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Health, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfThe Tourism Industry in New York City: Reigniting the Return - April 2021
New York City must develop a proactive strategy that cultivates and attracts international and business travelers to restore the tourism industry to robust health and return to a path of continuous and shared growth.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2022.pdfDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… Thomas P. DiNapoli today recommended improvement of oversight of the Long Island Power Authority (LIPA) after a report by … noted that concerns regarding the cost and reliability of electric service on Long Island have driven repeated … Thomas P DiNapoli today recommended improvement of oversight of the Long Island Power Authority LIPA after a …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityOpinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … WORDS AND PHRASES -- "Per day" (for purposes of compensation to improvement district commissioners) TOWN … Concerning the portion of 1981 Opns St Comp No 81179 p 191 that an improvement …
https://www.osc.ny.gov/legal-opinions/opinion-90-49DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… Club” by depositing them into his own personal bank account. He also transferred over $3,000 in funds from the club’s account to his personal account and wrote a $3,500 Snowdrifters’ check to cash, which …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… New York State Police announced the arrest of Terry Gaylor Jr., for allegedly stealing over $116,000 from the City of Olean Fire Department (COFD). Gaylor Jr., a former trustee and current firefighter with COFD, was … Comptroller, District Attorney and State Police. “Gaylor Jr. betrayed his duty to his community by allegedly stealing …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… officials with weekly releases planned throughout October in recognition of National Cybersecurity Awareness Month, … Unit. The theme for this year's campaign is "See Yourself in Cyber," highlighting the critical roles that all people play in cybersecurity. The trainings include: Cybersecurity …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… For the state fiscal year that ended March 31, 2020, New York’s Medicaid program had approximately 7.3 million … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Conaway used ambulance funds to pay her personal utility bills, Direct TV Service and her husband’s membership to the … Fraud Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Caledonia-Mumford Central School District , … , Syracuse City School District and the Your Home Public Library . State Comptroller DiNapoli has made it a priority … spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Newark Valley Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the … the Newark Valley Fire Districts District progress as of September 2025 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was … 2025 in implementing our recommendations in the audit report Crown Point Fire District Board Oversight 2024M29 released in May 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October 2025, … implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in … Background The District is located in the Town of Jay in Essex County. An elected five-member Board governs the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fMiddlesex Fire District – Fiscal Transparency (2025M-130)
… Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State … District SecretaryTreasurer Treasurer provide monthly and annual financial reports to the Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130DiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… payment through its in-house customer service employees. Registration Suspension Program The Thruway can ask the Department of Motor Vehicles (DMV) to suspend the registration of any in-state passenger vehicles that do not … an additional $7.2 million in tolls last year based on the number of license plate images that were rejected for …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… weekly wage of a worker earning a living wage in New York City. By contrast, a worker earning the same wage would have 60% of income replaced in New Jersey. Under current law, increases to maximum benefits are … York minimum wage: Pennsylvania, Texas, Vermont, and New Jersey. Only Florida and California offer less for workers …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersComptroller DiNapoli Statement on Rosh Hashanah
… Thomas P. DiNapoli made the following statement on the eve of Rosh Hashanah: “Tonight marks the beginning of Rosh Hashanah, the commencement of the Jewish High Holy Days. “As families and communities … Thomas P DiNapoli made the following statement on the eve of Rosh Hashanah …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahState Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… New York State Comptroller Thomas P. DiNapoli made the … still face serious economic challenges. Even now, New Yorkers are relying on state government to provide resources. I hope that the new laws recommended by my office are helping communities pay … New York State Comptroller Thomas P DiNapoli made the …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryOpinion 88-78
… in the village. You have inquired concerning several pending proposals in connection with the provision of police … Concerning several pending proposals in connection with the provision of police …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Employers
… Information and resources for participating employers of the New York State and Local …
https://www.osc.ny.gov/retirement/employers