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Opinion 91-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … park land fee upon subdivision plat already so assessed by town) TOWN LAW, §277(1); VILLAGE LAW, §7-730(1): When a town has …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Opinion 90-49
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … for the municipal auditing body or official to determine, in the first instance, whether a claimant is entitled to the per day compensation in each particular case. 1981 Opns St Comp No. 81-179, p 191, …
https://www.osc.ny.gov/legal-opinions/opinion-90-49DiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… Thomas P. DiNapoli. "This audit has identified ways in which the Thruway can improve its collection of tolls and … from users of E-ZPass with the rest through Tolls by Mail. In 2021, the Thruway collected $804 million from tolls and … portion of that money is from vehicles registered in New Jersey ($34.2 million) and Connecticut ($16.7 …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesDiNapoli: Brooklyn Leads NYC’s Economic Recovery
… DiNapoli. “The pandemic halted Brooklyn’s booming economy in 2020 and exacerbated some existing inequities,” DiNapoli … million) and is the city’s fastest growing borough with a 9.1% increase in population from 2010 to 2020. Its economy … to the pandemic, major crimes in Brooklyn (i.e., murder, rape, robbery, felony assault, burglary, grand larceny, and …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-brooklyn-leads-nycs-economic-recoveryOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Gaylor Jr., 41, of Olean, was charged with Grand Larceny in the Second Degree, two counts of Forgery in the Second … Official Misconduct in Cattaraugus Court. Gaylor Jr. is accused of paying his personal credit card bills directly … department’s account and writing unauthorized checks to himself. Gaylor Jr. allegedly used more than $50,000 of the …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Darcy J. Conaway was charged this week with grand larceny in the third degree for allegedly syphoning more than $3,000 … District Attorney O’Geen for their continued partnership in fighting corruption.” “Today’s arrest was the result of a … Conaway was released on $1,000 bail and is due back in court on Nov. 5. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… Department of Health (DOH) allowed more than $1.5 billion in improper Medicaid payments over the course of several years due to errors in its billing system and may have exposed patients to unqualified and uncredentialed health …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… officials with weekly releases planned throughout October in recognition of National Cybersecurity Awareness Month, … Unit. The theme for this year's campaign is "See Yourself in Cyber," highlighting the critical roles that all people play in cybersecurity. The trainings include: Cybersecurity …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsIX.6.D HHS Payment Management System – IX. Federal Grants
… corresponding disbursements to the appropriate account(s) in PMS. In order to receive funds through PMS, each agency is … based on the project’s accounts receivable balance in SFS. For those state agencies that must receive permission …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… provide crucial financial support during difficult times in the lives of hundreds of thousands New York workers and … “New York’s social insurance programs play a vital role in helping hundreds of thousands of New Yorkers each year … said DiNapoli. “We saw the importance of these benefits in helping employees meet household needs during the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersHomeless Services Housing Needs Assessment (2021-S-23) 180-Day Response
To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to permanent housing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s23-response.pdfDownsville Fire District – Procurement and Claims Audit (2022M-130)
Determine whether the Downsville Fire District’s (District) Board of Fire Commissioners (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/downsville-fire-district-2022-130.pdfOswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfRural New York: Challenges and Opportunities
This report focuses on the challenges commonly faced by rural New Yorkers. Ten rural counties—Allegany, Chenango, Delaware, Essex, Greene, Hamilton, Lewis, Schuyler, Sullivan, and Wyoming—were selected as representative of rural New York.
https://www.osc.ny.gov/files/reports/pdf/challenges-faced-by-rural-new-york.pdfSewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfIssue Brief: New York City Health + Hospitals
New York City Health + Hospitals (H+H) is the largest municipal public health system in the country and the City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients.
https://www.osc.ny.gov/files/reports/osdc/pdf/health-hospitals-issue-brief.pdfHomeless Services Housing Needs Assessment (2021-S-23)
To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to permanent housing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s23.pdfCheektowaga Central School District - Capital Project Management (2022M-90)
Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School capital project (Project) in a transparent manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cheektowaga-central-school-district-2022-90.pdfDelaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdf