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State Comptroller DiNapoli Releases Audits
… assets went unreported in SFS AM, including forklifts, a ticket booth, garages, and dump trucks; and auditors found … and matches individual job seekers to jobs, generates Ticket to Work program (TTW) documentation, and provides …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found … safety. Auditors found multiple issues with occupancy. An SADC in Gravesend that opened in 2018 was issued a … of occupancy from the building’s prior tenant. At an SADC in Flushing with a legal capacity of 323 people, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 1,651, Town officials budgeted a total of $887,849 for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26DiNapoli Releases Municipal Audits
… Auditors found numerous errors and irregularities, from adjudicating traffic tickets to recording, collection … the district’s fund balance has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 to $24,000. These declines were largely due to …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … You ask whether a recording fee is due the county clerk when the satisfaction is offered for recording by the … Whether a recording fee is due the county clerk when the satisfaction is offered for …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 89-29
… A village may acquire a parcel of property to exchange for property owned by a federal agency and needed for village … furtherance of an agreement between a village and the U.S. Parks Service of the Department of the Interior, a village … a parcel of property for the purpose of exchanging it for Parks Service property needed for construction of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 97 - 12
Whether the recording secretary of a town planning board may be employed by a local consulting engineer who represents developers in matters before the board
https://www.osc.ny.gov/legal-opinions/opinion-97-12New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… July 1, 2021 Edition Have Personal Income and Earnings Returned to … 18, 2021 February 3, 2021 January 21, 2021 January 7, 2021 December 16, 2020 December 2, 2020 November 12, 2020 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli Announces New $7 Million Investment in Northern Ireland
… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is investing $7 million (£5 million) in Northern Ireland through the Bank of Ireland Kernel Capital … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandOpinion 96-22
… (use of moneys in fund following abandonment of purpose for which fund established) GENERAL MUNICIPAL LAW, §6-c(9), … reserve fund. Following the abandonment of the purpose for which a capital reserve fund has been established, the … moneys remaining in a capital reserve fund established for the specific purpose of closing a town landfill may be …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 99-2
… Requiring Bidding (purchase of materials and supplies for construction work performed by municipal employees) -- Municipal Employees (use of for construction as exception to competitive bidding) STREETS … salt storage shed. Purchases of materials and supplies for the work would be subject to competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-99-2DiNapoli: Rural Counties Face Shortage of Health Professionals
… DiNapoli examined healthcare professional shortages in 16 rural counties in New York state and found alarming … The shortage of mental health practitioners in New York’s rural counties may be the most severe, with all counties … government as areas having professional shortages. The rural counties examined were Allegany, Cattaraugus, Chenango, …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsOther Bulletin No. 64
… to Workers’ Compensation Leave Eligible employees with a Payroll Status of Active, Leave With Pay (except Paid Sick … or Paid COVID Partial Leave Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfOpinion 92-18
… the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- … town by local law may impose the solid waste generation fee as either a user charge or a benefit assessment …
https://www.osc.ny.gov/legal-opinions/opinion-92-18City of Troy – Budget Review (B5-16-15)
… fund for the years ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Town of Java – Tax Collection Remittance (P1-24-21)
… within the timeframes established by Town Law Section 35. As a result, funds were not provided to finance Town and … they planned to initiate corrective action. Appendix B includes our comment on an issue raised in the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Lyndon – Purchasing (2013M-149)
… quotes for certain purchases, but did not retain them or attach them to the claim for review by the Board prior to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149DiNapoli Releases Bond Calendar for First Quarter
… following: Dormitory Authority of the State of New York –a bond sale of approximately $18.9 million of fixed rate tax-exempt bonds for January; a bond sale of approximately $57 million of fixed rate taxable and tax-exempt bonds for February; and a bond sale of approximately $5.6 million of fixed rate …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterOpinion 89-37
… AND REGULATORY POWERS -- Pawnbrokers (authority to license) GENERAL BUSINESS LAW, §§40, 52, 53: A license must be obtained from the the local government in … note subdivision e to the effect that the obtaining of a license from the applicable local governing body precedes the …
https://www.osc.ny.gov/legal-opinions/opinion-89-37DiNapoli: California Parcel Worker Arrested for Allegedly Stealing $120K in Checks
… State Comptroller Thomas P. DiNapoli and the Chula Vista Police Department announced the arrest of Deangelo Anderson Rodriguez, a San Diego-based parcel service employee, for … checks, while working in a parcel distribution center. Rodriguez, 25, of Chula Vista, was charged with grand theft, …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-california-parcel-worker-arrested-allegedly-stealing-120k-checks