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Opinion 94-25
… §217(c)(v): Section 217(c)(v) of the General Municipal Law does not authorize credit to be granted towards a year of … of the volunteer fire company". The service award statute does not define what is meant by "official meetings of [a] … note that the Workers' Compensation Board is authorized to make determinations of claims for benefits under the …
https://www.osc.ny.gov/legal-opinions/opinion-94-25DiNapoli Releases April Cash Report
… percent from last April, primarily due to an increase in Personal Income Tax (PIT) collections. Tax collections, … percent from last April primarily due to an increase in Personal Income Tax PIT collections …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportPublic Safety – 2023 Financial Condition Report
… Number of Reported Crimes Rose in 2022 According to data published by the State Division of Criminal Justice Services (DCJS), the number of Index Crimes reported by local law enforcement agencies … According to data published by the State Division of Criminal Justice Services DCJS the number of Index Crimes …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… inequitable tenant and applicant treatment, and high vacancy rates in public housing, according to New York State … rent. Meanwhile, the THA maintained a consistently high vacancy rate (33 percent vacancy rate for senior housing and 9 percent for non-senior … usage inequitable tenant and applicant treatment and high vacancy rates in public housing according to New York State …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
To assess the extent of implementation of the 12 recommendations included in our initial audit report Improper Medicaid Payments for Claims Not in Compliance With Ordering Prescribing Referring and Attending Requirements Report 2019S2
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andState Comptroller Thomas P. DiNapoli Statement on the Death of Maya Angelou
… “Today, America mourns the loss of one of its greatest writers and … Today America mourns the loss of one of its greatest writers and …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-thomas-p-dinapoli-statement-death-maya-angelouAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… by type within the following major classifications and depreciated or amortized over the indicated estimated … 20 years Buildings 12-60 years Machinery and Equipment 4-30 years Library Books no depreciation … account code to indicate the type of fixed asset owned and the source of the monies from which the general capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … is accurately recorded and deposited timely and intact (in the same amount and form as received). Key Findings Town … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Bridge Bus Station, and the World Trade Center. PANYNJ’s real estate portfolio consists of over 12,000 acres of land and 45 … specified in leases. During our audit scope, PANYNJ’s Real Estate Department leased seven external spaces for its …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andMessage from the Comptroller – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding to … State Fiscal Year SFY 202021 will long be remembered for the disruption caused by the COVID19 pandemic and for the …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… (Department) is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required. The audit covered licensing and inspection records for the period of January 1, 2017 …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andIX.12.C State Responsibility – IX. Federal Grants
… for payment or receipt of CMIA interest liabilities by the state. Cognizant (“lead”) state agencies responsible … on rare occasion inefficient cash management practices by one or more state agencies may unnecessarily inflate the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesWindsor Central School District – Fuel Controls (2022M-133)
… diesel fuel stored in the District’s 10,000-gallon storage tank. Without adequate controls over fuel, the District’s … and purchases and secure fuel credit cards and diesel fuel tank. District officials generally agreed with the findings …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Public Safety – 2022 Financial Condition Report
… Number of Crimes and Crime Rates Leveled Off in 2021 According to preliminary data, the number of crimes in seven major categories used by the State Division of … of overall crime trends (Index Crimes) leveled off in 2021, following the first increase in eight years in 2020. …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyServen Volunteer Fire Company – Board Oversight (2024M-97)
… of the Border City Hose Company (Hose Company), was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97DiNapoli: Too Many Subway Stations Need Repairs
… free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York City Transit … Metropolitan Transportation Authority, which determines station conditions by surveying “structural” components — … serious defects. NYCT data also showed that 27 percent of station components — such as ceilings or columns — needed to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsDiNapoli Statement on Executive Budget Proposal
… years, Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing, reduce the … Governor Cuomo has provided a good starting point to continue the progress made. Still, there is much work to be done. The challenge for the state is to align spending …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalOpinion 91-10
… 574 of the Laws of 1924 (McKinney's Unconsolidated Laws of NY, §§1471-1493) which authorizes the establishment of park … town could be exposed to tort liability in connection with operation of the district. Under section 1-b of chapter 574, … NYS2d 364; Brooklyn Park v Armstrong , 45 NY 234; Village Green Realty v Glen Cove Com. Dev. , 95 AD2d 259, 466 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-10