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Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… children’s growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to … District officials did not properly identify, report or implement needed remediation to reduce lead exposure in … and the public may have access to and could consume water from, were not sampled or properly exempted by District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … her campaign fund. The public corruption case arose out of a cooperative federal-state partnership between the State …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingThe Child School – Compliance With the Reimbursable Cost Manual
… School is certified to provide special education services for up to 239 children. Pursuant to the State Education Law, special education providers, such as the School, are reimbursed for their services using tuition rates established … Among the ineligible OTPS costs were: $163,663 for a less-than-arm’s-length contract for building maintenance …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualOpinion 2004-7
Whether a village may utilize the tax levy procedures for the enforcement of delinquent water user charges against properties outside the village
https://www.osc.ny.gov/legal-opinions/opinion-2004-72025 Gender Pay Gap
Women in New York working full time earned 87.3 cents on the dollar compared to men in 2023.
https://www.osc.ny.gov/files/reports/pdf/2025-gender-wage-gap.pdfAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… operations. The Bureau monitors licensed private schools and registered business schools to ensure compliance with applicable provisions of the Law and the Commissioner of Education's Rules and Regulations (Regulations). Key Finding In our opinion, …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Health and Safety of Children in Foster Care (Follow-Up) (2019-F-23)
We have followed up on the actions taken by officials of the New York City Administration for Children’s Services (ACS) to implement the recommendations...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f23.pdfDiNapoli: Pharma Company Agrees To Bar Its Drugs From Use In State Executions
… Comptroller Thomas P. DiNapoli announced that in response to a Common Retirement Fund shareholder resolution, Akorn … new policy in a letter to DiNapoli’s office. As a result of Akorn’s actions the Fund will withdraw its shareholder … annual meeting this spring. The Fund holds 302,684 shares of Akorn with an estimated value of $14.5 million. “Botched …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-pharma-company-agrees-bar-its-drugs-use-state-executionsOpinion 99-1
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer … award program for volunteer firefighters must be held in trust. (2) A service award program may provide death …
https://www.osc.ny.gov/legal-opinions/opinion-99-1DiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… New York City projects a surplus of $439 million in the 2017 fiscal year, which is likely to grow as the year … economy is strong, but job growth and tax collections in the near future are unlikely to be as robust as they have been in recent years," DiNapoli said. "Additionally, a number of …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsOpinion 88-42
… revenues than that to which it is entitled is obligated to refund such moneys to the county for the benefit of the … than that to which they were entitled were obligated to refund the excess amounts for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-42DiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… today announced that clothing-maker Guess? Inc. has agreed to disclose its efforts to mitigate a variety of risks including workplace safety and … supply chain. As a result of the corporation’s agreement to publish an annual sustainability report, DiNapoli withdrew …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risksThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… covered the expenses reported on NIS’ CFR for the fiscal year ended June 30, 2015, and certain expenses reported on NIS’ CFR for the fiscal year ended June 30, 2014. Background NIS is an SED-approved, … years ended June 30, 2015, NIS reported approximately $11.6 million in reimbursable costs on its CFRs for the five …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualOpinion 91-52
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of local residents) GENERAL MUNICIPAL LAW, §103; MUNICIPAL HOME RULE LAW, §§10, 33; STATE CONSTITUTION, ART 1, §11; … Williams v Bryant , 53 AD2d 229, 385 NYS2d 425; Pacificorp Capital Inc. v City of New York , 741 F Supp 481, 486; cf . …
https://www.osc.ny.gov/legal-opinions/opinion-91-52DiNapoli: Restaurant Industry Critical to New York City's Economy
… York City’s restaurant industry had 23,650 establishments in 2019, provided 317,800 jobs, paid $10.7 billion in total … immigrants and providing a range of options fitting for a world-class metropolis. It’s important that the state and … of the shutdown. The state must do everything in its power to ensure our small businesses survive beyond the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyCity of New Rochelle - Elevator Inspections (2018M-62)
Determine whether City Bureau of Buildings officials ensured that elevators were inspected as required by code or local law, as applicable.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-rochelle.pdfOpinion 96-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … of apportioning costs under cooperation agreement) TOWN LAW, §§176(10), 176-b; GENERAL MUNICIPAL LAW, §119-o: Several …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Advanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… The audit included expenses claimed on ATC’s CFRs for the three fiscal years ended June 30, 2015. Background … was incorporated June 2000 in the State of New York as a for-profit organization, and is approved by SED to provide … 2015, ATC served between 162 and 213 students. ATC is paid for its services using rates established by SED. The rates …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualOpinion 90-56
… gifts upon their employees, but rather are providing a form of compensation as a condition of employment to induce …
https://www.osc.ny.gov/legal-opinions/opinion-90-56State Comptroller DiNapoli Releases Municipal & School Audits
… accurately recorded collections that auditors reviewed in the central accounting records, she did not always deposit collections in a timely manner. Auditors also identified that staff in … issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0