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DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 92-22
… impropriety (see e.g. Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358; Matter of Tuxedo Conservation and Taxpayers …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 97 - 12
… of article 18 here, we note that, although there is some case law to the contrary ( People v Pinto , 88 Misc 2d 303, …
https://www.osc.ny.gov/legal-opinions/opinion-97-12XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… on Public Ethics). The Advisory Opinion addresses the personal use of supply vendor purchase rewards or points … in compliance with Commission Advisory Opinion No. 08-04. Personal Use of Supply Vendor Reward Points In the Advisory … Card (P-Card) - may not accept rewards or points for personal use when such reward points are earned from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netCapital Asset Management (Follow-Up)
… is used over a long period of time to be a capital asset. New York State has a significant investment in capital …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… fees using outside law firms and to minimize unbillable toll transactions. The audit covered the period January 1, … Bridges and Tunnels, is an MTA agency that operates seven toll bridges and two tunnels that interconnect parts of New … than any other bridge or tunnel authority in the nation. Toll revenues from TBTA help subsidize MTA’s transit and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsNew York State Employees and Federal Funding – Federal Funding and New York
… The State workforce is funded through a variety of means, including state taxes, fees and federal funding. The New York State Division of the Budget … The State workforce is funded through a variety of means including state taxes fees and federal funding …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingSeaford Union Free School District – Capital Assets (2024M-112)
… July 01, 2021 – May 31, 2023. We extended the audit period to July 17, 2023 to review the District’s most recent inventory list. … from furniture, vehicles, equipment and machinery to buildings and land. School districts (districts) also …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … and Benefit Payments (Erie County) The board did not formally document its approval for three administrators’ … overestimated general fund appropriations for the 2012-13 through 2014-15 fiscal years by $14.9 million (7 percent), …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases Audits
… who provided security guard services at the Adam Clayton Powell Jr. State Office Building took a drug test. …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… the State Education Department’s resources are stretched, but it must ensure these schools are worthy of a license and … Second Language (ESL) schools — operating in New York. SED can refund students tuition, in some cases of school closures, through its Tuition Reimbursement Account (TRA), which is …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… The New York State Division of Human Rights (DHR) failed to properly investigate dozens of housing discrimination cases, undermining its mission to … are told they can report it to the state Division of Human Rights and that it will be investigated, but the … The New York State Division of Human Rights DHR failed to properly investigate dozens of …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsState Agencies Bulletin No. 1819
… their country and the U.S. with wages in tax year 2019 are affected. Background According to the IRS instructions … Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons (including persons presumed to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1819-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… The long-term decline in the number of individuals in state prisons has led to a demographic shift towards an older … associated with this population, according to a report by State Comptroller Thomas P. DiNapoli today that examines … incarceration where warranted.” DiNapoli’s 2022 report on the prison population revealed that demographic changes in …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationOffice of Operations: 2025 Virtual Fall Conference
… Analysis, Support, and Knowledge Transfer at Outreach@osc.ny.gov if you have questions or need assistance. COURSE … panel. Presenters: Rebecca Backstrom, Brittany Crump, Ashley Cummins, Katie Germain, Anne Hall, Aidan Klein, Maria … Yochanan Bertos, Trevor Brink, Vladimir Contreras, Ashley Cummins, Andrea Witham and Nicholas Woods (Bureau of …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conference-archivedDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… out that details are lacking on spending changes required for balance in the coming years. “New York state is in its … and Governor Cuomo and the Legislature deserve credit for putting us on the right path. The Executive Budget holds … plan to close future budget gaps, as I have called for, or we could get sidetracked and fall back on short-term …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… appropriate place: prison. He will also be ordered to make full restitution. I thank acting United States Attorney Kim, …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementOpinion 89-60
… home owners, and it appears that the town would not be a party to those contracts, there appears to be no "contract" …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-77
… conflicts of interest of municipal officers and employees are contained in General Municipal Law, Article 18 … article 18, violate the spirit and intent of the statute, are inconsistent with public policy, and suggest …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 95-30
… grants or bequests in the form of a true trust are subject to the "prudent investor" provisions of Estates, Powers and … Prior inconsistent opinions are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and non-tax moneys, such as …
https://www.osc.ny.gov/legal-opinions/opinion-95-30