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Course Offerings (Follow-Up)
… (the most recent entering class with published four-year graduation rates) received their bachelor’s degree within … students’ use of financial aid or monitoring their graduation rates; and did not formally survey students to … provide beneficial academic guidance, which caused their graduation to be delayed. Key Findings CUNY officials have …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… 1) limits the Comptroller's authority to review the billing records of private companies that provide health care … argued that he had authority to review the providers' billing records as part of his audit of State expenditures … it did not involve performance audits, rather a review of billing records to ensure that the State did not make …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersDiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… The New York State Common Retirement Fund has committed $50 million to a private equity fund managed by Hamilton Lane … that call New York home.” The state pension fund’s $50 million commitment provided the anchor investment in the … SBIC Fund I, launched in 2015, also with an investment of $50 million from the pension fund. The fund will provide …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundOpinion 88-39
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition (cash bail on felony complaint held by town court and forfeited while …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 2000-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … of the superintendent. We based our conclusion primarily on: (a) the general principle that absent a contrary …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Services to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… submitted Notices and to affected employees, and in some cases, there was no record of any outreach. Our audit report …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followCompliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… a newly established Central Management and Implementation Team, in their efforts to implement and comply with these new … what was accomplished on a statewide basis and whether program goals were achieved by anyone except a few select … assist ASEs and the Central Management and Implementation Team in their efforts to comply with the new Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney … the guilty plea of Linda Miller, 57, of Englewood, New Jersey, over the theft of more than $162,000 in pension benefits from the New York State and Local Employees Retirement System. The … New York State Comptroller Thomas DiNapoli and Attorney …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges Over Alleged Theft of $78,000 in New York State Pension Benefits
… of New York & New Jersey. He died in 2003, with his wife collecting benefits until her death in 2006. According … Retirement System of Sullivan's death, or of Sullivan's wife's death. Instead, authorities allege, Fitzpatrick …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-over-alleged-theft-78000-new-yorkSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… 88 (Report 2023-S-27 ). About the Program The New York Power Authority (NYPA) is a fiscally independent public … on December 28, 2012, mandated a 20% improvement in the energy efficiency performance of State government buildings … April 2020. EO 88 set a goal to reduce the average source Energy Usage Intensity (EUI) by at least 20% from the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followComptroller DiNapoli and State Fiscal Officers Urge Federal Administration to Curb Harmful Immigration Enforcement Actions
… fiscal and social harm to communities across the nation. Donald J. Trump President of the United States The White …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-state-fiscal-officers-urge-federal-administration-curb-harmful-immigrationDiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… York State Common Retirement Fund (Fund) assets managed by Minority and Women-Owned Business Enterprise (MWBE) managers grew from $20 billion to approximately $27 billion in state fiscal year 2020-21 and the Fund’s Emerging Manager … New York State Common Retirement Fund Fund assets managed by Minority and WomenOwned Business …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21Opinion 88-23
… is an officer, employee and stockholder of a construction corporation would have a prohibited interest in any contracts between the corporation and the village unless (a) his or her stock … outstanding stock and (b) as employee and officer of the corporation, his or her duties do not involve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 88-20
… in the opinion. COUNTIES -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court) COUNTY LAW, §216; NY CONST, ART III, §17: A county, by resolution, may relocate its family court from the unincorporated area of a town to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Opinion 93-20
… by a designated town officer on checks transferring moneys from the receiver of taxes' account to another account. Pursuant to Town Law, §37(1), a town receiver of … by a designated town officer on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 94-5
… on the issues discussed in the opinion. TOWNS -- Powers and Duties (publication in newsletter of articles by individual board members) TOWN BOARD -- Powers and Duties (publication in newsletter of articles by … town board. Town Law, §116(13) authorizes towns to publish and distribute a report relative to the fiscal affairs and …
https://www.osc.ny.gov/legal-opinions/opinion-94-5DiNapoli: Food Giant ConAgra Agrees to State Pension Fund's Proposal to Buy Sustainable Palm Oil
… said. “Palm oil is in many of the products we enjoy every day, but too often suppliers produce it in ways that destroy … environment, and anti-corruption. To respect Land Tenure Rights, including the rights of indigenous and local communities to give or …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-food-giant-conagra-agrees-state-pension-funds-proposal-buy-sustainable-palm-oilState Comptroller DiNapoli Releases Municipal & School Audits
… accurately recorded collections that auditors reviewed in the central accounting records, she did not always deposit collections in a timely manner. Auditors also identified that staff in the clerk-treasurer’s office did not routinely issue …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 90-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … issued in accordance with the Constitution and laws of the State and are valid and legally binding obligations of the … by the governing board of the municipality unless a state or local law provides for the delegation of that …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 98-23
… of maximum speed limits in villages) VEHICLE AND TRAFFIC REGULATIONS -- Villages (designation of twenty-five m.p.h. zones) VILLAGE AND TRAFFIC LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, … A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a village-wide …
https://www.osc.ny.gov/legal-opinions/opinion-98-23