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DiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… DiNapoli said. "I thank the District Attorney and his team for their outstanding efforts on this case and in … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. About the Office of the Westchester …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… New York State Comptroller Thomas P. DiNapoli today announced … “Nav” Patel as deputy chief investment officer of the New York State Common Retirement Fund. Patel has served as … New York State Comptroller Thomas P DiNapoli today announced … Navyug Nav Patel as deputy chief investment officer of the New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fundAvoca Central School District – Payroll (2025M-14)
… supported, authorized by management and accurately paid in accordance with board-approved collective bargaining … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board of Education (Board) has the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Ethics Oversight (2020-MS-1)
… [pdf] , Rochester [pdf] , Troy [pdf] and Utica [pdf] . Audit Objective Determine whether local governments used …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1DiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… DOCCS also requires officers to obtain an updated digital photo of each SIST respondent every 90 days and any time a … Auditors also reviewed the timeliness of SIST offender photo updates. Photos of SIST offenders are supposed to be … a month late. At the time of the audit, one respondent’s photo had not been updated in almost a year. The …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… to adopt the majority of the recommendations in part or in full. According to DCWP, a unique challenge in identifying … enforcement to improve compliance. The agency’s full response can be found in the audit. Audit NYC Department …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… and aging. To protect against loss of life and property from flooding and dam failures, DEC manages a program that … found that some dam owners had not submitted to DEC the required emergency plans, engineering assessments or proof … found: 158 of 843 dams (19%) did not have an emergency plan on file with DEC, including 153 of 505 (30%) Hazard …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesOpinion 89-9
… or, to the extent that the funds are not exempt from claims of creditors, to a creditor or to a person who … and pay them into the general fund (see 1988 Opns St Comp No. 88-14, p 23). Alternatively, after holding the … Law, §1310. Please note, however, that the county is not required to proceed under section 1310, and that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 92-37
… which requires the Comptroller's approval. The procedures for merging a fire protection district into an adjoining fire … in section one hundred seventy-three of this chapter for the extension of a fire district". Subdivision 2 of Town … the resolution must be submitted to the State Comptroller for approval. Subdivision 1 of section 173, on the other …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… of local departments of social services and homeless shelter providers to make sure those entering the shelters … per year from 2018 to 2022. Each client who enters a shelter must take part in a needs assessment and the … to be completed within the first 10 days of admission to a shelter. DiNapoli’s auditors found from January 2018 to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDiNapoli: MTA Budget Outlook Improves
… MTA still faces budget risks, including the pace of the economic recovery and the impact of the next round of … to finish the East Side Access project and to begin new expansion projects, such as the next phase of the Second Avenue Subway. In an effort to reduce the …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesUnexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing the needs of its passengers and reassessing and revising its … and whether these plans were implemented as planned once the unexpected occurred. This audit covered events that …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsState Comptroller DiNapoli Releases Municipal & School Audits
… appropriate village expenditures, the board did not audit all claims before payment. Additionally, some claims were not …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… More than 30 years after the Americans with Disabilities Act (ADA) prohibited … also found that: Parks created an ADA coordinator position after the original audit, but the individual’s oversight is … More than 30 years after the Americans with Disabilities Act ADA prohibited …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesHoltsville Fire District – Financial Management (2025M-4)
… Did the Holtsville Fire District (District) Board of Commissioners (Board) adopt budgets with reasonable … the Audit Area A fire district (district) board of fire commissioners (board) is responsible for managing the … the amounts a district will spend and receive, the amount of fund balance that will be available at the end of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Opinion 89-12
… OF INTEREST -- Construction Contracts -- (propriety of engineer, who intends to bid, preparing specifications and … specifications, and to supervise work, on a construction project when the engineer also is a one-half owner of a construction firm which may bid on the building project presents possible violations of ethical or …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 88-65
… to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p … a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a collecting officer is … term is defined, where taxes have been paid from an escrow account for property improved by a one-to-six family …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 95-28
… by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment … irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize such an investment … irrevocable letter of credit issued by a Federal Home Loan Bank (hereinafter "FHLB"). General Municipal Law, §11 …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2000-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the entitlement to a salary increase by a village chief of police pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23DiNapoli: Wall St. Profits Soared in First Half of 2020
… jump was propelled by $2.4 trillion in federal stimulus funds and the lowering of interest rates to near zero, which …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020