Search
Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … , Cortland City School District , Fort Edward Union Free School District , Glens Falls Common School District and … budget complies with the tax levy limit. Fort Edward Union Free School District – Financial Condition (Washington …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-63
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Exemption From (housing authority) … is exempt from the payment of court filing fees. This is in reply to your inquiry asking whether a municipal housing … from the payment of court fees when it is a litigant in Supreme Court, a County Court, the Civil Court of the City …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-13
… distinguish between purchases of new or used equipment, it is the opinion of this Office that the purchase of both new and used equipment is subject to the competitive bidding requirements contained … therein unless the particular purchase in question is exempted from these requirements by another provision of …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 91-61
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an … to incarceration service plan, should not be collected in a county not having such an approved plan. We have been … §99-m(2), as amended by Laws of 1991, chapter 166, §383, in those counties which do not have an approved alternatives …
https://www.osc.ny.gov/legal-opinions/opinion-91-61DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… State Comptroller Thomas P. DiNapoli, Albany County District Attorney David Soares and the New York … fund — you will be caught,” DiNapoli said. “My thanks to Albany County District Attorney David Soares and the New York … with our partners at the State Comptroller’s Office and Albany District Attorney’s Office, for their hard work in …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… AND DEPARTMENTS In an opinion dated June 9, 1980 (1980 Op Atty Gen 81), the Attorney General of the State of New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsVirtual Currency Licensing (Follow-Up)
… the Program The Department of Financial Services (DFS) is New York State’s financial services regulator, and its … the Superintendent of Financial Services (Superintendent), is responsible for ensuring the safety and soundness of New … (Part 200). According to Part 200, virtual currency is “any type of digital unit that is used as a medium of …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followControls Over Unclaimed Bottle Deposits
… Purpose The objectives of our performance audit were to determine whether the Department of Taxation and Finance … Container Act (Act) requires every deposit initiator to collect a 5 cent deposit on containers of less than one … Consumers may then return their empty beverage containers to a dealer or redemption center to get their deposit back. …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsAssertive Community Treatment Program
… Treatment (ACT) program to ensure that ACT provider teams are complying with requirements and that program goals … mental health services. Currently, 78 ACT provider teams are licensed by the Office and operate throughout the … provide services for up to 5,000 recipients. ACT provider teams are required to conduct recipient assessments every six …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programMaintenance and Inspection of Event Recorder Units (Follow-Up)
… Program The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York … State Legislature. MTA’s New York City Transit (Transit) is the largest public transportation agency in North America … and Transit could not retrieve a download when it is requested for a non-emergency incident/accident, primarily …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Collection of Petroleum Business Tax and Motor Fuel Excise Tax 2018S28
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… Executive Order 88 (EO 88), issued on December 28, 2012, is the centerpiece of BuildSmart NY – the State’s program for … protection, and energy security in the State. EO 88 is intended to accomplish broader State policy goals, such as … State Entities, or ASEs) by April 1, 2020. This reduction is calculated from a 2010-11 State fiscal year baseline. The …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followNew Customer-Focused Subway Metrics
… Program The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York State Legislature in 1965. Transit is an agency of the MTA that operates New York City’s subways … its bus service. Under the Public Authorities Law, the MTA is required to issue an annual report on its mission …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsOversight of Drug Disposal
… disposed of to mitigate those risks. Certain long-accepted disposal practices, such as flushing and garbage disposal, have led to the contamination of environmental … resources. However, more environmentally sound disposal options, such as approved drug take-back programs, …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… certain Medicaid populations. Medicaid and Essential Plan enrollment data is transmitted from NYSOH and WMS to DOH’s eMedNY system, which uses the enrollment data to make Medicaid and Essential Plan payments. … while DOH established periodic reconciliations of certain enrollment overlaps, these reconciliations are only designed …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followCity of Mechanicville – Separation Payments (2025M-59)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials ensure that employees’ … entitled to receive separation payments for compensation of their earned, but unused, leave benefits (such as unused … requirements (e.g., a lump sum payment based on years of service). City officials should ensure that employee …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Village of Endicott , Village of Hempstead , Town of Hoosick , Town of Lake Pleasant , Town … P DiNapoli today announced his office completed audits of Village of Endicott Village of Hempstead Town of Hoosick …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Pension Fund Value $206.9 Billion
… the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The … The strength and stability of our state’s pension fund is good news for the more than one million individuals in the … of 18.70 percent and 9.01 percent, respectively. The Fund is the third-largest public pension fund in the country and …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionState Comptroller DiNapoli Releases Municipal Audits
… Administration per diem rates were used. The financial software allowed changes to transaction data without approval and officials did not use available software controls to further safeguard transactions. Town of … was using the most up-to-date and secure recordkeeping software. Town of Milo – Financial Condition (Yates County) …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… the trend of exceeding pre-pandemic levels, according to a report released today from State Comptroller Thomas P. DiNapoli. “Local sales tax collections continue to show year-over-year growth after experiencing significant … in sales tax collections during the third quarter compared to the same period last year. Outside of New York City, the …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarter