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Financial Condition and Selected Expenses
… covers the period January 1, 2012 through December 31, 2014. Background The New York Racing Association, Inc. (NYRA) … operating losses of $109.3 million from 2010 through 2014 (or an average annual loss of about $22 million). … officials, NYRA generated a surplus of $1.7 million in 2014, excluding the VLT subsidies. However, officials …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesOversight of Disability Services
… is the largest comprehensive system of public education in the nation, comprising 64 institutions (14 of which are … colleges of technology, and an online learning network. In the fall 2021 semester, SUNY served nearly 370,000 … modifications, note-taking assistance, print materials in an alternative format, auxiliary aids, assistive …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesHomeless Services Housing Needs Assessment
… Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment (Assessment) and … – and outlining specific goals to help the client exit the shelter and return to self-sufficiency. The ILP includes … be completed within the first 10 days of admission to the shelter. The lack of an Assessment, or a late or incomplete …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… per capita ranking in the federal balance of payments from 49th in 2019 to 30th in Federal Fiscal Year FFY 2021 …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsState Comptroller DiNapoli Releases Audits
… (Preschool Special Education Audit Initiative) – Jackson Child Development Center, Inc.: Compliance With the Reimbursable Cost Manual (2022-S-21) Jackson Child Development Center, Inc. (JCDC), a New York …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The board and district officials did not properly manage fund balance and reserves. The board and district officials’ … submitted as required to the State Education Department (SED) for approval. As a result, officials created a risk that SED could reduce the district’s building aid reimbursement …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Wall Street Bonuses Rose In 2012
… City securities industry employees are forecast to rise by 8 percent to $20 billion during this year’s bonus season, according to an estimate released today by State Comptroller Thomas P. DiNapoli. “Wall Street is … reforms are changing the way the industry does business by requiring larger reserves, limiting proprietary trading …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… the Orange County Sheriff’s Office, and the Orange County White Collar Crimes Taskforce. They were assisted in the … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations , 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsOpinion 89-42
… Deposits and Investments (authority to invest in Treasury Bills under "Treasury Direct" program) GENERAL MUNICIPAL LAW, … temporarily invest in short term United States Treasury bills issued in book-entry form, which are registered in the … of village funds in short term United States Treasury bills under a system known as "Treasury Direct." Under this …
https://www.osc.ny.gov/legal-opinions/opinion-89-42DiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… the state budget provided dedicated sources of revenue to close projected budget gaps, according to New York State Comptroller Thomas P. DiNapoli’s annual … improved financial picture, the burden is now on the MTA to improve the region’s transit system and win riders back, …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backState Agencies Bulletin No. 1811
… The NYS position is identified by beginning with 69. The title is prefixed by DR to distinguish the NYS title from the title of the reallocated position that appears in the title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedOpinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department … Whether a town board of a town which has established a police department and has …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 2006-5
… Municipal Home Rule Law §24[2][h]; see, e.g., 1981 Opns St Comp No. 81-42, p 43). 1 With regard to reductions in … term of office by the adoption of a resolution (see, e.g., 1977 Opns St Comp No. 77-764, unreported; 1977 Opns St Comp … since local laws must be consistent with the Constitution (NY Const, art. IX, §2; Municipal Home Rule Law §10), it is …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 92-36
… the opinion. COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); (implementation of E911 … not authorized by article 6 of the County Law to impose a surcharge on a part-county basis in order to finance the … of a police district within that county and to collect a surcharge only on customers serviced within the district. You …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 95-23
… by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation relating to the claim. This is in response to your inquiry concerning the … the town officer whose action gave rise or origin to the claim may be based on that officer's review of documentation …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-12
… uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of … "employment", however, is susceptible to more than one meaning (see Barnhardt v Hudson Valley District Council of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… New York State; required to be insured to do business in New York State; and/or required by the contract to have … to provide services. This section also describes ways in which to make necessary verifications. Verifying vendor … Business Units to be diligent throughout the contract term in verifying that a vendor to which payments are being made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsCUNY Bulletin No. CU-342
… Purpose To inform agencies of the implementation of new increment codes and corresponding system improvements. … schedule. OSC Actions OSC, in conjunction with CUNY Office of Human Resources Management/Human Resources Operations and … This bulletin informs agencies of the implementation of new increment codes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… a multi-year schedule of systemwide toll increases to begin in 2024, but a new report from State Comptroller … concerns with the proposal and urges the Thruway to first improve its operations and maximize non-toll … proposal and found gaps in essential information necessary to evaluate the proposal. “The Thruway Authority’s toll …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionOpinion 2005-9
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board members) … LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9