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Brownfield Cleanup Program
… not a requirement of the program, DEC officials state that remediation of sites makes them more attractive to potential … interested in the Brownfield Program must submit an application to DEC. Upon approval, DEC formalizes program … and guidance on next steps, and identify roadblocks to remediation and resolutions. Failure to initiate, proceed …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… The state’s Financial Plan shows a growing structural budget deficit with a cumulative three-year budget gap of … Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Opinion 90-60
… finance recycling center under General Municipal Law, §120-w) PUBLIC CONTRACTS -- Installment Purchases (to finance … a "lease purchase" or an "installment purchase" (1989 Opns St Comp, unreported, April 7, 1989; 1980 Opns St Comp No. … maintenance" of a solid waste facility is, in our opinion, broad enough to encompass both full service contracts where a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Wall Street Bonuses Declined in 2011
… State Comptroller Thomas P. DiNapoli. Click here to view a video of Comptroller DiNapoli discussing this year’s Wall Street bonus report “Cash bonuses were down in 2011, reflecting a difficult year on Wall Street,” …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. … New York City Transit: Maintenance and Inspection of Event Recorder Units (2018-S-19) Auditors found train car … (SED): Early Childhood Learning Center of Greene County: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Localities Spending More to Address Climate Change Hazards
… a 10-year period, with about 55% of the total in response to climate-related hazards such as increased flooding and … today by State Comptroller Thomas P. DiNapoli. “Climate change poses significant threats to communities in New York. … to climate change, with flooding and increased storm activity far outweighing other issues. Respondents reported …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… Thomas P. DiNapoli. The campaign, known as the Life Pass It On Trust Fund, had a balance of more than $1 million … 1, 2013 through December 31, 2015. In addition to the Life Pass it On Trust Fund, auditors reviewed the Autism Awareness … has stagnated in recent years. Specifically: The Life Pass It On Trust Fund received contributions in the $4,000 to …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateState Agencies Bulletin No. 1959
… W-2 reporting for 2021, agencies must submit AC230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always forward payroll checks … Uncashed Payroll Check Outreach, any paychecks issued in 2020 that are not cashed, reversed, or reissued will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksOpinion 90-18
… supplies. You ask whether the purchase of medical supplies by a county department of health is subject to the competitive … Law, §103. General Municipal Law, §103(1) provides, with certain exceptions, that: ... all contracts for public …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Capital Asset Management
… Statewide Financial System Asset Management Module (SFS AM) to house and maintain capital asset information in a … with generally accepted accounting principles. SFS AM is used by State and agency managers to effectively … bureau to agencies by monitoring and coordinating SFS AM capital asset inputs, assisting agencies in the management …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… to these essential special education services.” Children who are referred for special education services undergo a … and if approved, an Individualized Education Program (IEP) is developed. The services recommended under the child’s IEP … in a solution. SED also does not collect any information on school districts’ waitlists to identify potential need …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themState Comptroller DiNapoli Releases Municipal Audits
… with competitive bidding requirements and the town’s procurement policy, controlling fuel access, safeguarding … officials did not establish controls to safeguard the town’s fuel, town officials cannot ensure that almost $118,000 in … were for a valid and legal town purpose. City of Cohoes - Physical Accessibility to Programs and Services (Albany …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsPoland Central School District – Lead Testing and Reporting (S9-25-20)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … level, as of the conclusion of our fieldwork on March 21, 2025, officials had not performed any remedial action on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Opinion 89-28
… increase or improvement of facilities); (of excess water tank capacity); (payment of the cost of preparing a general … §§192-a, 194-a, 202, 202-b: The cost of a water storage tank may be allocated between proposed and existing … and the allocation of the cost of a new water storage tank. You indicate that a number of water districts in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Oversight of Contract Expenditures of Phoenix House New York
… communities, schools, and families through alcohol and drug prevention treatment. In 2009, OASAS entered into a … funding contract with PHNY, under which PHNY would provide drug and alcohol addiction treatment services. The contract … $2.9 million in unallowable and unsupported parent agency administrative expenses. This occurred because OASAS …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Bay Shore Fire District , Hartsdale Volunteer Fire Company , … their money is being spent appropriately and effectively." Bay Shore Fire District – Time and Attendance Records …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… consistent or timely basis, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. … and nurses are often required to stay and work extra hours," DiNapoli said. "Chronic overtime and longer shifts … the law that imposes restrictions on the consecutive hours that can be worked by nurses in non-emergency …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesState Comptroller DiNapoli Releases State Audits
… provides a variety of services to the Erie County community, including preschool special education services to … and advertising costs. Department of Health: COLA – Child Center of New York (2016-BSE4-01) Each fiscal year, DOH makes … $7,812 was appropriate and properly supported. Roswell Park Cancer Institute: Security Over Electronic Protected …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0