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State Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… gives away millions of dollars each year in tax breaks for companies that are supposed to create jobs and expand … in exchange for creating and maintaining specific numbers of new jobs or making significant capital … ESD adjusted the original annual job creation commitment numbers after the fact to align with the lower job creation …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programDiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… of their Medicare eligibility, which could reduce their out-of-pocket expenses and may provide them with more options … This could allow Medicaid to pay ESRD recipients' Medicare out-of-pocket costs, such as premiums and coinsurance. … about Medicare benefits and Medicaid's payment of Medicare out-of-pocket costs, and to actively assist recipients in …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patientsDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… of City Fiscal Year (CFY) 2024, but staffing at the city Law Department (1,396), Fire Department (17,095), … of at least 50% of tracked services. For example, the Law Department saw the number of cases pending in state …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyAvoca Central School District – Procurement (2025M-29)
… policies? Audit Period July 1, 2022 – February 20, 2025 Understanding the Program Generally, school district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29DiNapoli Releases Report on State Spending to Implement Raise the Age Law
… through State Fiscal year (SFY) 2025 to help counties implement the provisions of the “Raise the Age” (RTA) law … in state prisons. “Under the Raise the Age law, counties implement the law locally and are reimbursed by the state for … through State Fiscal year SFY 2025 to help counties implement the provisions of the Raise the Age RTA law enacted …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawDiNapoli: Former Riverside Treasurer Embezzles $80K
… and cheated village taxpayers,” said DiNapoli. “Too often my office finds public funds that have gone missing because … Steuben County District Attorney Baker for working with my staff to hold this individual responsible for her …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kSchool Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… reports for the following municipalities: Bayport Blue Point Union Free School District , Chazy Union Free … District , Harpursville Central School District , Indian Lake Central School District , Johnstown City School District … District , Sullivan West Central School District , Tupper Lake Central School District , Wayland-Cohocton Central …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Opinion 91-53
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … duties in their capacities as board members, the board may fix their salaries at an amount greater than other board … Town Law, §27(1) provides that the town board shall fix, from time to time, the salaries of all town officers and …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 95-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. IMPROVEMENT DISTRICTS -- Property (transfer of property from a town to a district without consideration) … Whether in lieu of selling the sand and crediting the proceeds to the …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 95-15
… Nos. 79-103 and 75-1210, supra . School districts possess only those powers delegated by statute or necessarily and … public libraries (see Education Law, §259[1]). The only difference that such a broad construction would make is …
https://www.osc.ny.gov/legal-opinions/opinion-95-15DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… financial plan continues this practice. The city forecasts only a small increase in tax revenues in FY 2016, even though …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… types of economic development projects (e.g., industrial, manufacturing, warehousing, commercial, research, renewable … receive IDA financial assistance, promise to create new jobs or retain existing jobs in the community and invest in constructing new …
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)
… Objective Did the Otisco Fire District (District) Board of Fire Commissioners (Board) and Treasurer ensure … is responsible for the general management and control of financial activities. The Treasurer serves as the … District had three bank accounts with a combined balance of approximately $500,000. Audit Summary We conducted an …
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)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations 3 . We determined 39 water outlets (including sinks and showers in bathrooms and a sink in a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingSouthwestern Central School District – Claims Audit (2025M-34)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Opinion 91-31
… rabies treatment is a local health district charge only if the State Health Commissioner has certified, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… the office has no way to ensure service providers are only receiving payment for appropriate expenses or if program …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerGreenburgh Central School District – Procurement (2024M-147)
… and minor projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 million to 32 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147DiNapoli: Former Hannibal Fire Chief and Father Arrested
… firefighter, for stealing over $2,500 from the fire company. “The Emmonses allegedly diverted money meant to … “They will be held accountable for abusing their fire company and the community’s trust. My thanks to District … but in February 2016 he convinced the Hannibal Fire Company to pay for construction of a track on its property. …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli Report Highlights MTA's Significant Needs
… adjusted) was needed for this work. As of Dec. 2023, only $315 million in shop and yard projects were completed … at Penn Station are in poor or marginal condition and have only received minimal capital funds in recent years. LIRR’s …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needs