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Opinion 91-60
… accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and Breeding Law, … in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional authority over other public corporations (NY Const, art X, §5; Patterson , supra ), we believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-60State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Danby – Town Clerk (Tompkins County) Tax collections were missing and not … was partially implemented. Town of Frankfort – Justice Court Operations (Herkimer County) Justices did not provide …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… from 2020. About the Program Homeless shelters across the State provide an array of services to families and adults, … and Urban Development’s point-in-time count for New York State, there were 92,091 homeless individuals in January 2019 … Guidance), as well as the contract, which provide guidance on the eligibility of reimbursable costs, the documentation …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerSteuben County – County Bridge Maintenance (S9-13-1)
… The County’s budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the … While the County does not have a written plan in place, it has implemented practices that have served to … The County has reduced the number of deficient bridges in recent years, primarily by replacing and completely …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1State Comptroller DiNapoli Releases Audits
… owned sewer systems that were not registered with a state alert program and were not reporting overflow events. DEC had … identified in the original audit enroll in the alert program. Department of Motor Vehicles (DMV): Assessable … Expenses of Administering the Motor Vehicles Financial Security Act and the Motor Vehicle Safety Responsibility Act …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsInspecting Highway Bridges and Repairing Defects
… attention is needed, they are identified as "Prompt Interim Action" (PIA). When a PIA condition is found, the Authority must take appropriate interim protective and/or corrective action within 24 hours. … requirements. As a result, it did not perform 47 interim inspections for Priority Conditions open more than …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsProjected Invoice
… credit for their unused, unpaid sick leave at retirement. Salary The Salary refers to the earnings reported for your employees for … fiscal year, which is used to calculate the Projected Salary Base. Projection Factor The Projection Factor is a …
https://www.osc.ny.gov/retirement/employers/projected-invoiceDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… tax collections across New York grew 6 percent in the first six months of 2018, according to a report released … collections. By comparison, growth during the first half of 2017 was 3.3 percent and during the first six months of 2016 it was 1.7 percent. "Local sales tax …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… NYPA is a fiscally independent public corporation that does not receive State funds or tax revenues or credits for … customers. BuildSmart NY is the program created to carry out Executive Order 88 (Executive Order or EO 88). The … upon EO 88 with a goal of 11 trillion BTUs of energy savings to be achieved by 2025 through the BuildSmart 2025 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88DiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… For every dollar New York sends to Washington D.C., it … and the continuing imbalance raises questions about equity for New Yorkers. Our Congressional delegation has pushed hard … budget deficit of $680 billion. That same year, the latest for which detailed figures are available, New York state …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonDiNapoli: One in Ten New York Households Suffer From Food Insecurity
… Approximately one in ten, or about 800,000, New York households experienced … DiNapoli’s office examining issues impacting New Yorkers in need. His first report examined poverty trends. “Federal … it cannot, at times, access adequate food for everyone in the home due to a lack of resources, according to the U.S. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … employers, and NYSHIP members $9.2 billion. Members of NYSHIP have the opportunity to select various plans for …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programCybersecurity Risk Management – Part 1
This webinar will walk through key aspects of the risk management process, including defining what cybersecurity risk is and discussing information security models and internal and security controls that can be implemented to help mitigate those risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-risk-management-100224.pdfOversight of Career and Technical Education Programs in New York State Schools (2019-S-29) 180-Day Response
To determine whether current State Education Department (Department) career and technical education (CTE) activities are sufficient to meet high-demand, high-growth, and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative Educational Services ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s29-response.pdfDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… trauma,” DiNapoli said. “Programs exist to assist with shelter, medical and mental health care and legal … services offices and service providers by OTDA, along with better data collection, can help eliminate barriers to … fraud or coercion to make someone engage in commercial sex or other forms of forced labor. OTDA’s Response to Human …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingState Comptroller DiNapoli Releases Municipal & School Audits
… rental agreement were rendered and 13 claims that included sales tax totaling $228. District officials told auditors they were aware that sales taxes were paid on certain purchases and have taken … uncorrected. Franklin Square Union Free School District – Website Transparency (Nassau County) District officials did …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… approved using all $68,907 of foreign fire insurance (FFI) tax proceeds. In addition, officials used the funds for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71DiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… and supportive atmosphere for all employees," said Matthew W. Patsky, CEO of Trillium Asset Management. "We are …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
The Office for People with Developmental Disabilities OPWDD has not ensured that the employees who transport clients in NYC drive safely and have valid drivers licenses according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violations