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Opinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (necessity to address only a single subject) -- Terms of Office (single local law may increase terms of several …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 90-41
… Village Law (Village Law of 1909). Section 264 provided for the entire cost of constructing the sewer system to be … forth a procedure whereby fronting owners could petition for the construction of a sewer wholly at the expense of the … however, section 14-1410 would provide clear authority for a village board, by resolution, to determine to construct …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 88-38
… from the state, or an agency or officer thereof, for any service rendered in an action in which any of them is …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 2007-8
… -- Powers and Duties (obtaining an annual audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of … on a fire company that provides fire protection by contract to a town fire protection district. A fire … records of the fire company and, in connection with its authority over the fund raising activities of certain fire …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Unexpected Delays and Events
… were implemented as planned once the unexpected occurred. This audit covered events that occurred from January 1, 2015 … The LIRR operates 24 hours a day, 7 days a week. On an average weekday, the LIRR carries 311,054 passengers on … late trains or were told about late trains after the train was supposed to arrive. For 26 events, the LIRR ordered …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… for their behavior and to develop appropriate strategies to prevent reoffending. “There’s a reason New York … from prison,” said DiNapoli. “These regulations keep our communities safe and any failure to properly monitor these … identify potential best practices; Identify and implement strategies to improve regional offices’ compliance rates; …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… P. DiNapoli. “Thousands of New Yorkers, many of them in need of mental health care or drug addiction services, are in desperate need of permanent housing and other support,” … DiNapoli said. “My auditors, however, found as we have in previous audits, the Office of Temporary and Disability …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersOpinion 92-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain approval of the State Comptroller) STATE COMPTROLLER -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: MTA Budget Outlook Improves
… than seven months ago with $1.9 billion in unanticipated resources now expected to be available over the course of the financial plan period, yet it still plans to raise … target from efficiencies alone and some projects will be deferred to the next capital program. OSC estimates that more …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… have barriers to people with disabilities and many dont meet ADA standards …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesOpinion 89-9
… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT … by, an employee..." (SCPA, §1310[1][a][v]), and the "money payable by a public corporation... to, or to the estate …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Comptroller DiNapoli Releases Municipal & School Audits
… recommendations in a December 2021 audit. Town officials did not take meaningful actions to implement …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… DEC with the ability to review dam owners’ emergency response procedures, which are necessary to ensure adequate … condition and fail to submit required documents to DEC. In response, DEC generally agreed with the audits’ findings and …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… New York State Comptroller Thomas P. DiNapoli today estimated … Rail Road (LIRR) strike could cause up to $50 million in lost economic activity each day. “A LIRR strike would …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… 23 bank accounts that CUNY Central officials identified for BMCC, seven required such a notification. CUNY Central did not have the required notification form for one of these accounts, which was opened in May 2014. Additionally, we identified two accounts, for the BMCC Foundation, that were not on CUNY Central’s …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, through July 12, 2013. … and five Directors. The Company’s revenue and expenditures for 2012 totaled approximately $6,100 and $9,500, … the Board is not certain of the Company’s status as a not-for-profit organization. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCircleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial … controls over cash disbursements. The treasurer failed to file the annual financial report with the Office of the … each claim includes an itemized invoice with enough detail to support the claim as an actual and necessary District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… taxpayers, but stole money intended to support programs for children in the Village of Hamburg. I want to thank our partners in the State Comptroller's Office for conducting this audit, which allowed us to prosecute this … official misconduct. She is due back in court on Jan. 9 for sentencing. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… in 2018. "Tax cheats are continuously looking for new ways to beat the system, but my auditors are staying one step ahead of them," DiNapoli said. "My office continues to stop fraudulent refunds from reaching the hands of … who claim deductions that are not rightfully theirs." To date, DiNapoli's office has paid out 4.9 million state tax …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsComptroller DiNapoli Releases Municipal Audits
… that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in … systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees and found significant …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits