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Opinion 90-22
… was not applicable to village water utilities (see also 16 NYCRR Part 91.1, which relates to consumer deposits on …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 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 89-50
… may not, under the guise of a compromise, impair a public duty owed by it or give validity to a void claim". ( Andgar … such as ... the issuance of building permits because the duty of due care is owed to the general public and not to any specific individual. A duty to exercise due care in a particular situation may …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Equine Health and Safety
… Purpose To determine whether the Gaming Commission (Commission) is monitoring and enforcing … 2018. Background The Commission regulates all aspects of gaming activity in the State, including horse racing and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyState Comptroller DiNapoli Releases School Audits
… officials with other districts. For example, in 2015-16 the district entered into an agreement with Livingston …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Three Town Fire District and the Webster Public Library . "In today’s fiscal climate, budget transparency and … policy. Since 2015, the total combined fund balance in the general and highway funds increased by $450,000. … policy. Since 2015, the total combined fund balance in the general and highway funds increased by $450,000. …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Report on Environmental Funding in New York State
… Budget projects that total DEC spending will decline this year and in each of the next three years by a cumulative …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateComptroller DiNapoli Releases School Audits
… have totaled $951,099, which is 7 percent of the ensuing year’s budgeted appropriations, exceeding the statutory limit … 2008 and cost the district more than $12 million the first year and will cost approximately $11.5 million annually for each succeeding year through 2037. To keep the district’s financial condition …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsDiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… day reserve funds on or ahead of the schedule included in the Enacted Budget Financial Plan should be a priority.” State Tax Collections Through June 30 (in millions of dollars) Personal income tax (PIT) receipts … receipts were $540.5 million lower than the same period in SFY 2021-22, reflecting, in part, the effects of the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionOversight of the Farm-to-School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included … additional relationships between schools. The Program is intended to connect schools with local farms and food …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followQuality of Internal Control Certification
… Purpose To determine whether the Division of State Police (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, 2012. Background In 1987, the … authorities to each institute a comprehensive system of internal controls over their operations. DOB requires the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationState Comptroller DiNapoli Releases Municipal & School Audits
… to employees and elected officials. However, of the 100 total individuals tested (91 selected employees and all …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Agencies Bulletin No. 2166
… allowing employees to update their addresses and payroll options in NYSPO. Affected Employees: All active … employees enables New York State to provide high quality payroll services. Addresses are used for such critical tasks … Mailing address types, as well as make changes to their Payroll Options, which determine where pay statements and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2166-new-york-state-payroll-online-nyspo-employee-address-updateEfforts to Collect Delinquent Taxes (Follow-Up)
… 29% and 40% higher than their respective totals as of March 2021, which we cited in our initial audit report. The objective of our initial audit, issued August 24, 2021, was to determine whether the Department is making …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followDiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced that five Fortune 500 companies – Coca-Cola … all direct and indirect corporate political spending. As a result of the agreement, the Fund withdrew shareholder … shareholder vote in support of the Fund’s proposal: 2016 Centerpoint Energy Coca Cola Enterprises Raytheon …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0Monitoring and Administration of Public Protection Grant Programs
… Objective To determine whether the Division of Criminal Justice Services (Division) is adequately … providing resources and services that improve the quality of the criminal justice system. To that end, the Division … in the 17 counties that account for about 85 percent of violent crime – such as aggravated assault, forcible rape, …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsLow-Income Housing Trust Fund Program (Follow-Up)
… as a public benefit corporation in 1985 under Section 45-a of the Private Housing Finance Law, the Housing Trust Fund … development, revitalization, and preservation of low-income housing; the development and preservation of businesses; the creation of job opportunities; and the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followDiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… between May 1, 2017 and December 31, 2018, she embezzled funds from the Town of Crawford that she had received as Town … that Roy stole in excess of $21,000, including by stealing funds that the Town was to receive from the rental of rooms …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseOversight of the Clean Water State Revolving Fund
… Objective To determine if the Environmental Facilities Corporation (Corporation) is adequately overseeing the Clean Water State Revolving Fund … collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fund