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DiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… division found it did not collect more than $13 million in fines and fees — nearly half of those owed to it — issued … the changes that Transit has already made, as they noted in their response, more can still be done.” The Transit … sufficient or is inaccurate for the necessary follow-up. In a sample of 150 uncollected fines, DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedOpinion 97-7
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court … trust funds which have been held by the county treasurer for five years, without a further court order. Section … or the commissioner of finance of the city of New York, for five years, together with all accumulations of interest …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 94-30
… that the courts may not supply by construction words or phrases which were omitted from a statute. Where, however, the legislative intent is clear, words obviously omitted by mistake may be supplied to prevent …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesJune 2002: Advance Refunding Bonds
… advance refunding bonds this year because the state is changing how it calculates and pays building aid. Building … Details are on the State Education Department's website . What are a "current refunding" and an "advance refunding"? In …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsMonitoring of Homeless Data
… Objectives To determine if the Office of Temporary and Disability Assistance (OTDA) monitors data on the State’s … homeless population to better understand the nature and scope of homelessness across the State; and to determine if OTDA’s programs are using all available …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataCOVID-19 Pandemic Small Business Recovery Grant Program
… performance measures to assess the impact of the awards. The audit covered the period from April 2021 through … prior to March 1, 2020 based on U.S. Census data. Program awards allowed New York State small businesses to cover costs … performance measures to assess the impact of the awards …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOversight of Child Protective Services
… of social services’ investigation of reports of alleged child abuse or maltreatment, and ensures compliance with … September 2022. About the Program The New York State Child Protective Services Act of 1973 was established to encourage more complete reporting of child abuse and maltreatment, provide for the swift and …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Agencies Bulletin No. 2368.2
… Supersedes Payroll Bulletin 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of Deduction code 433, Unemployment Insurance Owed and notify … The purpose of this bulletin is to provide agencies with updated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23682-instructions-use-deduction-code-433-unemployment-insurance-owed-andTown of Oxford – Financial Condition (2024M-135)
… fund balance trends, back to March 24, 2017 to compare current findings to the previous Office of the State … the Program A key measure of a town’s financial condition is its level of fund balance, which is the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Newburgh Enlarged City School District – Financial Management (2025M-32)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. School districts may also establish reserves to restrict a reasonable portion of fund balance for a specific purpose, in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Preston Fire District – Board Oversight (2025M-87)
… financial activities, its ability to ensure that all District purchases were legitimate District expenditures …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases School District Audits
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials … year-end commitments related to unperformed contracts for goods and services totaling was $3.3 million during the audit period and $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $50.6 million went to the district’s reserves. Caneadea Fire District – Treasurer’s Records and Reports (Allegany … supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In addition, the … and potentially helped remedy these issues. Beekmantown Fire District No. 1 – Investment Program (Clinton County) …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Expands State Pension Fund's In-State Investment Program
… fund. The new fund will be managed by Hamilton Lane. Additional investors in the SBIC fund are TD Bank, Bank of NY Mellon, HSBC Bank, Deutsche Bank and First Niagara Bank. … the next level,” said DiNapoli. “By working with Hamilton Lane, we’ve joined with five major banks to bridge the gap …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programDiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn
… helped support the recovery of more than 67,000 retail and restaurant jobs between the first and most recent year of … operating for more than one year added retail and restaurant jobs between their first and most recent year of … five years between 2020 and 2024. Of the total retail and restaurant jobs created during the analysis period, nearly …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklynFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… services including physical medicine and rehabilitation, chiropractic services, physical therapy, diagnostic testing, … reality, JAMES SPINA and JEFFREY SPINA, who are doctors of chiropractic - not medical doctors - were the true owners and …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 88-33
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Construction (of laterals … where the laterals were described in the original plans for the district or where the cost of the laterals will … of the maximum amount to be expended. An application for the Comptroller's consent may be made under section 202-d …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2000-16
… Firemen's Benevolent Association (beneficiaries under group life insurance policy); (meaning of "family" as used in … development of both the fire service in this State and the application of the foreign fire insurance tax to the fire service. From this history, it is apparent that the application of the foreign fire tax to the fire service was …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16State Agencies Bulletin No. 2020
… (BU01) and Non-Arbitration Eligible (BU21) Salary Increase for Employees in the Security Services Unit (SSU) Represented by the NYS … Association, Inc. (NYSCOPBA) and provide instructions for payments not processed automatically. Affected Employees: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-non