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Opinion 91-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and …
https://www.osc.ny.gov/legal-opinions/opinion-91-60State Comptroller DiNapoli Releases Audits
… effectively monitoring the expenses reported by Palladia to ensure that reimbursed claims are allowable, supported and … did not maintain adequate oversight of direct placement to ensure that Local Departments of Social Service (Local … it was not expended by program deadlines, primarily due to a decrease in production caused by the COVID-19 …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-audits