Search
DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… and costing taxpayers storage expenses, according to an audit released today by State Comptroller Thomas P. … “Now, hundreds of thousands of unused devices sit idle. I urge the Department of Health to develop and execute a … and Emergency Services and the New York National Guard may have purchased, stored or transported DME, as well as …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringOpinion 98-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Expenses (defense and indemnification by municipality of employees of a public housing authority) PUBLIC OFFICERS … Whether a town may confer the benefits of Public Officers Law 18 upon employees of a town housing …
https://www.osc.ny.gov/legal-opinions/opinion-98-17DiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are … resulting in errors that are costing taxpayers, according to an audit released today by State Comptroller Thomas P. … DiNapoli. Auditors also found numerous problems with how the district managed its purchases. "The Rochester City …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 36 of the 76 (47 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16DiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… Community Renewal (HCR), is falling short in its oversight of several Mitchell-Lama developments, according to an audit … and Community Renewal needs to improve its oversight of conditions at Mitchell-Lama buildings and monitor spending … 2023. They found poor conditions and disrepair at all of the developments. Auditors also found $1.5 million in …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsState Agencies Bulletin No. 2070
… Purpose: The purpose of this bulletin is to notify agencies of a business process change in the submission of the AC 230 Check Reversals and AC 1476 Check Exchanges to … The purpose of this bulletin is to notify agencies of a business process change in the submission of the AC 230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesHomeless Outreach Services in the New York City Subway System
… whether the Metropolitan Transportation Authority (MTA) and the New York City Department of Homeless Services (DHS) have appropriate oversight and monitoring controls over homeless outreach services in the New York City subway system and whether they have met their goal in reducing the number …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemNew York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… payments were provided under CARES and CRTR; of this, $23.8 billion (or 5.8 percent) was received by New York residents, accounting for … released his report on the Enacted Budget for State Fiscal Year (SFY) 2021-22. The Enacted Budget totals approximately …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021Opinion 98-12
… whatsoever for similar purposes, shall be paid into the treasury of such city and shall be credited to the board of … must include an amount reasonably estimated as interest ( id .). We are advised that the Uniform System of Accounts … "city funds". Thus, although the school district is a body corporate and generally regarded as separate from the city …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Calculating Days Worked – Legacy Reporting
… days in the month of February because of the vacation week, consistent days worked and salary should still be …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedOpinion 2007-1
… MUNICIPAL LAW §§103, 104-b: County contracts with private bus companies to provide paratransit services in connection … §104-b. You state that the county contracts with private bus companies to provide paratransit services in connection … do not have the functional capability to ride fixed-route buses due to a disability. The bus companies would …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… SYSTEMS -- Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- … means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … with district bylaws. In addition, the board appointed an independent contractor as treasurer. Galen-Clyde Joint Fire District – …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsCitywide Payment Services and Standards – Controls Over Payments
… payment experiences for the public and promoted time and cost savings for City agencies. The audit covered the period … service for the acceptance of payments and related business processes, offer a variety of payment options, and … was intended to allow agencies to focus on their core business while helping them save time and money. DOF reported …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsOpinion 2002-7
… 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 … 1975 Opns St Comp No. 75-399, unreported; see also Buffalo and Erie County Public Library , supra ; compare Korn … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7College Readiness (Follow-Up)
… metric” to ensure that every student will be equipped with the knowledge, skills, and competencies to graduate high …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planState Comptroller DiNapoli Releases Municipal & School Audits
… next year’s budget. Dolgeville Central School District – Fuel Monitoring (Fulton County) District officials did not … for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 were not properly accounted for … 27 assets could not be located, including 18 with a total cost of $50,905 and nine with no documented cost. …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Management and Maintenance of Non-Revenue Service Vehicles
To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete inventory of nonrevenue service vehicles and to determine whether the nonrevenue service vehicles receive scheduled preventive maintenance are safeguarded and are properly disposed
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesMedicaid Program – Oversight of Health Homes
… of Medicaid Health Homes to ensure that appropriate care was provided and that appropriate payments were made. … benefit under the Medicaid State Plan that provides care coordination and case management to certain Medicaid … removing individuals’ social and economic barriers to care, engaging people in the behavioral and general medical …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homes