers and the participation in such acts by the deputy highway superintendent. Following … claims against the town (Town Law, §118). In considering a claim, the board is expressly authorized to take evidence, …

https://www.osc.ny.gov/legal-opinions/opinion-89-34

New York’s Agriculture Industry: A Resilient Part of State and Local Economies

… $1 billion in wages according to the U.S. Bureau of Labor Statistics. Farming is especially important to the economies … on New York Farms   Source: U.S. Bureau of Labor Statistics As shown in Figure 2, total wages paid by New York … 56 hours weekly in 2024; hours worked above 52 hours in 2026; hours worked above 48 hours in 2028; hours worked above …

https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economies

DiNapoli: New York Drug Overdose Deaths Surged During Pandemic

… overdose fatalities surged during the COVID-19 pandemic in New York state, with opioid-related overdose deaths … P. DiNapoli. The surge is largely due to a sharp increase in deaths from opioids related to illicit fentanyl and … deaths statewide from opioids and all drugs (5,841) in 2021 surpassed the previous 2017 peak by more than 1,700 …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemic

DiNapoli Announces State Contract and Payment Actions for June 2016

… each to Hudson Valley Technology Development and Western NY Technology Development. $8.7 million for High Tech … Inc., $934,000 to the Polish Community Center of Buffalo and $702,000 to the Actors Fund of America. $3.9 … and reimbursement litigation with residential health care facilities.  $18.2 million to Maximus Inc. and $1.6 …

https://www.osc.ny.gov/press/releases/2016/07/dinapoli-announces-state-contract-and-payment-actions-june-2016

State Comptroller DiNapoli Releases Municipal & School Audits

… reports to the board; perform a thorough audit of all claims prior to payment; adopt realistic budgets or … procedures to ensure state aid was properly claimed for all eligible special education students or provide oversight … to the school districts of origin in a timely manner for all nonresident foster care students enrolled at the district …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits

Opinion 92-18

… of a "solid waste generation fee" as a user fee on the owners of all improved properties within the town that … law provides that the fee would be charged annually to all owners of improved property within the town and establishes a … lv denied 76 NY2d 701, 558 NYS2d 891; Albany Area Builders Association v Town of Guilderland , 74 NY2d 372, 547 NYS2d …

https://www.osc.ny.gov/legal-opinions/opinion-92-18

XI-A.9 Receiving – XI-A. Purchasing

… Information may include the names and titles of the workers and the services performed. The receiver should …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receiving

Opinion 2006-10

… (see, gen., 1984 Opns St Comp No. 84-60, supra ; see also 26 Opns St Comp 1970, p 25; 24 Opns St Comp 1968, p 226). …

https://www.osc.ny.gov/legal-opinions/opinion-2006-10

Four Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses

… New York, William F. Sweeney, Jr., the Assistant Director-in-Charge of the New York Office of the Federal Bureau of … Investigation ("FBI") and Scott J. Lampert, Special Agent in Charge of the New York Office of the U.S. Department of … ANDREA GROSSMAN, and KIMBERLY SPINA with participating in a widespread health care fraud scheme through their …

https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providers

Opinion 91-20

… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by town for a … companies) GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, §184: In addition to ambulance service provided as part of a fire … of an additional level or type of ambulance service in the town and may specify the circumstances under which …

https://www.osc.ny.gov/legal-opinions/opinion-91-20

Opinion 98-9

… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (imposition … service or a combination thereof on a town-wide basis or in an ambulance district, may fix a schedule of municipal … receive those services without a fee or charge. This is in response to your inquiry concerning the imposition of user …

https://www.osc.ny.gov/legal-opinions/opinion-98-9