Search
Opinion 88-32
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (authority to … A town board may determine to place an advertisement in a newspaper for the purpose of informing the public of the … it is a proper town expense to publish an advertisement in a local newspaper stating the name, phone number, address …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… have finalized a state budget. Major policy changes in the budget that will be felt across the state include the … tax rates for lower- and middle-income families starting in 2026. Other new funding initiatives include expanding … 2025-2029 capital plan, reflecting a major investment in transportation infrastructure in the New York City …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority … requiring referendum on program for fire company in fire protection district) VOLUNTEER FIREFIGHTERS -- … a fire company located within a fire protection district in the town, unless the proposal has been approved by a vote …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Former Clerk Padded Her Pay With Town Funds
… and audit found that she paid herself thousands of dollars in unauthorized payroll payments. Green also had the town pay … the New York State Police for their work and partnership in combatting public corruption." "This arrest once again … said Superintendent George P. Beach II. "The victims in this case were the residents who put their trust in this …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, CVS Health: Accuracy of Empire … over 1 million members. Individuals who are dual enrolled in the Empire Plan and Medicare have their prescription drug … prescription drug program averaged $2.5 billion per year. In accordance with the contracts, CVS Caremark was required …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOversight of Juvenile Justice Facilities (Follow-Up)
… were completed and documented as required or were done within the required time frames, creating the risk of …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followPipeline Safety Oversight
… Purpose To determine whether the Public Service Commission (PSC) is providing oversight of pipeline safety in accordance with State regulations and federal performance standards. Our audit scope covered … To determine whether the Public Service Commission is providing oversight of …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightExamination of Unemployment Insurance Benefits
… of our examination were to determine if payment requests and payments DOL approved were appropriate and in accordance with applicable Federal and State laws and … of our examination were to determine if payment requests and payments DOL approved were appropriate and in accordance …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal … of Information Technology Services (ITS) was established in November 2012 as part of a New York State IT … used to process driver licenses and vehicle registrations. In addition, the Department processes more than 6 million …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDual Employment
… multiple facilities. Employees may also work for other government agencies subject to certain restrictions and … approval requirements established in law and civil service regulation. Key Findings Between April 2010 and March 2012, … than one DOCCS facility or a DOCCS facility and another government agency, earning over $20,000 from each job. We …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Facility Planning Bureau Project Review (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Facility Planning Bureau Project Review 2018S2
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid … the Department where individuals can apply for and enroll in health insurance plans, including Medicaid and EP. An … Findings The audit identified system processing weaknesses in NYSOH and eMedNY that resulted in recipients having …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsThe 80/20 Housing Program (Follow-Up)
… Program ( 2015-S-83 ). Background Homes and Community Renewal is an umbrella entity consisting of all the State's major housing and community renewal agencies and authorities, including the Housing … Related Audits/Reports of Interest Homes and Community Renewal - Division of Housing and Community Renewal: …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely manner? Audit Period January 1, 2024 – … Did the Arkport Joint Fire District District Treasurer record and report receipts and disbursements accurately and in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126DiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… provide opportunities for workers and the communities they live in. State leaders have the opportunity to provide … Report Employee Ownership of Businesses In New York State Track state and local government spending at Open Book New … millions of state and local government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… The audit of the Office of Renewable Energy Siting (ORES) found permit applications were often delayed due to … missing or insufficient documentation. The audit suggests ORES should be more transparent about the timeliness of the … Leadership and Community Protection Act,” DiNapoli said. “ORES needs to increase transparency around permitting …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… State Comptroller Thomas P. DiNapoli. New York’s decline in local government employment stands in contrast to the nation as a whole, which saw a 2% increase in the number of full-time employees over this 15-year …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007Statement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… (FY) 2027 preliminary budget marks a substantial shift in the city’s approach to budgeting, incorporating … for recognizing the fiscal risks ahead and I urge caution in tracking revenue and making swift adjustments if needed. “The plan includes an increase in the city’s property tax rate and lays bare the …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetDiNapoli & Lander’s Proposal Calling on Wells Fargo Board to Report on Efforts to Prevent Discrimination and Harassment Wins Majority Support From Shareholders
… New York State Comptroller Thomas P. DiNapoli and New York City Comptroller Brad Lander called on Wells Fargo & Co.’s board of directors to publicly report … company’s efforts to prevent harassment and discrimination in the workplace following a majority shareholder vote in …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-landers-proposal-calling-wells-fargo-board-report-efforts-prevent-discrimination-and