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State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. Northern Adirondack Central School District – Financial Condition (Clinton County and … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits

Comptroller DiNapoli Releases School Audits

… no process in place to ensure the library received the full amount of real property taxes levied each year. For …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1

Medicaid – Federal Funding and New York

… funded by the federal government and the states; in New York, counties and the City of New York also make contributions to the program. …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid

National School Lunch, Breakfast Programs – Federal Funding and New York

… (see Figure 1), with the City’s Department of Education (DOE) receiving more than 99 percent of funds. Impact In FY … $ 569.7 Note: Numbers may not add due to rounding Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – NYC Department of Education Average Breakfasts and Lunches …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programs

Procurement and Contracting in New York

… Oversight of State Contracts (Last Updated August 2025) Prior Reports Calendar Year 2021 Calendar Year 2020 Calendar Year 2019 … Contracts Report and the Consultant Report. The 2024 report covers April 1, 2024 through March 31, 2025, and …

https://www.osc.ny.gov/state-agencies/contracts

Opinion 98-4

… This opinion represents the views of the Office of the State Comptroller at the time … on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with … treasurer (see County Law, §§369[6][b], 577[3], 600[1]). From the foregoing, it is apparent that if the office of the …

https://www.osc.ny.gov/legal-opinions/opinion-98-4

Opinion 90-37

… LAW, §1-102(1): This section does not require either a public hearing or public sale for the sale of unneeded village real property. A … v Board of Education of the Hewlett-Woodmere Union Free School District , 125 AD2d 534, 509 NYS2d 612; 1986 Opns St …

https://www.osc.ny.gov/legal-opinions/opinion-90-37

MetroPlus Health Plan: COVID-19 Enrollment Trends

… September 2022 PDF Version Overview MetroPlus Health Plan is a prepaid health services plan and a wholly owned subsidiary of NYC Health + … care management including services that address medical, social and behavioral health needs. For example, in …

https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trends

DiNapoli: 90 School Districts in Fiscal Stress

… Ninety school districts, more than 13 percent of districts statewide, have been designated as fiscally … Lawrence Union Free School District (Nassau); Watervliet City School District (Albany); Copiague Union Free School … the dependent school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. Information for …

https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stress

Selected Safety and Security Equipment at Train Stations

… such as CCTV cameras, CAIs, monitors, and digital video recorders (DVRs). The CCTV system is not publicly … in each portico, or about six to eight per location. CCTV video from these cameras is recorded on a local DVR and not … the turnstiles – Automated Fare Collection pay areas. The video from the new system is reviewed about once per day, …

https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stations

June 2002: Advance Refunding Bonds

… What are a "current refunding" and an "advance refunding"? In a current refunding, the proceeds of the refunding bonds … are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are issued "in advance" of the actual redemption and placed in an escrow …

https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bonds

DiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge

… a full list of municipal CSOs in the state, can be found online: …

https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challenge

Opinion 97-7

… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court and trust moneys) STATE COMPTROLLER -- Powers and Duties (receipt of unclaimed court and trust moneys) ABANDONED PROPERTY LAW, …

https://www.osc.ny.gov/legal-opinions/opinion-97-7

DiNapoli: Millions in NYC Transit Fines and Fees Uncollected

… New York State Comptroller Thomas P. DiNapoli today announced … still be done.” The Transit Adjudication Bureau (TAB) is a tribunal that processes and adjudicates summonses for … late payment, depends on its ability to reach respondents by phone and by mail. DiNapoli’s audit found that far too …

https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollected

State Comptroller DiNapoli Releases School Audits

… unrestricted fund balance at levels that did not comply with the 4 percent statutory limit for the past three fiscal … budget. The district also maintained five reserve funds with balances totaling $35.6 million as of June 30, 2015, … recordkeeping and reconciliation are concentrated with one position. In addition, there was no process in place …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0

Oversight of Child Protective Services

… Central Register of Child Abuse and Maltreatment (SCR) via phone calls, fax, and electronic submission (hereafter, …

https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-services

Opinion 94-30

… issues discussed in the opinion. [edited for publication] COUNTY CLERK -- Fees (amount of index fees remitted to State) FEES …

https://www.osc.ny.gov/legal-opinions/opinion-94-30

Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance

… instances, laws, regulations or a local government’s or school’s policies predefine the classification of each data … type. Here is an example of a data classification scheme: Public – Information that is widely available to the public through publications, pamphlets, web content and other …

https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventories