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Opinion 96 - 11
… terms in the public interest (see, e.g., Matter of New City v Flagg , 111 AD2d 814, 490 NYS2d 560 affd 66 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 90-45
Concerning the propriety of a proposed resolution to standardize on a particular make and size of loader tires
https://www.osc.ny.gov/legal-opinions/opinion-90-45DiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… can’t continue to ask NFPs to help care for our children, look after the elderly and provide so many other important services without holding up our end of the bargain,” DiNapoli said. “Although recent … was paid by three agencies: Agency Amount Percent of NYS Interest Paid Department of Health $136,076 70% Office of …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsVillage of Washingtonville – Budget Review (B25-6-1)
… (Village), subject to the provisions of Local Finance Law (LFL) Section 10.10, to issue debt not to exceed $4.5 … when a village is authorized by a special or general law to incur debt to liquidate an operating deficit, it must … greater than the tax levy limit (tax cap) unless a local law is adopted to override the limit. Review the proposed …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… From 2014 through 2016, Broome County depleted its fund balance to dangerously low levels jeopardizing public … fiscal stress score in the state. "A healthy fund balance is a key measure of a municipality's financial … that leave $255,000 as a cushion for a general fund operation in excess of $247 million (as was adopted for 2017) …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Average Wall Street bonuses in 2007 declined 4.7 percent from record levels in the prior year to $180,420 even though the credit crunch and market turmoil battered profits, according to an estimate … prior year to $180420 even though the credit crunch and market turmoil battered profits according to an estimate …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordLead Poisoning Prevention Program
… address lead-poisoning prevention requirements and provide case management and follow-up services for children based on … system used by LHDs to carry out the required case management and follow-up activities for children with … could not be made based on the documentation in the case file, accounting for 43 (11 percent) of the 400 case …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programArea #7 – Access Controls – Information Technology Governance
… prescribe who or what computer process may have access to a specific IT resource, such as a particular software … For example, former employees’ accounts should be disabled on the day they leave local government or school employment … is limited accountability because someone else knows the password. Holding passwords to certain requirements makes …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… manage their finances before applying for a credit card, student loan or mortgage. It's time for New York to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsDiNapoli Report Examines State School Aid Trends
… ten years, state aid to school districts has increased $6 billion to $23.3 billion in 2015-16, according to a report … provide policymakers and the public additional information on education funding in New York.” Over the past decade, … the ruling, the state committed to spend an additional $5.5 billion, using a new, transparent funding formula phased …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsState Comptroller DiNapoli Releases Municipal Audits
… estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – Town … estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – City … estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 88-37
… vehicle to be used as a police car may be financed by the issuance of capital notes only when the vehicle is … the purchase of five automobiles to be used as police cars by the issuance of a capital note. Section 28.00(a) of the … A five-year period of probable usefulness is established by subdivision (29) of section 11.00 for motor vehicles. The …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Subway Wait Assessment
… The System Data & Research Division of Operations Planning at Transit calculates the wait assessment statistic based on … unit. The reports are also reviewed on a monthly basis at the MTA Transit & Bus Committee Meetings. The Rail Control …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentComptroller DiNapoli Releases State Audits
… 1, 2013 through March 31, 2014. Auditors identified about $3.3 million in inappropriate Medicaid payments, … By the end of the audit fieldwork, auditors recovered about $2 million of the overpayments identified. Department …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … water outlets for sampling or exemption. We reviewed the test results for 40 of the 135 water outlets that exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9ADAPT Community Network – Compliance With the Reimbursable Cost Manual
… provide full-day Special Class and full-day Special Class in an Integrated Setting preschool special education service … school year, ADAPT served about 548 preschool students. In addition to the preschool cost-based programs, ADAPT … June 30, 2015, ADAPT reported approximately $53 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualDiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… The New York City Department of Health and Mental Hygiene (DoHMH) … not always inspect facilities using radioactive materials or radiation equipment or check to ensure that they were …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… its senior center, including providing food, coffee, bingo games, and organizing paid day trips and overnight trips. The … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillUnified Court System Bulletin No. UCS-46
… payment. Eligible Full-Time employees on Sick Leave at 50 percent on the eligibility date are entitled to the full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentOversight of Information Technology Consultants and Contract Staffing
… and information provided by ITS through April 29, 2019. About the Program ITS provides statewide IT strategic …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffing