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State Comptroller DiNapoli Releases Audits
… days of creating a wage investigation case, as recommended in its procedures. In 55 of the 69 cases, the first contact did not occur for … violations, especially for vehicle owners residing outside NYC. The city has large outstanding balances due from …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsCourse Offerings
… percent) indicated they were unable to register for one or more desired (required or elective) courses, thus delaying … course schedules are established using enrollment data from prior semesters. In addition, 13 of 25 officials told us … (31 percent) ultimately dropped out (did not graduate from CUNY). Key Recommendations Ensure that CUNY students …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsOpinion 96 - 11
… town real property); (on town board motion in lieu of petition) TOWN BOARD -- Powers and Duties (submission of … A town board, on its own motion without the necessity of a petition, may submit a resolution for the sale of real … are set forth in article 7 of the Town Law (§90 et seq .). Section 94 provides that a town board, on its own motion, may …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 90-45
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Standardization (contents … opinion, efficiency or economy will be served. This is in reply to your letter requesting our opinion on the … make and size of loader tires. The reasons recited in the proposed resolution to support standardization are …
https://www.osc.ny.gov/legal-opinions/opinion-90-45DiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… a breakdown of not-for-profit contracts by organization, region and length of days for approval. “The state needs to … To view late contracts by region , visit: … te.ny.us/press/releases/may15/late_contracts_subject_pcl_by_region.pdf … State agencies were late more than 77 percent 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)
… or notes are issued. Under LFL Section 10.10(d), when a village is authorized by a special or general law to incur debt to liquidate an … health insurance payments for at least the last two fiscal years. The 2025-26 tentative budget includes a …
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
… budget for 2018 as well as a multi-year financial plan. In September, the county received a designation of "significant fiscal stress" in the latest round of scoring from DiNapoli's Fiscal Stress … The county has the fourth-highest fiscal stress score in the state. "A healthy fund balance is a key measure of a …
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
… bonuses in 2007 declined 4.7 percent from record levels in the prior year to $180,420 even though the credit crunch and … in the securities industry during the second half of 2007 are a fairly clear indicator that tax collections, … that have not yet been exercised, which could increase the value of bonuses realized by employees by billions of …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordLead Poisoning Prevention Program
… and behavioral problems, kidney damage, and even death. In New York State, the Department of Health (Department) is … health departments (LHDs). LHDs follow Department guidance in creating programs to address lead-poisoning prevention … frequently for cause. Key Findings While we found that, in general, the LHDs are providing required Program services …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programArea #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … The first step in implementing adequate access controls is determining what level and type of protection is … to guess. Schools should be aware that State Education Law and Regulations14 require student PII be password …
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
… State Education Commissioner Betty A. Rosa. The full op-ed is below: We should be teaching financial literacy in NY's … and investing. They become better equipped and informed to make important financial decisions in the future that … applying for a credit card, student loan or mortgage. It's time for New York to catch up to states who for decades …
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
… Over the past ten years, state aid to school districts has increased $6 billion to $23.3 billion in … Thomas P. DiNapoli which examined school aid patterns and trends in New York. “School aid is the largest single … of a ruling by the State Court of Appeals in the Campaign for Fiscal Equity lawsuit. After the ruling, the state …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsState Comptroller DiNapoli Releases Municipal Audits
… officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 … officials adequately assessed the impact of the pandemic on financial operations while developing estimates for … officials adequately assessed the impact of the pandemic on financial operations while developing estimates for …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 88-37
… to replace a similar vehicle which was in service for a year or more. Prior opinions, including 11 Opns St … finance all or part of the cost of any object or purpose for which serial or sinking fund bonds may be used. Section 21.00(a) provides that a serial bond may be used for any object or purpose having a period of probable …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Subway Wait Assessment
… Purpose To determine whether New York City Transit (Transit) provides … structure, and other factors; and where Transit fails to meet the wait assessment, whether it determines the causes …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … did not review or update the sampling plan to identify all water outlets for sampling or exemption. We reviewed the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9DiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… radioactive materials or radiation equipment or check to ensure that they were licensed or registered, according to an audit released today by New York State Comptroller … with registered radiation equipment. DoHMH did not have records for two of them. Of the remaining 51 hospitals, …
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
… For a copy of the report, visit: http://www.osc.state.ny.us/localgov/audits/towns/2014/fishkill.pdf DiNapoli … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … Investigations Unit, 14th Floor, 110 State St., Albany, NY 12236. … The former recreation director in the town of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillUnified Court System Bulletin No. UCS-46
… the Laws of 2000, which implement agreements between the State and various bargaining units in the Unified Court …
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
… Objective To determine if the Office of Information Technology Services (ITS) is adequately … year after the contract start date, ITS executed a Project Change Request (PCR), including a pricing rate change. The PCR removed Service Level Credits, which …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffing