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State Comptroller DiNapoli Releases Audits
… of Health and Department of Homeland Security and Emergency Services – Oversight of Water Supply Emergency … once every five years. Plans must include an Emergency Response Plan, a Vulnerability Analysis Assessment, and a … limited participation by Local Health Department staff in calls and site visits where the Department of Homeland …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… as required to the State Education Department (SED) for approval. As a result, officials created a risk that SED could reduce the district’s building aid reimbursement for all unapproved work. For the 151 change orders reviewed totaling about $3.8 …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Maternal Health (Follow-Up)
… and ethnic disparities in these deaths, with Black women dying nationally at a rate three times higher than White and … However, despite this progress, Black women were still dying at a rate over three times higher than White women. The …
https://www.osc.ny.gov/state-agencies/audits/2026/04/16/maternal-health-followWall Street Bonuses Rose In 2012
… today by State Comptroller Thomas P. DiNapoli. “Wall Street is still in transition, but it is slowly adjusting to … out. DiNapoli also reported that: The average cash bonus rose by an estimated 9 percent to almost $121,900 in 2012. The average bonus rose more than the total cash bonus pool because the pool was …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… the Orange County Sheriff’s Office, and the Orange County White Collar Crimes Taskforce. They were assisted in the … with the District Attorney’s Office and the Orange County White Collar Crimes Taskforce on this important … to partner with my office, and the other members of the White Collar Taskforce for their dedication to investigate …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsOpinion 89-42
… security is issued, the security being evidenced only by an account master record and a description of the security … (Committee on Uniform Security Identification Procedures) number of the bills, as well as pertinent transaction data … Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Maternal Health
… with a maternal mortality rate of 19.3 deaths per 100,000 live births for 2018 to 2020. However, despite this progress, … example: DOH has not evaluated all of its maternal health programs and therefore can’t measure whether its efforts have … their lack of participation in DOH maternal health programs. More robust outreach will likely increase …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… budgets throughout its five-year financial plan through 2027. MTA projects its overall revenue will increase by 4.4% … rising an average of 4% annually from 2023 through 2027 is partially driven by an 8% increase in health and … casinos to provide $500 million in each of 2026 and 2027. Any delay in the casinos’ approval could throw the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backState Agencies Bulletin No. 1811
… The NYS position is identified by beginning with 69. The title is prefixed by DR to distinguish the NYS title from the title of the reallocated position that appears in the title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedOpinion 90-15
… town offices; also see Public Officers Law, §9, which does not authorize the creation of deputy positions, but does … of office, [and] compensation ... of its officers and employees". Pursuant to this provision, we believe that a … 27 and compensate certain officers on a per diem or hourly basis (see 1979 Opns St Comp No. 79-856, p 192; see …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 2006-5
… town board of each town “shall fix, from time to time, the salaries of all officers and employees of said town, whether … 27(1) further provides that the town board may not fix the salaries of certain listed elected officials in excess of the … since local laws must be consistent with the Constitution (NY Const, art. IX, §2; Municipal Home Rule Law §10), it is …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 92-36
… COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); (implementation of E911 system on a … A county is not authorized by article 6 of the County Law to impose a surcharge on a part-county basis in order to finance the implementation of an enhanced 911 emergency …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 95-23
… audit a claim as required by section 119 of the Town Law (34 Opns St Comp, 1978, p 168; 1971 Opns St Comp No. 71-659, … This Office has expressed the opinion that, as a general rule, the town officer making the statement required by …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-12
Whether a disabled firefighter forfeits his or her entitlement to payments and benefits pursuant to General Municipal Law 207a upon becoming selfemployed or performing uncompensated services such as volunteer work
https://www.osc.ny.gov/legal-opinions/opinion-92-12XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… professions, including Armored Car or Security Guards, Real Estate Professionals and Private Investigators. In addition … Athlete Agents Private Investigator Bail Enforcement Agent Real Estate Appraiser Barber Real Estate Broker Bedding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsCUNY Bulletin No. CU-342
… payments. Employees with salaries below the ‘Last 1 year step’ (Max) who are due an increment during the next … ‘01 01 .’ Employees with salaries below the ‘Last 1 year step’ (Max) who are not due an increment during the next … payments. Employees with salaries below the ‘Last 1 year step’ (Max) who are due an increment during the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… would take effect on Jan. 1, 2024, and again on Jan. 1, 2027, for the highway system and barriers, and annually over … Mario M. Cuomo (Cuomo) Bridge. It also expands the rate differential between New York-issued E-ZPass users and … borrowings proposed under the Thruway’s new 2023 to 2027 Capital Plan, would cause debt service to grow nearly …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionOpinion 2005-9
… board members) EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component school district of the central high … would not be required to repeat the training taken as a member of the central high school board if he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-68
… that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Planning Boards (authority of individual … INTEREST -- Contracts (whether application for subdivision approval constitutes a contract) -- Disclosure of Interest … or employee has an interest in any contract with his municipality if he receives a direct or indirect pecuniary or …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Town of Victory – Justice Court (2013M-66)
… of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, … of the Town Supervisor and four Board members. The Court collected $35,265 in fines and surcharges during our … of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66