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COVID-19 Pandemic Small Business Recovery Grant Program
… that were economically distressed prior to March 1, 2020 based on U.S. Census data. Program awards allowed New … award distribution. Specifically: ESD awarded almost $4.1 million to 101 businesses that were ineligible because they …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOpinion 88-48
… in furtherance of the corporate purposes of the Authority and that the Authority has a rational basis for choosing a … the purchase of equipment such as trucks, trailers, bins and containers to be used in connection with a recycling … Waste Management Authority ("the Authority") was created and is governed by title 30 of article 8 of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 95-5
… discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay … a county which has implemented the enhanced emergency telephone system (E911) surcharge authorized by County Law, … and administration by counties of enhanced emergency telephone service ("E911"). Generally, Article 6 provides …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Otsego County – Court and Trust Funds (2025-C&T-4)
… funds for the period January 1, 2023 through July 31, 2025. Background Pursuant to a court order, certain assets … County Surrogate’s Court and the State Comptroller in July 2025 for guidance on the appropriate handling of abandoned … trust funds for the period January 1 2023 through July 31 2025 …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4DiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… out public corruption and hold wrongdoers accountable. I thank the New York State Police and Allegany District Attorney Keith Slep for their diligent work on this case.” The audit, …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsState Comptroller DiNapoli Releases School Audits
… District , East Moriches Union Free School District , Eden Central School District and the Hannibal Central School … projections in the proposed budget are reasonable. Eden Central School District – Payroll (Erie County) The … School District East Moriches Union Free School District Eden Central School District and the Hannibal Central School …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… lacked sufficient supporting documentation to substantiate employee benefits and salaries. LaFayette Central School District – … governing the establishment and use of its reserve funds. Auditors found four of the five reserve funds in the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Shareholders to Exxon: It's Time to Address Climate Change
… York State Comptroller Thomas P. DiNapoli and the Church of England — supported by more than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's board of directors will hear directly from major shareholders who …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeDiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… Thomas P. DiNapoli, Erie County District Attorney John J. Flynn, and Erie County Sheriff John C. Garcia announced the arrest of former Deputy Erie … to my partnership with Erie County District Attorney John Flynn and Erie County Sheriff John Garcia, he is being …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyDiNapoli: Job Creation Increases for IDA Projects
… Agencies (IDAs) produced nearly 36,000 additional jobs in 2014, an increase of 18 percent from the prior year, … 2014, IDA projects reported a total of 645,010 full-time jobs, which reflects an increase of 235,888 jobs over the life of these projects, at a median cost of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-job-creation-increases-ida-projectsDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… Attorney David J. Clegg today announced the indictment of former Ulster County BOCES criminal justice instructor … system,” DiNapoli said. “He will now face the consequences of his actions. Safeguarding the New York State and Local … BOCES teaching criminal justice and earning a salary of over $70,000. As a state retiree under the age of 65 at …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleState Comptroller DiNapoli Releases School Audits
… BOCES , Olean City School District , Port Washington Union Free School District , Rensselaer City … $1.1 million or 3 percentage points each year. Port Washington Union Free School District – Claims … BOCES Olean City School District Port Washington Union Free School District Rensselaer City …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… Three Mitchell-Lama housing developments overseen by the New York City Department of Housing Preservation and Development (HPD) operated at a financial loss, even as … Three MitchellLama housing developments overseen by the New York City Department of Housing Preservation and Development HPD …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsIX.7 Overview – IX. Federal Grants
… agreement, the Federal Single Audit Act, the Federal Cash Management Improvement Act, and Federal Uniform … agreement the Federal Single Audit Act the Federal Cash Management Improvement Act and Federal Uniform Administrative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewIX.6.A Drawdown Overview – IX. Federal Grants
… grant funds. Most federal grants drawn by OSC are drawn on a daily basis using online federal financial management systems … federal government. In some cases, draws are not performed daily, but instead are drawn at agency request since agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewNYS Pension Fund Commits $2 Billion to Climate Transition Index
… on the opportunities arising from the transition to a low-carbon economy, State Comptroller Thomas P. … within its internally managed public equity portfolio to FTSE Russell's Russell 1000 TPI Climate Transition Index … for leading the way with its comprehensive approach to addressing the enormous challenges posed by climate …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexQuaker Street Fire District – Board Oversight (2021M-96)
… were filed timely. Key Findings The Board did not ensure all disbursements complied with the procurement policy and claims were for a proper District purpose or adequately supported. … filed timely. The Board: Did not obtain quotes or bids for two purchases totaling $27,058, as required by their …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96VI.2.A Appropriation & Segregation Overview – VI. Budgets
… fiscal year, and from which disbursements may be made, for the purposes designated, up to the stated amount of the … fiscal year (April 1) and becomes unavailable, except for liabilities already incurred at the close of the State's … incurred continue to be available until the lapse date for that budget pursuant to State Finance Law §40. The Office …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewProject Tracking Systems and Economic Assistance Program Evaluations
… for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes. Our audit covered … development programs. Its mission is to promote a vigorous and growing State economy; encourage business investment and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsDiNapoli: Read Fine Print on Your Holiday Gift Cards
… of Unclaimed Funds. “After the holidays, it’s easy to lose track of your gift cards,” DiNapoli said. “In 2020, over … terms and conditions for a card must be disclosed directly on it and gift cards cannot expire within the first five … helps consumers to identify the different cards and how they can be used. Gift cards may have other terms and …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cards