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Opinion 2003-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for in villages) VILLAGE BOARD -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2006-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … which is only operative in the unincorporated area of the town, are to be credited to the part-town general …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3State Comptroller DiNapoli Releases Audits
… have been issued. Homes and Community Renewal – Division of Housing and Community Renewal – Physical and Financial … income limits for tenants, and supervision by the Division of Housing and Community Renewal (DHCR). From a sample of five developments, auditors found that DHCR was not …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Federal awards. The Act mandated that the Federal Office of Management and Budget (OMB), after consultation with the … procedures and guidelines to implement the provisions of the Act. In 1985, the OMB issued administrative Circular A-128, Audits of State and Local Governments to provide guidance to state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… construction sector in the nation, New York state is one of five states that have not recovered from pandemic job … businesses in New York City continue to face a variety of challenges, including softer demand for office space, … to lag in the near future,” DiNapoli said. “A number of factors, many of them out of the city’s control, will …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsDiNapoli: Audit Finds Administrative Delays with Housing Program for Veterans with Disabilities
… An audit released today of the New York Access to Home for Heroes/Veterans Program … oversight and poor outreach delayed the distribution of funds for home and accessibility repairs for veterans with … Thomas P. DiNapoli. Auditors determined that only 36% of the program’s $3.3 million in recent contract funding was …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-audit-finds-administrative-delays-housing-program-veterans-disabilitiesOpinion 95-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to rent room); (use of tax moneys to pay …
https://www.osc.ny.gov/legal-opinions/opinion-95-26DiNapoli Announces State Contract and Payment Actions for March 2016
… to provide current information about the number and types of contracts and payments by the state. This builds on his … expenses for calendar years 2013 through the first quarter of 2016, are posted in the Comptroller's reading room . This … is updated quarterly. Major Contrac ts Approved Office of Children and Family Services $76.4 million with Morpho …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016Letchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-33225-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… You will be eligible to retire with 25 or more years of creditable service, regardless of age. “Creditable service” is: Service as a firefighter or … a 20- or 25-year plan; Service as a member or officer of the New York State Police; Service in the Regional State …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Opinion 2000-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions (contracts entered into prior to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 89-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … for purchases made through the New York State Office of General Services does not apply to a purchase from the …
https://www.osc.ny.gov/legal-opinions/opinion-89-3State Comptroller DiNapoli Releases Audits
… – College Readiness (Follow-Up) (2025-F-12) Nearly half of all students who complete high school and go to college … graduate. In general, college readiness refers to the set of skills, behaviors, and knowledge a high school student should have before enrollment in their first year of college, as well as the ability for high school students …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsOpinion 99-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a fire district treasurer would be the proper recipient of foreign fire insurance tax moneys if the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli Announces State Contract & Payment Actions for February 2015
… to provide current information about the number and types of contracts and payments entered into by the state. This … for February 2015: Major Contracts Approved Department of Agriculture and Markets $11.7 million for 40 nonpoint … activities. Community Dispute Resolution Center of the NYS Office of Court Administration $137 million for …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-state-contract-payment-actions-february-2015DiNapoli Announces State Contract & Payment Actions for September 2014
… to provide current information about the number and types of contracts and payments entered into by the state. This … for September 2014: Major Contracts Approved Office of Alcoholism and Substance Abuse Services $173.2 million … Block Grants $11.2 million in grants from the Department of Health and the Offices of Aging, Children and Family …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-state-contract-payment-actions-september-2014State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health: Medicaid Program – Improper Payments for Brand … but were paid using brand name pricing methods. Department of Health: Medicaid Program – Claims Processing Activity … 1, 2021 Through March 31, 2022 (2021-S-28) OSC’s audit of Medicaid claims processing activity identified over $22 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsPalmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Purpose of Audit The purpose of our audit was to examine the timeliness of the District’s transportation State aid submissions for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health – Improper Medicaid Payments for Outpatient … Medicaid recipients were discharged within 24 hours of admission, indicating a high risk that a portion of these claims were improper if the services provided should …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits