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DiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… found it did not collect more than $13 million in fines and fees — nearly half of those owed to it — issued between Jan. 1, 2013 and June 6, 2015. Not adequately enforcing NYC Transit … millions more over the years. “New York City Transit can and should do more to collect fines from those who violate …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedOpinion 97-7
Whether such clauses prohibit or otherwise preclude the county treasurer from turning over to the State Comptroller court and trust funds
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 94-30
… unreasonableness or unconstitutionality ( People v Harris Corp , 104 AD2d 130, 483 NYS2d 442 [1984]; …
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 a …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsMonitoring of Homeless Data
… related programs through 58 local departments of social services (Local Districts). OTDA’s Division of Housing and … Outcome Reports to OTDA. While these reports provide aggregate data to OTDA, Local Districts typically also … some of the reports received by OTDA containing the aggregate data do not include data from all shelters. …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataCOVID-19 Pandemic Small Business Recovery Grant Program
… Empire State Development ESD awarded funds according to COVID19 Pandemic Small Business Recovery Grant Program …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOversight of Child Protective Services
… the SCR and determining actions for the calls, we found closure codes for non-report calls could more accurately reflect the nature of closure and why the call did not result in a report. … the retention period for the call recording and updating closure codes. …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Agencies Bulletin No. 2368.2
… Bulletin 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … affected. Background: The State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. …
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)
… accumulated over time. The Board is responsible for managing and controlling the Town’s financial affairs, … chief fiscal officer and budget officer. He is responsible for providing the Board with financial reports. The Town’s … AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of …
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. … reserves to restrict a reasonable portion of fund balance for a specific purpose, in compliance with statutory … budget. District officials did not establish a rationale for funding District reserves. Also, by transferring surplus …
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)
… that offered 0.02 percent interest, and the average daily balance available for investment from this account was … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
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
… 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 … The claims that auditors reviewed were supported and for appropriate BOCES purposes. However, all claims were not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… to meet operational needs than was needed by appropriating fund balance to balance the budget when the appropriations … $50.6 million went to the district’s reserves. Caneadea Fire District – Treasurer’s Records and Reports (Allegany … years. The board also inappropriately allocated board member and village attorney salaries and benefits totaling …
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
… (SBIC) Fund to provide credit financing to eligible companies and deliver attractive returns to the state pension … with five major banks to bridge the gap between New York’s companies and the financing they need to excel. These … mezzanine financing. The program is targeted at New York companies with revenue between $5 million and $50 million. …
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
… announced the unsealing today of an indictment charging JAMES SPINA, JEFFREY SPINA, ANDREA GROSSMAN, and KIMBERLY … multiple different qualified individuals. But in reality, JAMES SPINA and JEFFREY SPINA, who are doctors of … medical service corporations. According to the indictment, JAMES SPINA and JEFFREY SPINA, together with GROSSMAN, made …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Construction (of laterals to serve … sewer district to install, at the expense of the district or the town, lateral sewers to serve two properties within …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2000-16
… NYS2d 426 [employee health and retirement benefits]; In re Tefft's Will , n.o.r., 130 NYS 2d 192 [interpretation of … of Sands Point , 200 Misc 57, 102 NYS2d 910 [zoning]; In re Keegan's Estate , n.o.r., 37 NYS2d 368 [interpretation of wills]; In re Schmidt's Estate , 159 Misc 373, 289 NYS 247 [intestate …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16