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Opinion 92-13
… was in the Court of Appeals decision of Burke v Kern , 287 NY 203. The Court stated as follows at p 213: The purpose of … , 83 AD2d 792, 440 NYS2d 146, affd 53 NY2d 1030, 442 NYS2d 498, a local law was upheld, which established a …
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… decisions. Local officials should maintain a watchful eye on their collections and make adjustments to their …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesComptroller DiNapoli Releases School Audits
… Edu Ser ClydeSavannah CSD OneidaHerkimerMadison Board of Coop Educ Serv PatchogueMedford Union Free School District …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Year-End State Cash Report
… State tax collections totaled $74.4 billion in State Fiscal Year (SFY) 2016-17, a decline of $300.1 … million or 0.4 percent from last fiscal year, according to the state cash report issued today by State Comptroller … the latest projections released with the Executive Budget in February, primarily due to lower than anticipated business …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-year-end-state-cash-reportDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… Treasurer of the Vernon Center Fire Department, pled guilty to stealing more than $300,000 from the department, … Superintendent Steven G. James announced today. Rose pled guilty to grand larceny in the second degree. “Jonnell Rose … to the fullest extent of the law.” James said, “This guilty plea demonstrates the vital collaborative work of our …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000State Comptroller DiNapoli Releases State Audits
… and procedures) or unsupported. Empire State Development Corp. (ESD) Selected Aspects of the Minority and Women-Owned …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… Lake , Village of Shortsville and Village of Suffern . “In today’s fiscal climate, budget transparency and … the town’s operations, reducing unexpended surplus funds in the general fund from more than $304,500 as of Jan. 1, … significant unplanned costs to repair the village’s water tower, have caused substantial financial decline in both the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… audits of the East Greenbush Central School District CSD East Rockaway Union Free School District Honeoye CSD Jefferson CSD Keene CSD Lansing CSD OtegoUnadilla CSD and the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1Oversight of Select High-Technology Projects (Follow-Up)
… will yield higher rates of growth, generate higher-paying jobs for workers, and produce other positive economic and … a variety of tax credit programs including the Excelsior Jobs, Film Tax, and Life Sciences tax credits. In recent … in high-tech sectors with the ultimate goal of creating jobs and increasing private investment. While ESD had …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… Purpose To determine whether the New York City Department of Health and Mental Hygiene (DoHMH) ensured that facilities … of radioactive materials and equipment in New York City, and is responsible for the scientific review and … To determine whether the New York City Department of Health and Mental Hygiene ensured that …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… of the two recommendations made in our audit report, United HealthCare Insurance Company of New York: Empire Plan … Department of Civil Service (Department) contracted with United HealthCare (United) to administer the Empire Plan’s … of Interest New York State Health Insurance Program: United HealthCare Insurance Company of New York - Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… effectively and efficiently combating prescription drug diversion and abuse in New York State, in large part through … to ensure its resources are used effectively to stem drug diversion and abuse through a range of efforts, from prevention and deterrence to detection and prosecution. For example, our analysis of prescription data …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followCompliance With the Clery Act
… and safety-related information required by the Clery Act, and whether SUNY's System Administration provided the colleges with sufficient Clery Act-related guidance and training. The audit covered the … State-operated colleges, 30 community colleges, and five statutory colleges (affiliated with private universities) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actAmusement Park and Fair Ride Safety
… monitoring and enforcing safety conditions of amusement park and fair rides. The audit covered the period January 1, … monitoring and enforcing safety conditions of amusement park and fair rides …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyRFQual #22-02 – Medical Examiner Management Services
… is seeking to contract with entities able to provide the services of physicians having general and specialized medical … scheduling, reporting, and coordinating the physician services; A list of physicians available to provide IME services. Identify physician location(s) (office address), …
https://www.osc.ny.gov/procurement/rfqual-22-02Lead Contamination of State Armories (Follow-Up)
… York’s military forces, including the New York National Guard. The Department of Defense National Guard Bureau acts as a federal authority over the New York National Guard and … Guard (ARNG) issued guidance to all states regarding a possible lead dust hazard in ARNG armories, with personal …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followProcessing of Sexual Offense Evidence Collection Kits
… of sexual assault. Once a victim consents to release a kit for testing, the investigating law enforcement agency … possession to a forensic laboratory by December 28, 2017 for analysis. The amendment further required kits received by …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsOversight of Sidewalk Sheds (Follow-Up)
… Objective To determine the extent of implementation of the 15 recommendations included in our initial audit report, Oversight of Sidewalk Sheds (Report 2019-N-9 ). About the Program The … To determine the extent of implementation of the 15 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followSales Tax Vendor Registration Practices (Follow-Up)
… of Taxation and Finance (Department) is responsible for administering more than 40 State and local taxes, … and require vendors that make these sales to register for a Certificate of Authority (COA), collect the tax from … represented 13.9% of all taxes collected by the Department for the State Fiscal Year (SFY) ending March 31, 2022. During …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followImplementation of the Security Guard Act (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-follow