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DiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… Comptroller Thomas P. DiNapoli’s office, Yates County District Attorney Todd Casella’s office and Yates County … for her crimes,” DiNapoli said. “I thank Yates County District Attorney Todd Casella and Yates County Sheriff …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsCompliance With Freedom of Information Law Requirements
… its subsidiaries have policies, procedures, and processes in place to fulfill CDTA’s responsibilities under the Freedom … of Information Law (FOIL), and to determine if CDTA is in compliance with its responsibilities under FOIL. The audit … when the request will be granted or denied. Maintain a log of all FOIL requests and related communications with …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsDiNapoli: Trouble Ahead for Local Governments and Schools
… (AIM) payments to 12 cities and 20 percent of June Video Lottery Terminal (VLT) aid payments to 15 counties, … pushing for legislation that gives local governments and school districts more flexibility in repaying debt and using …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… Next Generation 911 (NG911) is a long-promised upgrade to New York’s emergency communications system that would allow … which is the primary agency responsible for overseeing the state’s transition to NG911, is years behind schedule on …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911Town of Poestenkill – Credit Card Purchases (2024M-34)
… ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key Findings The Board did not ensure all credit card purchases were adequately … to a Class A misdemeanor for petit larceny in February 2024. She paid $2,640 in restitution, which included …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34DiNapoli: Local Government Debt Levels Off
… helps local governments to build roads, bridges, and schools and buy equipment,” DiNapoli said. “Too much debt can … in debt for each student. Annual debt service costs for schools are partially reimbursed through state building aid, …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offOpinion 93-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Property Tax Cap for Villages Webinar Presentation
Download the presentation to follow along with the webinar video.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-villages-04-07-21.pdfDiNapoli: Capital Planning Problems Persist at NYRA
Problems with capital planning remain for the New York Racing Association NYRA years after a reorganization that was intended to strengthen its finances and operations
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 2001-7
… A town may not impose, upon properties within a new extension to a public parking district, a one-time "entry … ask whether a town may impose, upon properties within a new extension to a public parking district, a one-time "entry … that the town may not impose, upon properties within a new extension to a public parking district, a one-time "entry …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler Announce Guilty Plea in City of Newburgh Embezzlement Case
… District Attorney David M. Hoovler announced today that, John Aber, 49, of Staten Island, pleaded guilty before Orange … the arrest of John Aber. I also thank the Office of the New York State Comptroller for their help in this case and look …
https://www.osc.ny.gov/press/releases/2017/07/new-york-state-comptroller-thomas-p-dinapoli-and-orange-county-district-attorney-david-m-hoovlerDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… selected aspects of NYC’s high school admissions process from the 2018–2019 to 2024–2025 school years, excluding … student, which meant as many as 7,000 students in shelters or temporary housing may not have received geographic … policy. Low-Income Students Overlooked NYCPS used free or reduced-price lunch eligibility data to identify …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processOversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to … that schools are implementing it. However, the Department does not require school districts to submit any documentation …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsOswego School District Public Library – Selected Cash Receipts (2013M-397)
… It is governed by a seven-member Board of Trustees who are elected by Oswego City School District residents. The … the amount of money paid to the Library when there are refunds in property assessments due to tax certiorari … to record all receipts at the time of collection and there are no procedures to ensure individual accountability. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Newark School District Public Library – Board Oversight (2014M-54)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of Library operations for the period …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Controls Over Revocable Consents (Follow-Up)
… the inalienable property (streets and sidewalks) of the City. To obtain a revocable consent, a petition must be filed with the New York City Department of Transportation’s (DOT) Office of …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… BOCES’ capital asset records were not complete or accurate to ensure that assets were accounted for and protected from … with our recommendations and indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103DiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… released the following statement today in response to the Metropolitan Transportation Authority’s release of its … MTA this year, forcing it to borrow almost $3 billion to get through 2020 and saddling it with even more debt in the … soon as possible. “Washington needs to act now to support mass transit, the lifeblood of metropolitan economies.” … New …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… totaling more than $100,000 to Gardner through fraudulent payroll deposits and other payments. To conceal the illegal …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeDiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, growing four times faster than the rate of job … and CEO of Bounce Exchange, a New York City-based IT firm in which the State Pension Fund has invested . …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nyc