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Opinion 2006-3
… [Inf Opns] 11, supra ). 3 The inquiry refers to the town “highway fund” as a potential repository of the franchise fees. Highway Law §141 provides that the town highway superintendent’s annual budget estimate of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Use of Electronic Benefit Cards at Prohibited Locations
… Middle Class Tax Relief and Job Creation Act of 2012 (Pub. L. 112-96, Title IV §4004(a), February 22, 2012) (Act), … funds, the Office is responsible for ensuring the State’s compliance with the Act and other associated federal … the appropriate governing authority. We found the Office’s monitoring of EBT transactions to be adequate, but …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsDiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… Costs for the Metropolitan Transportation Authority’s (MTA) program to … people with disabilities have declined in recent years, in part due to the MTA’s move to alternative transit services that provided … Costs for the Metropolitan Transportation Authoritys MTA program to …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsState Comptroller DiNapoli Releases Audits
… and addiction treatment services. Auditors found OASAS is not effectively monitoring the expenses reported by …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsDiNapoli: MTA Financial Outlook in Precarious Balance
… on MTA’s 2020-2024 capital program, far behind schedule, only began to pick up pace in the spring of 2021. Further …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balancePark Accessibility for People With Disabilities
… Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period … 8.5 million people, including nearly 1 million individuals with a disability, and based on 2020 estimates from the Mayor’s Office for People with Disabilities, an annual destination for approximately 6 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… requires DYCD and ACS to submit an annual report to the Speaker of the NYC Council documenting the number of youth in … the sex-trafficked and at-risk youth they identified had received adequate services, such as safe housing and medical, … ACS and other stakeholders to reassess the process for gathering data and completing the LL41 annual reports. Make …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… is subject to the reporting requirements. (For example, only certain types of payments to corporations are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsStreet Construction-Related Permits
… DOT will review an application for a street opening permit only when the applicant can demonstrate that the work could … had proof of sufficient insurance. DOT did not ensure that only emergency work was performed within protection periods …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsMedicaid Program – Oversight of Social Adult Day Care Programs
… provided adequate oversight of Medicaid managed long-term care plans to ensure social adult day care program services met program standards. The audit … provided adequate oversight of Medicaid managed longterm care plans to ensure social adult day care program services …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsDiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… degree-seeking students were enrolled in the university. Only 30 percent of full-time bachelor degree-seeking CUNY … data. Of full-time students who first enrolled in 2013, only 53 percent had graduated with a bachelor’s degree within …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesState Comptroller DiNapoli Releases Audits
… equipment. NYCT also did not have an inventory system to account for the equipment it maintains. In a follow-up, …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… to encourage and incentivize qualified banks and credit unions to open or maintain bank branches in underserved … strengthen the local economy. Community banks and credit unions are vital to the stability of small towns, helping … further expand this program and have it utilized by credit unions to continue our mission to create an inclusive …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentCUNY Bulletin No. CU-392
… increment code is 1103 and the salary is not equal to the 5 year step The agency must submit a DTA/CIC Job Action … Salary Rate is equal to one of the steps on the Salary Schedule for that position, and the salary is below the ‘Last … effective 1/1/10, increasing the employee’s salary to the 5 year step of that Salary Schedule. If the Increment Code is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-392-january-2010-increments-cuny-professional-staff-congressCUNY Bulletin No. CU-418
… Increment Code is 1104 and the salary is not equal to the 5 year step The agency must submit a DTA/CIC Job Action … Salary Rate is equal to one of the steps on the Salary Schedule for that position, and the salary is below the ‘Last … effective 1/1/11, increasing the employee’s salary to the ‘5 year step’ of that Salary Schedule. If the Increment Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-418-january-2011-increments-city-university-new-york-cunyDiNapoli Announces State Contract and Payment Actions for February 2016
… with Wadsworth Logging Inc. and $172,000 with Prentiss and Carlisle Management Co. Inc. $595,000 with DLH Energy Service LLC to plug abandoned oil and gas wells. Office of General … Milk Train Rail Trail Project. Major Payments Approved Tax Refunds $1.4 billion for 1.5 million personal income tax …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-state-contract-and-payment-actions-february-2016DiNapoli Announces State Contract and Payment Actions for May 2017
… to provide current information about the number and types of contracts and payments by the state. This builds on his … Sinai Hospital, Our Lady of Lourdes Memorial Hospital and Rochester General Hospital. Legislature – New York State … counsel contract with Spiegel & McDiarmid LLP. State University of New York at Buffalo $8.9 million with Sodexo …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-announces-state-contract-and-payment-actions-may-2017State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Sherburne – Budgeting (Chenango County) The budgets … Trust Funds The treasurer delayed turning over $44,940 of abandoned property to the State Comptroller for three … register did not include an action ordering the deposit of $6,867 with the treasurer during 2017. Town of West …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2007-3
… chief’s entitlement under section 207-m was triggered only when the “base salary” of the highest ranking … that an amendment will have prospective application only, unless the language of the statute clearly indicates a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Opinion 89-12
… covers the conduct of municipal officers or employees only (General Municipal Law §800[5]). Therefore, an …
https://www.osc.ny.gov/legal-opinions/opinion-89-12