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Physical and Financial Conditions at Selected Mitchell-Lama Developments
… collect over $1.5 million in unrealized rental income from apartments that remained vacant for more than 120 days. Key …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsLead Service Line Replacement Program and Lead Service Line Inventory
… whether the Department of Health (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are allocated properly and being used by municipalities effectively and only for allowed purposes, and whether the water utility …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryOpinion 91-14
… Report to the Governor on Legislation, Senate Int. 1122, Pr. 1123, enacted as L 1960, ch 102). Although the … §§81, 221, containing provisions for permissive referendum when a town provides refuse collection as a town-wide … §209-e[3] containing provisions for permissive referendum when the boundaries of a district are extended). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Vertus Charter School – Information Technology Asset Management (2025M-9)
… School (School) officials appropriately track, inventory and safeguard information technology (IT) assets acquired or … well as highly portable items, such as monitors, laptops and tablets and interactive displays. These assets can make up a … School officials did not appropriately track inventory and safeguard IT assets acquired or in use during the audit …
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-37Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… to Grand Larceny for stealing from the town’s fire company and agreed to pay $9,838 in restitution, State Comptroller … Oswego County District Attorney Anthony J. DiMartino, Jr., and New York State Police Superintendent Steven G. James … all who rely upon it. I thank District Attorney DiMartino and Superintendent James for their continued partnership and …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyDiNapoli Report Tracks MTA's Shifting Revenue Streams
… 17% and 22% below their respective 2019 levels. Bridge and tunnel toll revenue was up as driving increased during the … elevated compared to prior to the pandemic. Bridge and tunnel crossings were up 2% and revenue was up 24% over 2019, …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsDivision of Housing and Community Renewal Bulletin No. DH-140
… due to the implementation of the Longevity Service payment and to provide instructions for payments not automatically … the 2023-2026 Agreement between the State of New York and DC 37, provides for payment of the 2025-2026 Longevity … 04/01/2025 based on an eligibility date of 03/31/2025 and will be processed in separate paychecks dated 04/23/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-140-april-2025-district-council-37-dc-37-rent-regulationDiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… over $230,000 from an elderly victim. His co-defendant in this caretaker scheme, Amber Diacetis, a 31-year-old Albany woman, pleaded guilty to grand larceny in the third degree last year. “Preying on a vulnerable … and social security benefits while forcing him to live in squalor in his own home is reprehensible,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerOversight of the Educational Opportunity Program
… monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes. … SUNY operates the EOP, which provides access, support, and financial aid for disadvantaged students who show the … monitoring the Educational Opportunity Program EOP and if SUNY and the campuses are using EOP funding for …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programOpinion 89-49
… This opinion represents the views of the Office of the State Comptroller at the time it was … as substitute for a previously named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on the … Whether a fee is properly imposed pursuant to subdivision 1 or 2 of section …
https://www.osc.ny.gov/legal-opinions/opinion-89-49NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… New York State Comptroller Thomas P. DiNapoli and Dutchess County Executive Marcus Molinaro urged local … with disabilities maintain their health, independence and quality of life. DiNapoli and Molinaro today met with area residents, not-for-profit … State Comptroller DiNapoli and Dutchess County Executive Marcus Molinaro urged local …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsOpinion 92-33
… with chamber of commerce) PARK DISTRICTS -- Powers and Duties (expenditures for promotional services) LOCAL LAWS … PUBLIC CONTRACTS -- Professional Services (promotional and publicity services); (procedures for obtaining) -- Contracts Not Requiring Bidding (promotional and publicity services); (procedures for obtaining) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 92-54
… of section 801 are inapplicable to contracts between a municipality and corporation in which a municipal officer or … 802(1)(b) provides an exception for contracts between a municipality and a private entity when a prohibited interest … Municipal Law, §802[1][g]). Section 60.10(a) authorizes a municipality to sell notes at private sale to a bank or trust …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 91-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and manage the Town’s ambulance service? Audit Period January 1, 2023 – … The Board did not adequately oversee or manage the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… “Thanks to their love, support and teachings, I achieved my dream of a career in public service, culminating in being … with great pride that I accept this high honor, and I know my parents and grandparents would be so very proud of this …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… year-end surplus of $3.9 billion that will be used to prepay expenses for the next fiscal year, helping the city balance its FY 2025 executive budget, according to a report released today by State Comptroller Thomas P. … projected yearend surplus of $39 billion that will be used to prepay expenses for the next fiscal year helping the city …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… A sampling of municipalities from across New York reveals gaps in the review of fire safety plans or evacuation procedures for public … Thomas P. DiNapoli. The audit reviewed enforcement of the state’s Uniform Fire Code in seven cities and three … A sampling of municipalities from across New York reveals gaps in the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… federal legislation ending continuous Medicaid coverage in March 2023, New York state began the process of redetermining eligibility for every enrolled … DiNapoli found this “unwinding” may not meet projections in the Division of the Budget’s (DOB) Mid-Year Update to the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-plan