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State Comptroller DiNapoli Statement on City's Preliminary Budget Proposal
… Mayor Bill de Blasio's proposed budget clearly lays out his bold vision, … Mayor Bill de Blasios proposed budget clearly lays out his bold vision …
https://www.osc.ny.gov/press/releases/2014/02/state-comptroller-dinapoli-statement-citys-preliminary-budget-proposalComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0DiNapoli Finds Schools Falling Short on Emergency Planning
… District, Candor Central School District, Commack Union Free School District, East Meadow Union Free School District, Fayetteville-Manlius Central School … Lancaster Central School District, Levittown Union Free School District, Longwood Central School District, …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningDiNapoli Releases Bond Calendar for Third Quarter
… and major public authorities during the third quarter of 2017. The planned sales of $8.58 billion include $4.69 … sales of $4.68 billion during the second quarter of 2017 and $7.26 billion during the third quarter of 2016. The … and major public authorities during the third quarter of 2017 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterOpinion 88-20
… which, among other things, change a county seat. For purposes of article III, §1, a local act has been …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Opinion 90-58
… -- Insurance Transactions (village board members selling to village employees) GENERAL MUNICIPAL LAW, §§800(2), 806: … of an individual insurance policy by a village trustee to a village employee in the employee's private capacity is … 18 of the General Municipal Law, but may be subject to restrictions under a local code of ethics. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 89-11
… Firemen's Benevolent Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of … Association may expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the purpose of providing … Association may expend foreign fire insurance tax moneys to rent a room to be used for meetings of the Association and …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… New York state continues to have high levels of foreclosure activity with new … significantly higher than prerecession levels, according to a report released today by State Comptroller Thomas P. … DiNapoli said. “In many places the situation has continued to get worse. Foreclosed properties displace families and …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 93-2
… circumstances a referendum on a proposition to change the date of the village general election from March to June may … adopts a proposition to elect its officers on another date (Election Law, §15-104[1][a]; but see, Election Law, … Whether a referendum on a proposition to change the date of the village general election from March to June may …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 94-5
… of the town, it does not, in our view, provide authority for the publication of articles by individual members of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Opinion 94-30
… made to New York State by your county clerk pursuant to section 8018(a) of the Civil Practice Law and Rules (CPLR) and section 39(2)(e) of the Judiciary Law. The county clerk has … fee of $165 pursuant to the first unnumbered paragraph of section 8018(a) of the CPLR 1 and has been remitting all …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Medicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… Objective To determine whether Medicaid made improper payments to providers on behalf of dual-eligible individuals receiving … To determine whether Medicaid made improper payments to providers on behalf of dualeligible individuals receiving …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredPersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … Tax Relief and Property Tax Relief, collectively referred to as credits) processed by the Department during the period … examination period, the Department approved and submitted to our Office nearly 7.7 million refunds for payment totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxCareer and Technical Education
… the New York City (NYC or City) Department of Education (DOE) is aligning Career and Technical Education (CTE) … through 2017-18 and examined CTE programs and interviewed DOE officials. About the Program CTE programs (referred to in … in occupational fields. During the 2017-18 school year, DOE offered 278 CTE programs to about 60,000 students at 124 …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationOnondaga County – Court and Trust Funds (2025-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials … estates are entrusted to the CFO for safekeeping by order of the surrogate’s court. Together, the CFO, county clerk and … The purpose of our review was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3State Contract and Payment Actions in May
… at the Western New York Developmental Disabilities State Operations Office. $2.9 million with First Transit for … Office. State University of New York $16.5 million with Morrison Management Specialists for food and nutrition, … and other ancillary services at Long Island State Veteran’s Home in Suffolk County. $2.4 million with Off Campus …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-mayState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved … Land Trust Inc. for the purchase of land on Pond Road in Essex County. Office of General Services $15.3 million … for offices of the Division of Military and Naval Affairs in Albany County. Governor’s Office of Employee Relations …
https://www.osc.ny.gov/press/releases/2019/10/state-contract-and-payment-actions-septemberState Contract and Payment Actions in October
… Office of the State Comptroller approved 1,469 contracts for state agencies and public authorities valued at $44.7 … payments valued at more than $21.7 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… Comptroller approved 1,471 contracts for state agencies and public authorities valued at $8.6 billion and approved nearly 11.7 million payments worth nearly $14 billion. The Office rejected 137 contracts and related transactions valued at $790 million and more than …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberState Contract and Payment Actions in July
… Comptroller approved 1,440 contracts for state agencies and public authorities valued at $11.1 billion and approved nearly 16.6 million payments worth nearly $13.7 billion. The office rejected 144 contracts and related transactions valued at $242.9 million and more …
https://www.osc.ny.gov/press/releases/2021/08/state-contract-and-payment-actions-july