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Opinion 89-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … A municipal housing authority is exempt from the payment of court filing fees. This is in reply to your inquiry asking … a municipal housing authority is exempt from the payment of court fees when it is a litigant in Supreme Court a County …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … Whether secondhand equipment of a private entity or a municipality of this State may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-13State Comptroller DiNapoli Releases Municipal Audits
… The department lacked detailed financial procedures and the board did not enforce compliance with existing bylaw and policy provisions. They also did not present the … totaling $190,160 did not have documented approval and 93 (42 percent) totaling $92,605 did not have adequate …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Oversight of Drug Disposal
… environmentally sound disposal options, such as approved drug take-back programs, are available. Since 2008, the … is regulated at the federal level primarily by the U.S. Drug Enforcement Administration (DEA) and at the State level by the Department …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalState Comptroller DiNapoli Releases Audits
… Special Education Audit Initiative): Canarsie Childhood Center Inc. (CCC) – Compliance With the Reimbursable Cost … Audit Initiative): Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual … Education Audit Initiative): Kids in Action of Long Island Inc. – Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0Risk Management Planning Group
… effectively addressed the risk of Risk Management Planning Group (RMPG) serving in conflicting roles of insurance broker … North Shore and King Kullen up to a cumulative $14.1 million for workers’ compensation assessments, which …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for departmental cash receipts or implemented procedures to provide guidance for employees when recording transactions to help ensure financial reports are accurate and reliable. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Oversight of New York State Forest Tax Programs (Follow-Up)
… in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). About the Program New York State’s land area of 30.2 million acres comprises almost 19 … in the protection of the environmental benefits of the State’s forest resources. Our audit covered tax exemptions …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followState Comptroller DiNapoli Releases Municipal & School Audits
… was not provided to all employees or any board members. Of the 120 total individuals tested (115 selected employees … not available for the district’s use Eastern Suffolk Board of Cooperative Educational Services – Information Technology … In addition, the board did not comply with state law when it appointed the clerk of the board as the deputy claims …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School & Municipal Audits
… (Delaware County) The board did not transparently plan or sufficiently monitor the project. As a result, total … to official misconduct. As part of his plea, he resigned from his position and was sentenced to a one-year conditional …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Agencies Bulletin No. 2229
… Loc Pay - 8 hour (LCA) $2477.80 Seas Loc Over 1520 - 8 hr. (LCB) $1.63/hour Seasonal Loc Pay - 7.5 hrs. (LCC) $2477.80 Seas Loc Over 1425 - 7.5 hr (LCD) $1.74/hour Seas Loc Pay Mid Hudson-8 hr. (LCE) $1202.46 Seas LOC Mid Hud over 1520 8hr (LCF) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalState Comptroller DiNapoli Releases School District Audits
… purchases made from a New York state contract, resulting in $2,182 being overpaid to the vendor. Downsville Central … did not ensure that goods and services were procured in the most cost-efficient manner or provide adequate …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… managed care organizations (MCOs) have adequate processes in place to prevent payments to ineligible providers, and … to the Medicaid or Medicare programs or who have engaged in other unacceptable insurance practices face possible … those efforts, however, we identified certain weaknesses in the Department’s and MCOs’ processes that, if properly …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersOpinion 91-2
… determining conflicts of interest) NEW YORK CONSTITUTION, ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, … Law"], §502[1]; General Construction Law, §65[b][3]). Article X, §5 of the State Constitution vests in the … Court further declared that: Under the plain language of article X, the State Comptroller is granted the discretionary …
https://www.osc.ny.gov/legal-opinions/opinion-91-2DiNapoli: MTA Not Holding Paratransit Contractor Accountable
… it is the MTA’s practice to approve a taxi, black car service, livery, or voucher authorization to transport …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableOversight of Information Technology Consultants and Contract Staffing
… technology (IT) services procured from consultants and contract staff to ensure compliance with contract terms and deliverables. The audit covered ITS agreements between April 1, 2015 and July 12, 2018 and subsequent documentation and … information technology services procured from consultants and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… and vehicles, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit reviewed … report. For a copy of the audit, visit: http://www.osc.state.ny.us/localgov/audits/swr/2015/PPRI/global.htm … and vehicles according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodySchenectady County – Investment Program (2025M-5)
… officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, … did not develop and manage a comprehensive investment program Officials also did not monitor investments formally …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Controls Over the Empire State Supportive Housing Initiative (Follow-Up)
… in our initial audit report, Controls Over the Empire State Supportive Housing Initiative ( 2022-S-22 ). About the Program Established in 2016, the Empire State Supportive Housing Initiative (ESSHI) is part of the … various populations to be served by both OMH and the other State agencies under ESSHI. Each of OMH’s ESSHI contracts …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… quarter of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the Division of the Budget’s (DOB) Mid-Year Update to … totaled $42.1 billion and were $8.1 billion above the latest financial plan projections through Dec. 31. However, … quarter of State Fiscal Year SFY 202223 exceeding the latest projections from the Division of the Budgets DOB …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billion