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Opinion 99-13
… generally should be estimated based on reliable factual studies or statistics ( NY Tel. , supra ; Jewish … , supra ; cf . Larsen Baking v City of New York , 30 AD2d 400, 292 NYS2d 145 affd 24 NY2d 1036, 303 …
https://www.osc.ny.gov/legal-opinions/opinion-99-13DiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… click here: www.osc.state.ny.us/osdc/rpt5-2016.pdf A video on DiNapoli's 2015 Wall Street report is available here …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… released today by State Comptroller DiNapoli. Every county and city in the state, along with many towns and villages, depend on these funds to pay for essential … Just as our Main Street small businesses can’t rebuild alone, our local governments don’t have the means to do this …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsOversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately … departments’ oversight of food service establishments to ensure they comply with the State Sanitary Code to prevent … To determine whether the Department of Health adequately …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsCustodial Service Contract Procurement and Oversight
… Objective To determine whether the selected New York City Department of Education contracting practice was effective in procuring … years at the lowest available price, while maintaining the quality of service. The audit covered DOE’s procurement of … To determine whether the selected New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… Did Roosevelt Childrens Academy Charter School School officials adequately secure and protect …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December … officials notified the local health department about test results exceeding the lead action level within the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December … or cooking. Resampled for Cycle Three, the fourth outlet’s test results showed the lead level was reduced below the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… [read complete report – pdf] Audit Objective Did the Town of Marathon (Town) … reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) … the Town’s financial affairs throughout the year. This report includes 10 recommendations that, if implemented, will …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… – Procurement (Suffolk County) District officials did not always use a competitive process to procure goods, … In addition, required verbal or written quotes were not always obtained when goods and services were procured. … employed by a company the district contracts with, did not disclose his company’s interests or abstain or recuse …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… overpayments. New York City Department of Education (DOE): Compliance with Special Education Regulations for the Provision of Services (2018-N-5) Auditors determined that DOE did not arrange for special education services within the …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… 2019 because the property values were reduced by over $6.1 million annually for land valued at a total of almost $8.2 million. The DEC did not have a comprehensive up-to-date data … exclusively devoted to, and sustainable for, forest crop production, and stocked with a stand of trees sufficient to …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesDiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… crisis situations.” Opioid deaths skyrocketed by 44% in 2020 over the prior year, while the number of inpatients … 33%. Providers believed less people were getting help for the following reasons: the possibility of catching … Auditors found that OASAS needs to improve its guidance for the emergency plans for residential or inpatient programs …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesState Agencies Bulletin No. 1396
… Purpose To provide agency instructions for processing the April 2015 Longevity Payment for Long-Term Seasonal Employees. Affected Employees Seasonal … five years. Effective Date(s) Payments may be submitted for Institution Extra Lag paychecks dated 04/30/15 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1396-april-2015-longevity-payment-long-term-seasonal-employeesDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… bathroom entrances, playgrounds, drinking fountains and a spray shower at Staten Island’s Clove Lake Park. An …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… for fiscal year end 2021 through the Public Authorities Reporting Information System (PARIS) and is not independently … reported 359 new projects in 2021, led by Finger Lakes region IDAs, which reported 80 new projects with a combined … topics, and encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… had submitted plans, a number of them were over a decade old and some had never submitted a CVA. The review of the 317 … had out-of-date ERPs, including 15 that were over a decade old. 33 water systems (10%) had out-of-date VAs, including 16 over a decade old. 30 water systems (9% of those audited) did not have …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Agencies Bulletin No. 1237
… employees of the Department of Environmental Conservation and the Office of Parks, Recreation and Historic Preservation in the following bargaining units … in the 2011-2016 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1237-april-2013-longevity-payment-long-term-seasonal-employees