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DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… me in ensuring that AI systems work to further the greater good for all New Yorkers. Op-Ed The Double-Edged Sword of …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Development Agency Board Governance , Town of Junius , Orange County Community College , Village of Ravena and the … New York State Comptroller Thomas P DiNapoli today announced … Development Agency Board Governance Town of Junius Orange County Community College Village of Ravena and the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… clerk was acting properly and accounting for fees as of Oct.1, 2017. Ethics Oversight (Statewide Unit) This …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… the statutory limit by up to 4.2 percentage points. Fort Edward Union Free School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… and Eviction Prevention Supplement (CityFHEPS) is overseen by the New York City Department of Social Services (DSS), and it is designed to help low-income New Yorkers avoid … in 2019. “Stronger oversight of the CityFHEPS program is critical to helping individuals and families access safe …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsHow to Conduct a Vendor Responsibility Review
… soliciting a procurement, you must decide whether you will conduct a vendor responsibility review for: all vendors … should state that: only responsive and responsible vendors will be awarded the contract; prospective vendors must … about them as needed. However, if the prospective vendor will rely heavily on a parent or subsidiary company to …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewLevittown Union Free School District – Information Technology (2025M-145)
Did Levittown Union Free School District District officials adequately manage nonstudent network accounts and permissions
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145Opinion 88-46
… 1723-a; GENERAL MUNICIPAL LAW, §§11, 119-o: Pursuant to a cooperative investment agreement, school districts and … obligations in which all the participants are authorized to invest. The fiscal officer of a participating school … may be given custody of the funds and the authority to invest those funds. Authority over the investment of funds …
https://www.osc.ny.gov/legal-opinions/opinion-88-46DiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… watched – this demonstrates that there is a clear need for a more comprehensive system of regulation to ensure the … a day. The services can help to delay or prevent the need for nursing home care and other more costly advanced-care … and stimulating environment. Currently, the state Office for the Aging (OFA) is the only agency with responsibilities …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsOpinion 94-2
… for city officials) VEHICLE AND TRAFFIC LAW, §§1200, 1600, 1604, 1640: In the absence of express statutory authority, a … handicapped parking permits. Vehicle and Traffic Law, §1604 provides as follows: Except as otherwise provided in …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 94-30
… of index fees remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY LAW, §39(2)(e): County clerks … York are required to remit to the Commissioner of Taxation and Finance $160 of the $165 collected pursuant to the first … pursuant to section 8018(a) of the Civil Practice Law and Rules (CPLR) and section 39(2)(e) of the Judiciary Law. …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Opinion 2004-5
… distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the Insurance Law, … initial recipient of the foreign fire insurance tax monies is required, in turn, to distribute the amount received to … to making a direct cash payment. Accordingly, it is our opinion that foreign fire insurance tax monies may not …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… maintenance costs of additional roads put a major strain on the Thruway, and traffic fell by more than 10 percent … costs could be reduced, nor had it prioritized projects on future capital plans to identify non-essential projects … billion to the authority to cover certain costs related to replacing the Tappan Zee Bridge and other costs. Still, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDebt – 2021 Financial Condition Report
… 2020-21, State-Funded debt outstanding per capita was $3,500. State-Funded debt was equivalent to 4.8 percent of State … debt. New York issues State-Supported debt to fund certain capital purpose grants to other entities, which …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtState Comptroller DiNapoli Releases School Audits
… office completed audits of the Frankfort-Schuyler Central School District , Hammondsport Central School District , Putnam Northern Westchester Board of … Educational Services , Raquette Lake Union Free School District and the Western Suffolk Board of Cooperative …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… officials from all five towns (East Hampton, Riverhead, Shelter Island, Southampton, and Southold) ensured … were proper and supported, and debt service payments were for legitimate Peconic Bay Community Preservation Fund … $33,280 or provide timely monthly reports to officials for eight of the 13 months in the audit period; or prepare …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this, 272.5 hours was from … or 76%. Officials did not verify businesses’ self-reported job creation and retention numbers and had no procedures for … to officials. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsNew York City Construction Industry Booming
… the Great Recession, New York’s construction industry is booming,” DiNapoli said. “In 2018, the construction … percent larger than it was 10 years earlier. The industry is crucial to both the state and city, creating thousands of … jobs and providing a key indicator that our economy is healthy.” “The building industry is essential to New York …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingOpinion 90-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (criteria and procedure for determining "responsibility" of lowest bidder) EDUCATION LAW, §305(14); GENERAL MUNICIPAL … Whether the school district based solely on the allegations of these residents may find the bus company not to be a …
https://www.osc.ny.gov/legal-opinions/opinion-90-48