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State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Office of Addiction Services and Supports … a follow-up, auditors determined commission officials have made limited progress in correcting the problems … Program for opioid use disorder. These recipients may have received inappropriate, unnecessary, and/or dangerous …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… to pre-pandemic levels by FY 2025. Continued strength in tax collections has led the city to raise projections with an … surplus could rise given continued better-than-anticipated tax collections since the release of the city’s April financial plan. The city also raised its tax revenue projections by at least $2 billion in each of …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… Industrial Development Agency (IDA), who pleaded guilty in June to corruption charges, including hiding self-dealing … interest, were sentenced today to pay more than $1 million in restitution. Comptroller DiNapoli and D.A. Hoovler today … Villasuso and Diana betrayed their duty to the public in order to enrich themselves through a web of conflicts of …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… enacted by the State Legislature, most frequently for capital purposes. Section 40-a further provides that no … the appropriation is made and the Director of the Budget. This repayment agreement must also be approved by OSC Bureau … status. The loan status also dictates the account code to use when recording repayments. The loan status can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesOpinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or sewer system. It has been consistently held in this State that a municipality may not submit a proposition to a … disposal or treatment facilities required by order of the State Departments of Health or Environmental Conservation …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli: NYRA's Future Uncertain
… deficits. “NYRA relies on Video Lottery Terminals to stay in the black, but that revenue stream isn’t guaranteed to … a plan, NYRA’s long term solvency could be a long shot.” In September 2008, upon renewal of its exclusive franchise, … agreement conveying all rights, titles and interests in racetrack properties to New York state. In return, the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainAdministration and Monitoring of Financial Assistance to New York City Businesses
… financial assistance to companies in New York City through tax waivers of City and State sales and use tax, local property tax abatements, and reductions to City and State mortgage …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesVillage of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and … and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups or provide IT security …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10State Comptroller DiNapoli Releases Audits
… Access Plan (Plan) to ensure meaningful access to services for Limited English Proficiency New Yorkers. The Department … 2023, found that some offices were not using Language Line for interpretation services, as required by the Plan. … that DOT did not perform all required inspections, did not set a time frame for inspectors to return to reinspect after …
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)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… On-line agencies enter an Adjustment Voucher in the Accounts Payable module within SFS. SFS Navigation: … – ROAs) since any other Pay Terms would result in a delay of posting the returned payment in SFS by the amount indicated. For guidance on payment terms … Online agencies enter an Adjustment Voucher in the Accounts Payable module within SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationOversight of Homeless Shelters (Follow-Up)
… Objective To assess the extent of implementation, as of February 2025, of the eight recommendations included in our initial audit … To assess the extent of implementation as of February 2025 of the eight recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… tunnels that interconnect parts of New York City. Created in 1933, TBTA serves more than 310 million vehicles per year … more traffic than any other bridge or tunnel authority in the nation. Toll revenues from TBTA help subsidize MTA’s … operating revenue for 2016 was approximately $1.9 billion. In November 2012, TBTA implemented the All Electronic Tolling …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsOpinion 93-25
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … use. The village's provision of lighting may be one factor in determining whether the private right-of-way has become a … Village Law, §12-1200 authorizes villages to contract, in the name of the village, for lighting the "streets, public …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 93-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. REFERENDUM -- Change in Fiscal Year (timing of proposition in village) VILLAGES -- Fiscal Year (timing of … Whether a referendum on a proposition to change the date of the village general election from March to June may be …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 2006-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… If you meet eligibility requirements and have member … you can take a loan from NYSLRS. If you aren’t required to contribute (determined by your tier and retirement plan), … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… reallocation of unused federal pandemic relief funds and savings initiatives, according to a report released today by … needs, the city may have to build on its recent cost-savings efforts. Much of the savings in FY 2024 and on a recurring basis are associated …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadNYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… A former clerk-treasurer of the Village of Addison in Steuben County will be sentenced to … in state prison, pay full restitution of $1.1 million, and forfeit her public pension after being convicted of one felony count of Corrupting the Government, New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonOpinion 91-32
… Mahon v Board of Education of the City of New York , 171 NY 263; Teachers' Ass'n Central High School District No. 3 v … that it amounts to a compensable taking" ( Evans v City of Johnstown , 96 Misc 2d 755, 759, 410 NYS2d 199, 200). As the … affd 32 NY2d 775, 344 NYS2d 958; see also, Evans v City of Johnstown , supra ). Thus, if the county were to exercise its …
https://www.osc.ny.gov/legal-opinions/opinion-91-32