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Opinion 89-1
… 487 NYS2d at 80) Lastly, in Gendalia v Gioffre , 606 F Supp 363 (S.D.N.Y., 1985), the court dismissed a Federal … protected property right to the back pay. (606 F Supp at 367) The decisions in Smith , Rubenstein and … supra ; 32 Opns St Comp, 1976, supra ). January 24, 1989 Douglas C. Henry, Supervisor Town of Orwell …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … with any evidence to indicate that the established fees for the adult education services were reasonable or related … the policy did not establish dollar limits, specify the number or type of quotes to be obtained or the required …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsOpinion 2000-9
… of their moneys (see 1991 Opns St Comp No. 91-32, p 91; Schulz v Pataki , _____ AD2d _____, 708 NYS2d 177), they …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Comptroller DiNapoli Releases Municipal Audits
… manner. No one independent of the director reconciled the daily sales logs to his annual report of driving range fees. …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsCicero Volunteer Fire Department - Financial Activities (2025M-138)
… were safeguarded? Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer … contained invalid reconciling items and, as of March 2025, the Treasurer was 11 months behind in completing the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Odessa – … more than $2.5 million of the component and participating school districts’ surplus funds over the last three school years. Afton Central School District – Fund Balance …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 91-63
… who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of a hardware store and maintains office space in the same building in which the store is located, but has no relationship with the …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 98-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 92-15
Whether a county is required to provide benefits pursuant to General Municipal Law 207c to a deputy sheriff who has been determined partially disabled in a workers compensation proceeding
https://www.osc.ny.gov/legal-opinions/opinion-92-15DiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… manner being diverted for inappropriate or unauthorized use. Generally, drugs that are highly prone to abuse are … pharmacy filled two telephone orders for the anti-anxiety drug Alprazolam on the same day for one recipient. Each order … for a 30-day supply even though telephone orders for this drug are limited to a five-day supply that can only be …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… The Metropolitan Transportation Authority (MTA) set annual goals for minority- and women-owned business … contracts at around 20 percent, lower than the target set in statute and did not give rationale for the lower … 28.92 percent statewide goal, as required by regulation; Set appropriate annual goals for MWBE participation in MTA …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesDiNapoli: New York City’s Public Hospitals Need To Do More To Provide Interpretation Services
… Thomas P. DiNapoli found that the New York City Health and Hospitals Corporation (H+H) is not fully meeting … for those in need of language assistance. “The Health and Hospitals Corporation has a tall order given the … care providers. This audit found a number of shortcomings and offers recommendations that H+H can use to improve …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-new-york-citys-public-hospitals-need-do-more-provide-interpretation-servicesDiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… in New York state comprise 22 percent, or 4.4 million, of the state’s population, which is well above the national average of 13 percent, according to a report released today by State Comptroller Thomas P. DiNapoli. Immigrants have … in New York state comprise 22 percent or 44 million of the states population which is well above the national …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… A company that was supposed to collect rebates from drug manufacturers on behalf of the New York State Health … HealthCare to administer the Empire Plan’s prescription drug program. Under the contract, United was responsible for agreements with drug manufacturers for rebates, discounts, and other …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysDiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… for state revenues by $5.2 billion through July. New Gov. Kathy Hochul and state leaders should think …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… P. DiNapoli today announced corporate retailers Macy's and Ross Stores have agreed to shareholder proposals filed by … on how they monitor their overseas apparel suppliers and subcontractors in an effort to protect human and workplace standards. "Human rights and workplace safety …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… local governments, and public authorities through their Cyber Incident Response Team (CIRT) is achieving the desired … the appropriate customers and their needs. “New York’s Cyber Incident Response Team plays a vital role in … It also held or participated in 32 training sessions and 13 tabletop exercises, which stimulate discussion of various …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… Limited course offerings and lack of access to advisors may be … complained that they could not register for a desired course; Significantly, 139 of those 252 students (55 percent) indicated they were unable to register for a course that was required for their major; and 103 of those …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… case management, access to health care, treatment for substance abuse, childcare services and assistance with finding … delivered to many, as follows: Six of 13 cases requiring substance abuse services (46%). Five of 19 cases requiring …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… will achieve all of the $500 million in annual savings by 2025 that is built into its budget. DiNapoli’s report urges … and Debt It is currently uncertain how large the MTA’s 2025-2029 capital program will be or how it will be funded. … the assessment to inform the selection of projects in the 2025-2029 capital program and its progress toward improving …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-back