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Opinion 88-70
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Advisory (fluoridation of … 895, affd 28 AD2d 992, 284 NYS2d 836). Based upon these cases, we have stated that referenda which are neither …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli: NYRA's Future Uncertain
… to NYRA’s racing-related deficits. “NYRA relies on Video Lottery Terminals to stay in the black, but that revenue … NYRA’s current franchise agreement, a percentage of Video Lottery Terminal (VLT) revenue from Resorts World New York …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… at least $2 billion in each of fiscal years 2024 through 2026 and about $4 billion in FY 2027. Still, the city … budget gaps of $4.2 billion in FY 2025, $5.9 billion in FY 2026 and nearly $7 billion in FY 2027. As a share of city …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesOversight and Enforcement of the Rechargeable Battery Law
… are bought, used, and recycled or disposed of in the trash. The increased demand for batteries can be traced …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… in missing cash, overpaid the library’s treasurer $6,900 and allowed the president to alter the time records of a … that were turned over to her during the audit period, and did not maintain accurate and complete financial records. In addition, she received … in missing cash overpaid the librarys treasurer $6900 and allowed the president to alter the time records of a …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsState Comptroller DiNapoli Releases School District Audits
… Officials did not develop a comprehensive acceptable use policy, monitor employee computer use, or disable 64 unneeded … they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Report on Pre-Pandemic Migration Trends
… An analysis of state personal income tax (PIT) filers from 2015 through … to 13.6%, resulting, in part, from the greater number of part-year filers moving out of the state than moving in, according to a new report by New … An analysis of state personal income tax PIT filers from 2015 through …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… to State Finance Law Section 40-a. ALRs anticipate future repayment from the recipient or future reimbursement from … shall be made available for expenditure until a written repayment agreement is entered into by the agency, authority, … appropriation is made and the Director of the Budget. This repayment agreement must also be approved by OSC Bureau of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office of Addiction … needs assessment or social impact study to identify the number or location of individuals in need of problem gambling treatment services. As such, the audit was unable to determine whether OASAS had a …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… New York State Comptroller Thomas P. DiNapoli and Orange … with Orange County District Attorney Hoovler and the New Windsor Police that we were able to bring their crimes to … County IDA and at IDAs and similar institutions throughout New York State.” The investigation revealed that former IDA …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionSubway Wait Assessment
… the Program Under the Public Authorities Law, the MTA is required to issue an annual report on its mission … According to Transit Operations Planning (OP), subway WA is calculated at time points, which should consist of between … direction. Therefore, the majority of the service provided is not captured in the WA calculation. For example, the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentVillage of Hudson Falls – Information Technology (2025M-10)
… adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit … through October 8, 2024 to observe physical security over IT assets at the Village. Understanding the Program Village … the police department, that may contain personal, private or sensitive information (PPSI). 1 If an IT system is …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) … Limited English Proficiency New Yorkers. The Department of Motor Vehicles (DMV), one of the agencies required to develop … high-tech projects within the SUNY Polytechnic and/or Buffalo Billion portfolio to ensure that taxpayer money was …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Administration and Monitoring of Financial Assistance to New York City Businesses
… public benefits in accordance with the project and/or lease agreements. The audit covered the period from July 2013 … decisions regardless of applicant status. Revise NYCIDA’s lease agreement to include penalty clauses that reduce …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesTown of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) Town Board (Board) effectively … board adopts a local law to override the tax levy limit. 2 Town of Hornellsville – Financial Management and Town Clerk … Did the Town of Hornellsville Town Town Board Board effectively …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… On-line agencies enter an Adjustment Voucher in the Accounts … are two invoice lines, each with its own distribution line, that are required to be entered by the agency. These lines must net to $0. The first invoice/distribution line is for the credit (-) to the expenditure. This line …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationOversight of Homeless Shelters (Follow-Up)
… ( 2018-S-52 ). About the Program The Office of Temporary and Disability Assistance (OTDA) administers programs for the … 566 in 2023. Inspection components include checking for health and safety issues; general facility management and financial …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… documentation and the same county department was deficient in providing required follow-up services at the time of the … DiNapoli’s auditors reviewed a random sample of 400 cases and found 43 cases among five local departments where either nursing …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… necessary, directly related to the special education program, and sufficiently documented pursuant to the State … NYSARC operated a full-day School-Age Special Class program (referred to as the school-age cost-based program). … cost-based program. NYSARC officials did not provide details of the actual services The ARC provided to NYSARC. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manual