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DiNapoli Audit Finds Gaps in NYC School Safety Planning
… the district-wide safety plan, including: procedures to test drills in coordination with local emergency responders; …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… Agencies (IDAs) reported providing $751 million in net tax exemptions for local economic development efforts in … showed IDAs provided approximately $1.4 billion in total tax exemptions to 4,385 projects in 2017. These exemptions … million (5.1 percent) over the prior year. In 2016, net tax exemptions were up $20 million, nearly 3 percent, from …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… Thomas P. DiNapoli, Richard P. Donoghue, United States Attorney for the Eastern District of New York, William F. … for the school district. Instead, Gregg allowed a local contractor to use the credit card for his own personal … said. “This plea sends a strong message that corrupt local officials will be held accountable for stealing …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… York State Comptroller Thomas P. DiNapoli today announced that an audit of the New York State Department of Health (DOH) found that medications and potentially hazardous medical supplies … too many instances of medication and medical supplies that were missing and that has to be addressed at once. The …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersComptroller DiNapoli's Office Releases State Revenue Forecast
… The Office of New York State Comptroller Thomas P. DiNapoli … The Office of New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapolis-office-releases-state-revenue-forecastOpinion 88-18
… to your town pursuant to Tax Law, §261(3) are required to be apportioned among the town and certain villages in the … prescribes the manner in which mortgage tax moneys are to be apportioned between a town and village. That statute … provides that the date of incorporation of a village shall be the date the Secretary of State files the report of …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-12
… Samuel A. Weissmandl, Administrative Assistant Village of New Square …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Audit Faults Justice Center Records, Raises Questions on Accountability
… The Justice Center for the Protection of People with Special Needs left three individuals who had committed serious acts of abuse or neglect against vulnerable New Yorkers off a registry, a list of individuals prohibited from holding jobs that involve … The Justice Center for the Protection of People with Special Needs left three individuals who had …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… The Times Union published an op-ed from New York State … the shortcomings of the Olson Group’s COVID-19 report and the need for an independent commission to review the state’s pandemic response. The full op-ed is … The Times Union published an oped from New York State …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseDiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… districts at a higher rate if at least 30% of the costs for lunch is spent on eligible New York produced and … 2018, New York enacted an additional state reimbursement for school lunch programs that spend at least 30% of their … The program increases the reimbursement schools receive for lunches from 5.9 cents to 25 cents per meal. Eligible …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedOpinion 89-27
… NYS2d 619), rather than the more stringent strict scrutiny test. Each situation must, of course, be examined upon its …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 88-61
… REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY … the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is … the payment of taxes without penalty. You ask whether a certificate of mailing of the U.S. Postal Service postmarked …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 91-62
… longer needed for village purposes (see, e.g., 1988 Opns St Comp No. 88-1, p 1). Further, a conveyance of unneeded … to a school district public library ( cf . 1981 Opns St Comp No. 81-81, p 82, concerning the conveyance, without … district to a school district public library; 1982 Opns St Comp No. 82-305, p 389, concerning conveyance by a town to …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 91-40
… on which he was scheduled to work. After the Schampier decision, according to the sponsor's memorandum in support of the 1984 amendment to section … art 1, §11). We based our conclusion on a 1977 memorandum decision of the Court of Appeals, Board of Education of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-40State Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… today’s State of the State Address, Gov. Hochul outlined her priorities for New Yorkers in 2026, including addressing … todays State of the State Address Gov Hochul outlined her priorities for New Yorkers in 2026 including addressing …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… in Chautauqua County, live paycheck to paycheck. Every dollar stolen is a dollar not spent servicing our community. … Court before Judge Stephen Cass and is due back in court on June 13, 2023. The charges against the defendant are … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesMiddletown Employee Charged With Theft
… Kevin P. Bruen said. “This case involved a public employee who stole from taxpayers for his own personal …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
Pursuant to Article 4 Section 40 Paragraph 3 of the State Finance Law Vouchers and Expense Reports should not be submitted for payment against lapsing appropriations unless the corresponding liability was incurred before the end of the fiscal year
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsComptroller DiNapoli Releases Municipal Audits
… today announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , … Comptroller DiNapoli today announced completed audits for Clifton ParkHalfmoon Fire District No 1 Clifton Park …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2