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Opinion 91-58
… of express statutory authority ( Mills v Sweeney , 219 NY 213; McCabe v Voorhis , 243 NY 401; Kupferman v Katz , 19 … moneys may not be expended for such purposes (1990 Opns St Comp No. 90-64, p 145; 1988 Opns St Comp No. 88-70, p 137; 1987 Opns St Comp No. 87-80, p 120; …
https://www.osc.ny.gov/legal-opinions/opinion-91-58New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… and believed that success would be achieved through hard work and determination,” DiNapoli said. “Thanks to their …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… Plains, and the villages of Lindenhurst, Hempstead and Patchogue. To read the complete audit, including details for … each municipality examined, visit: http://www.osc.state.ny.us/localgov/audits/swr/2015/firesafety/global.htm For …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… Comptroller Thomas P. DiNapoli, the United States Attorney for the Eastern District of Pennsylvania, the Social Security Administration Office of Inspector General … resident, on wire fraud and Social Security fraud charges for stealing over $200,000 of retirement benefits paid to his …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityDiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… Police today announced the arrest of Alayne Bertolino for allegedly stealing more than $240,000 in New York state … Attorney David Soares and the New York State Police for partnering with my Division of Investigations to bring … Office and the Albany County District Attorney’s Office for their devoted collaborative work on this investigation,” …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsDiNapoli: New York City's Immigrant Population Playing Increased Role in Economy
… Immigrants accounted for $257 billion in economic activity in New York City in … resident who was not a U.S. citizen at birth, account for 37 percent of the city’s population, the largest share in … a more diverse, skilled and educated workforce is vital for the city and our state to compete and succeed in the …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-new-york-citys-immigrant-population-playing-increased-role-economyXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and … comparison be included in the financial statements for the general fund and major special revenue funds. The … plan with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli Releases State Cash Report
… in May were stronger than projected, with collections for the fiscal year now $142.3 million higher than … be used to fix New York’s crumbling infrastructure or for other non-recurring purposes and not to support ongoing … May tax receipts were $166 million higher than projections for the month, but were 4.6 percent lower than a year ago, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportDiNapoli: Albany Man Who Victimized Elderly NYS Pensioner Sentenced to State Prison
… was sentenced to serve two to six years in state prison for stealing $230,000 in pension and social security benefits … he failed to appear at his initial sentencing scheduled for June. He was located in Cohoes with the assistance of the … Superintendent James, and the Schodack Police Department for their partnership in ensuring the victim received the …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-albany-man-who-victimized-elderly-nys-pensioner-sentenced-state-prisonOversight of the Educational Opportunity Program
… for the summer program along with Guidelines for the Operation of EOP (Guidelines), which specify the requirements …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programLead Service Line Replacement Program and Lead Service Line Inventory
… is administering and monitoring the Lead Service Line Replacement Program to ensure funds are allocated properly … Law (Law), requiring DOH to implement a Lead Service Line Replacement Program (Program) to provide municipalities with … low income and the number of lead service lines in need of replacement when distributing awards. The Program received an …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryLead Contamination of State Armories
… were built with an indoor firing range (IFR), used for training purposes. The firing of weapons inside the IFR … guidance, and equipment. In September 2015, the NGB’s Army National Guard (ARNG) issued guidance to all states … of safety measures such as posting warning signs and training all armory employees in lead hazard awareness. ARNG …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… and whether funds at these developments are being used for intended purposes. Our audit covered the period from … enter into written management agreements with agents for management services; these agreements must be approved in … failed to provide a safe and clean living environment for residents, and they misspent funds. Across the three …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsOversight of the Nourish New York Program
… (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus … food supply system and caused serious economic hardships for farms and agribusinesses. Further, food insecurity remains a reality for many New York residents. Nourish NY was developed as a …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programVertus Charter School – Information Technology Asset Management (2025M-9)
… $222,000. The Chief Operating Officer (COO) is responsible for overseeing the IT Department, including IT asset … The COO and IT Department staff are responsible for maintaining detailed inventory records. Audit Summary … and up-to-date inventory records to properly account for IT assets. Although the School Board (Board)-adopted …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Village of Herkimer – Payroll (2025M-37)
… salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon separation from service, represent significant costs for the Village. For the 2024-25 fiscal year, the Village’s budgeted … or adequately supported Furthermore employees were paid for overtime that in some instances was not adequately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37State Comptroller DiNapoli Releases State Audits
… actions were still needed. Department of Motor Vehicles (DMV): Traffic Ticket Surcharges (Follow-Up) (2016-F-12) An … in August 2015 concluded that, on an overall basis, the DMV consistently accounted for and reported all traffic … However, auditors identified certain areas where the DMV could make greater use of the data it maintains to better …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0NYS Comptroller DiNapoli: Amazon Must Ensure Its Business Is Not Adding to Racial Inequality
… York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (the Fund) has … filed a shareholder proposal at Amazon.com, Inc. asking for an independent audit to assess the company’s policies and … New York State Comptroller DiNapoli announced that the New York State Common Retirement Fund the Fund has …
https://www.osc.ny.gov/press/releases/2020/12/nys-comptroller-dinapoli-amazon-must-ensure-its-business-not-adding-racial-inequalityDiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… that have not demonstrated that they are prepared for the transition to a low-carbon economy, New York State … to adapt to the low-carbon future. Companies responsible for large greenhouse gas emissions like those in this industry, pose significant risks for investors.” Oil sands companies produce a heavy type of …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… Fund is part of that worldwide effort and proud that our hard work to protect the retirement security of more than one …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-risk