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Controls Over the Empire State Supportive Housing Initiative (Follow-Up)
… these projects comprising 3,366 units. Of the 97 projects, only 75 (relating to 2,671 units) are currently active and …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followState Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-58
… §805). A "contract" for purposes of article 18 includes only any express or implied claim, account or demand against …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Medicaid Audits Find More Than $500 Million in Waste
… Comptroller Thomas P. DiNapoli’s audits identified a total of $513 million in improper Medicaid payments and untapped … said. “But New York’s Medicaid program costs billions of dollars annually and the work done by my auditors has … squandered.” The state expects to transition the majority of Medicaid spending, services, and enrollees to managed care …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteOpinion 90-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … and provides for the town board to appoint the trustees, it does not prescribe the manner of increasing the number of … we note that the authority of trustees generally to fix the term of office under section 226(1) of the Education …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 90-46
… of index fees) CIVIL PRACTICE LAW AND RULES, §8018; JUDICIARY LAW, §39(2)(e); STATE FINANCE LAW, §8(15): A county … to any of the statutes of the state of New York, in any case in which: * * * d. the payment made is in excess of the … which he is the clerk. Pursuant to section 39(2)(e) of the Judiciary Law, the county clerks of all counties outside of …
https://www.osc.ny.gov/legal-opinions/opinion-90-46State Agencies Bulletin No. 422.3
… they will be transferred to the Payroll Reversal and Exchange team for processing. If the funds are not … work with their OSC Auditor and the Payroll Reversal and Exchange Team to identify the other options for recovery. For … for Form AC230 - Report of Check Returned for Refund or Exchange. Agency Actions: Agencies must: Identify employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4223-new-process-request-direct-deposit-delete-or-reversalComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Beacon City School District , Brookfield Central … District and Westport Central School District . "In an era of limited resources and increased accountability, it’s … The 2014-15 preliminary budget includes the appropriation of $3.5 million of fund balance to help finance operations. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… projects with project costs totaling $102 million to the New York State Authorities Budget Office, including one active bond …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… State Comptroller Thomas P. DiNapoli and New York Attorney General Eric T. Schneiderman announced the guilty … . "Thanks to our Operation Integrity partnership with Attorney General Schneiderman, Mr. Wills was convicted and is … dealings. He's now in prison, paying the price," said Attorney General Schneiderman . "No public servant is above …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsOpinion 89-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES - Conferences … GENERAL MUNICIPAL LAW, §77-b(6): A public library, in accordance with subdivision 6 of section 77-b of the … public library may provide cash advances to employees to cover travel expenses incurred in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-89-10School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… reports for the following municipalities: Bayport Blue Point Union Free School District , Chazy Union Free … District , Harpursville Central School District , Indian Lake Central School District , Johnstown City School District … District , Sullivan West Central School District , Tupper Lake Central School District , Wayland-Cohocton Central …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 98-15
… PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Catskill , Town of East Fishkill , … District , Lumberland Fire Department , Village of Mastic Beach , South Farmingdale Water District and the Village of …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
The states Thruway Authority Thruway generally bills drivers accurately for tolls according to an audit by New York State Comptroller Thomas P DiNapoli The audit identified some exceptions and recommended better monitoring and corrective actions
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsSchenectady County – Investment Program (2025M-5)
… cash flow forecasts or otherwise monitor investments to estimate funds available for investment. The County … of the investment program to the Commissioner of Finance. The policy required the Commissioner of Finance to establish written procedures for the operation of …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Town of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the … April 25, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63DiNapoli Announces $15 Million Investment in Northern Ireland
… Tom DiNapoli in the emerging technology companies of Belfast via the Crescent Capital fund,” said Lord Mayor of Belfast Máirtín Ó Muilleoir. “This is a tremendous vote of … creation as the driver of the remarkable transformation Belfast is enjoying. The Comptroller is a true friend of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandDiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… interest rates. The city’s plan reflects the impact for only the first 12 months. Thus, sales tax collections are …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016