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Opinion 2012-1
… between the company and the town to sell products for use by the town highway department. That interest would … interest in a contract of his firm to sell products for use by the town highway department. Article 18 of the … benefit as a result of that contract. A "contract" for this purpose means any claim, account or demand against …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 92-31
… and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and … meetings, information as to the structure and function of village government, schedules of village activities and … Whether a village at village expense may publish a newsletter to be …
https://www.osc.ny.gov/legal-opinions/opinion-92-31DiNapoli: Central New York Economy Slowly Improving
… The Central New York economy is starting to rebound from the Great … according to a profile of the region released today by New York State Comptroller Thomas P. DiNapoli. The report, … average and the loss of some large employers. “Central New York’s post-recession economy is in transition,” DiNapoli …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingHomeless Services Housing Needs Assessment (Follow-Up)
… as of June 2025, of the seven recommendations included in our initial audit report ( 2021-S-23 ). About the Program … the State. Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment (Assessment) and the development of an …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followManagement of Unexpected Delays and Events During Winter 2017-18
… at the terminal before departing, or terminated en route before reaching their destinations. Service … incident management protocols. Develop a process to manage bus service during an incident, including notifications to customers of the availability of bus service. Ensure the use of bus service is documented …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Homeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… region, carrying an average of nearly 600,000 customers daily to their destinations via Penn Station or Grand Central … required to produce standardized activity reports (e.g., daily, weekly, monthly) related to its established … BRC is also responsible for entering the data from its Daily Activity Reports into the MTA’s Homeless Outreach …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Eastchester Union Free School District – User Accounts and Information … budget prepared by an accounting firm. Oceanside Union Free School District – Monitoring Internet Use (Nassau …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… School District – In-School Internet Connectivity (Albany County) The district’s internet connectivity met the Federal … Mbps. Greater Amsterdam School District – Capital Project (Montgomery County) The board and district officials properly planned, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Federal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… Direct payments to individuals for Social Security, Medicare, veterans’ benefits, food assistance and more made …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backDiNapoli: NYC Financial Plan Improved From June
… savings of $1.1 billion by the end of the plan period (FY 2026), but this will not be enough to counter an increase in … to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 billion) than estimated in June. Certain PEG … annually in FY 2024, and reach nearly $5 billion in FY 2026, raising the potential budget gap in that year to over …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDiNapoli: Public Authority Debt Ballooned to $329 Billion
… in their most recently reported fiscal years, an increase of 23% ($61.5 billion) since 2017, according to a report … today by State Comptroller Thomas P. DiNapoli. “Many of New York’s public authorities play a major role in state … in New York where they are responsible for a wide range of public functions, particularly in the areas of …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… across New York state are providing emergency medical services (EMS), amid a drop in EMS workers and inadequate … ensure localities are able to provide dependable emergency services around the state, according to a report released … Thomas P. DiNapoli. “Reliable emergency medical services can be a matter of life or death, and New Yorkers …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… is not taken, according to a report released today by State Comptroller Thomas P. DiNapoli. “New York City’s finances in fiscal year 2025 benefited from better-than-projected revenues and … when the budget was adopted. Since June 2024, city revenue estimates, including both city tax levies and miscellaneous …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growVillage of Fredonia – Financial Condition (2025M-149)
… budgeting practices caused unrestricted fund balance in the general, water and sewer funds to decline by more than … tax levy by $1.7 million (55 percent tax increase) in the 2025-26 fiscal year to repay the RAN and to balance … the Village’s long-term operational and capital needs. In addition, the Board did not ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149How to Make a Vendor Responsibility Determination
… In making a vendor responsibility determination, you must assess whether the vendor has: appropriate … capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of … and an acceptable performance record on past contracts. You should consider any information that comes to your …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationDiNapoli: DOCCS Transitional Services Programs Need Improvement
… in homeless shelters. DOCCS’ Community Based Residential Programs (CBRPs) help people released from prison access … DOCCS had contracts with eight providers operating 12 locations with a total of 149 beds in just nine counties … (238), Onondaga (171), and Westchester (120), but no CBRP locations, leaving parolees with limited options. In New York …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “The subways are New … be read in the audit which is available at http://www.osc.state.ny.us/audits/allaudits/093015/14s56.pdf . … according to an audit released today by New York State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… Rapfogel and Joseph Ross, previously pleaded guilty in the case. Further information on the case is available here . “Herb Friedman abused his position … residents,” Attorney General Schneiderman said. “As this case has shown as much as any other, those who rip off …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… we selected five agencies: DFS, the Department of State (DOS), New York State Office for the Aging (NYSOFA), Office of … and SUNY—were represented with a link on DFS’ webpage; DOS was not represented. DOS, OTDA, and SUNY generally sought to identify and reach …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followFinancial Condition and Selected Expenses
… Agreement (Agreement), a percentage of Resorts’ Video Lottery Terminal (VLT) revenue is directed to NYRA for … operation deficits. Key Recommendations To calculate the results of NYRA’s racing-related financial operations, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expenses