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Opinion 92-34
… discussed in the opinion. FINES AND PENALTIES -- Mandatory Surcharge (partial payment of parking fines and surcharges) … payment of a parking fine or penalty and/or a mandatory surcharge, the city may apply the payment either to the fine or to the surcharge and remit the surcharge payments to the Justice …
https://www.osc.ny.gov/legal-opinions/opinion-92-34New York State Artificial Intelligence Governance
… operations. For example, the Department of Motor Vehicles (DMV) uses AI to power its facial recognition technology, … four State agencies: Office for the Aging (NYSOFA), DOCCS, DMV, and the Department of Transportation (DOT). Based on our … are understood by appropriate staff. To NYSOFA, DOCCS, DMV, and DOT: Review ITS’ Acceptable Use of Artificial …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsSelected Performance Measures
… 1, 2015 and August 22, 2018. About the Program The MTA is a public benefit corporation chartered by the New York State … to include in ridership for weekly and monthly commutation ticket holders. Commutation tickets were about 60 percent of … commuter railroads’ ridership statistics, including, but not limited to, consideration of ticket use patterns; …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… within the Town, because she mistakenly used an inaccurate pro rata allocation formula. The bookkeeper combined all FFI … and relevant case law, the bookkeeper should have used a pro rata allocation formula to calculate the FFI tax proceeds … As a result, the Department received $681 more than its pro rata share and the Company received $4,076 less than its …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … accurately and timely. The Board did not comply with New York State Town Law Section 176. Thirty debit card … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… complete report – pdf] Audit Objective Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and … by the Board, prevent fraud or misappropriation of funds, comply with reporting requirements and maintain … oversight by the Board and taxpayers, and the protection of public funds. The Village has three operating funds: …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119DiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… industry sectors, such as accommodation and food services and educational services, have increased their … has been widespread, although there are still notable regional differences in the mixture of sectors. This report … pay is significantly higher on Long Island and in the Mid-Hudson and the Capital District compared to other regions, …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyDiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… New York State Comptroller Thomas P. DiNapoli announced today he is … up the return of lost money is priority of mine, and my office worked with the State Legislature in 2024 to create a … the speed and scale at which the State Comptroller’s office can return certain unclaimed funds, while ensuring …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… "Tonight our nation mourns the passing of U.S. Supreme Court Justice Ruth Bader Ginsburg. "She was a … Tonight our nation mourns the passing of US Supreme Court Justice Ruth Bader Ginsburg …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… national rate, according to the U.S. Census Bureau’s latest Household Pulse Survey. More than 1.7 million New York … percent respectively. The interactive map above shows the latest Census Bureau estimates of the percentage of adults in … Budget: Budgeting in a Time of Crisis Subscribe for Latest Updates The State Comptroller’s Office is committed to …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Comptroller DiNapoli Releases Municipal Audits
… audits of the Town of Berne , Town of Broadalbin , Lakeview Public Library , Village of North Syracuse , Town of … oversight and independent verification by town officials. Lakeview Public Library – Tuition Reimbursement and … completed audits of the Town of Berne Town of Broadalbin Lakeview Public Library Village of North Syracuse Town of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… accounting records, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors found … short-term borrowing to cover expenses also increased by more than 250 percent in the last three years. “City … reports with the Comptroller’s office, which they must do by state law. Specific areas of concern in regards to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cincinnatus Central School District , Johnsburg Central … School District , Springs Union Free School District and the Wayne Central School District . “In an era of limited … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… The former treasurer of the Le Roy Fire Department and the Firemen’s Benevolent Association of the Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by … accountable for his actions.” DiNapoli’s audit of the Le Roy Fire Department revealed Snow wrote $7,866 in checks …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsOpinion 89-7
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … the members of the board of assessment review compensation in excess of their salaries for meeting twice in one year to hear complaints in relation to assessments. …
https://www.osc.ny.gov/legal-opinions/opinion-89-7List of Agencies That Can Receive Electronic Invoices
… Department of Corrections and Community Supervision CPI01 New York State Joint Commission on Public Ethics DCS01 Department … EXC01 Executive Chamber FCB01 Financial Control Board - New York City GAM01 New York State Gaming Commission GHC01 …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… Employees in six upstate New York school districts had inappropriate computer access to … authorization, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Student academic … Employees in six upstate New York school districts had inappropriate computer access to …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesDiNapoli: NYC Budget Benefits From Stronger Economy
… with each year,” DiNapoli said. “To his credit, Mayor de Blasio has taken steps to increase the city’s reserves, … in FY 2015 and by a similar amount in FY 2016. Mayor de Blasio has also proposed increasing the city’s ten-year …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economyBrooklyn Man Pleads Guilty in Check Theft Scheme
… Galker pleaded guilty to one count of Grand Larceny in the Third Degree following an indictment that accused him of stealing checks totaling $31,149 from mailboxes in Brooklyn and using a false identity to cash them. His … of Unclaimed Funds. “Mr. Galker stole from Brooklynites in need of help,” DiNapoli said. “Thanks to my office’s …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-scheme