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Opinion 93-28
… subject to section 284 agreement) MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: Consolidated Local Highway … Whether moneys received pursuant to section 10c of the Highway Law are subject to the agreement between the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 2004-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the Insurance Law, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5DiNapoli Announces Latest Fiscal Stress Scores
… dropping from 264 in 2023 to 240. However, that number is nearly double what it was 10 years ago. In 2025, …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… action. We conducted this audit pursuant to Article X, Section 5 of the State Constitution and the State … to our office within 90 days, pursuant to GML Section 35. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mOtisco Fire District – Financial Activities (2025M-42)
… and address the deficiencies sooner. The report includes 13 recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… test results through DOH’s Health Electronic Response Data System (HERDS) reporting system two days late. In addition, District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Peconic Bay Community … (East Hampton, Riverhead, Shelter Island, Southampton, and Southold) ensured disbursements were proper and supported, and debt service payments were for legitimate …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… impacting public health and economic vitality. In recent years, water systems around the country have been …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDiNapoli: MTA Budget Outlook Improves
… plan period, yet it still plans to raise fares and tolls by 15 percent over a three-year period, according to an … Other findings of the analysis include: Fares and tolls have risen much faster than inflation over the past six … railroads have increased by 32 percent and E-ZPass tolls on the MTA’s major bridges and tunnels have risen by 33 …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… Comptroller Thomas P. DiNapoli analyzes New York City’s child care services for those under the age of five, … efforts based on the greatest need. “The rising cost of child care, especially for children under five, is a major … DiNapoli said. “Governor Hochul’s recently unveiled child care expansion proposal, supported by Mayor Mamdani, is …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… DiNapoli today released an audit that found the Division of Homeland Security and Emergency Services (DHSES) cannot … cybersecurity threats,” DiNapoli said. “There are a lack of forward-thinking strategies, widespread training, and … attacks continue to rise, I encourage the state’s Division of Homeland Security and Emergency Services to take quick …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… required by state rules, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. A second audit released found the OTB’s CEO did not reimburse the organization for his personal use … area concerts. It is aimed at increasing OTB patronage and game play. The New York State Gaming Commission permits …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksLocal Government – 2021 Financial Condition Report
… Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 billion, or 43 percent, of the $85 billion in total revenue from local fiscal years … revenues from real property taxes (representing 53 percent of total revenues for each), while villages received $1.4 …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentDiNapoli: Localities Spending More to Address Climate Change Hazards
… reported $1.34 billion in actual and anticipated spending on capital projects over a 10-year period, with about 55% of … five years and anticipated spending over the next five on modifications to buildings, roads, bridges and other … from New York City to get a broad sense of its spending on similar projects. Representing just a fraction of New …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsDiNapoli Announces State Contract and Payment Actions for April 2014
… more than 4.5 million payments worth nearly $8.5 billion in April. His office also rejected 119 contracts and related … at Patchogue Road over the Long Island Expressway in Brookhaven. Approved a $5.8 million contract with Economy … Paving for bridge rehabilitation at Routes 5, 20 and 89 in City of Geneva and Town of Tyre. Office of General …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014State Comptroller DiNapoli Releases Audits
… the five recommendations from the initial audit. Office of Mental Health (OMH): Administration of the Contract With the Postgraduate Center for Mental Health (Follow-Up) (2019-F-51) A report issued in … a now a military museum. Auditors also found lead hazard awareness training was not provided to employees at three …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0Employee Qualifications, Hiring, and Promotions (Follow-Up)
… employees are referred to as “matrixed” employees. MTA Headquarters permits these arrangements to allow MTA agencies … review to provide information on any action planned to address the unresolved issues discussed in this review. …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followDetermination of Residency for Tuition Purposes
… June 2015 through September 2019. About the Program The State University of New York (SUNY) is the largest … initial determination of residency status should be based on information provided by the student during the admissions … overcharges totaling $44,171 for students charged the out-of-state rate from our reviews at seven SUNY campuses. …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesSelected Aspects of Accommodations for Passengers With Disabilities
… According to the Act, PANYNJ was required to identify key stations in its Port Authority Trans-Hudson (PATH) system and make those stations accessible and usable by people with disabilities by … identified are the following: Four of the 13 PATH stations were not accessible to persons in wheelchairs. At …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilities