Search
Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… is growing interest by citizens and local governments to explore consolidation of justice courts, when practicable. … Benefits of consolidation include, but are not limited to, maximizing services by pooling resources and streamlining … justice court matters arising in the village. What needs to happen The village board must abolish the office of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… Petschauer, between July 2008 and September 2015. "This arrest is a warning to those who might steal a deceased … Scovello. The Investigations Bureau is led by Chief Dominick Zarrella. The Forensic Audit Section is led by Chief …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… DiNapoli, Geoffrey S. Berman, the United States Attorney for the Southern District of New York, William F. Sweeney … Garcia has admitted brazenly writing checks to himself for $122,000 from the Briarcliff Manor Fire Department. … to cover his tracks. Now Garcia may be facing prison time for his crime." FBI Assistant Director William F. Sweeney Jr. …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000DiNapoli Releases August Cash Report
… 25.3 percent largely because of the timing of the state’s pension contribution. Debt service totaled $942.7 million and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportOpinion 88-12
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … 119-o lists several subjects which may be addressed in a cooperation agreement. For example, the cooperation … equitable basis (General Municipal Law, §119-o[2][a]). In addition, the agreement may provide for the manner of …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 90-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. PUBLIC CONTRACTS -- Standardization (contents of resolution) GENERAL MUNICIPAL LAW, §103(5): A … Concerning the propriety of a proposed resolution to standardize on a particular make …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 90-35
… the monetary threshold (see, e.g., Walton v Mayor , 26 App Div 76, 49 NYS 615; 1A Antieau, Municipal Corporation …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 89-57
… the town. (3) Permit the use of town highway machinery, snow and ice removal equipment, tools and equipment in or by any …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 96 - 11
… BOARD -- Powers and Duties (submission of resolution for sale of real property to referendum on board motion) TOWN … necessity of a petition, may submit a resolution for the sale of real property to voter approval. This is in reply to … have any intended use for the property and is considering sale of the property. You ask whether the town board, on its …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… The Central New York Regional Market Authority’s financial position has deteriorated, and the cash available to pay … Over the past three years, the authority’s total net position declined from $6 million at the start of FY 2020-21 … snowplowing. There was no job description for his position, and the authority kept him on the payroll for a …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardNext Generation 911 Services
… To determine if the Division of Homeland Security and Emergency Services (DHSES) is effectively overseeing the development … emergency events, and the public will not receive vital emergency services when needed. We identified weaknesses in … To determine if the Division of Homeland Security and Emergency Services DHSES is effectively overseeing the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesManagement of Selected Special Revenue Funds
… Purpose To determine whether the Department of Health (Department) is effectively managing selected … and promote the health, productivity, and well-being of all New Yorkers. Its vision states that New Yorkers will … revenue funds, which are supported by specific sources of State-generated revenue and are legally restricted to …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… and/or Fragmentation of Workforce Development Programs and Services (Report 2020-S-45 ). About the Program The … authorities — offers workforce development (WFD) programs and services that address current and emerging workforce … issued on May 19, 2022, was to determine what WFD programs and services State agencies and public authorities offer, who …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesTown of Brant – Transparency of Fiscal Activities (S9-25-23)
… Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s … did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? … fire protection. Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… portfolio, including ExxonMobil Corp., AES Corp. and Duke Energy Corp. Letters were sent to: Phillips 66 Co. Xcel Energy Inc. Valero Energy Corp. Martin Marietta Materials Inc. … As of Dec. 29, 2017, the low emissions index underweights stock ownerships in the ten large emitters relative to the …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsDiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… knowledge of borrowers’ full existing liability. Use of AI in Health Care Decisions DiNapoli also filed shareholder … what oversight their boards are exercising over the use of AI and algorithms in making prior authorization … half had challenged an unexpected bill. At a time when AI is increasingly used by insurance companies to review …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
A Brooklyn preschool special education provider Yeled vYalda Early Childhood Center claimed nearly $3 million in ineligible expenses for reimbursement according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionDiNapoli Issues Report on Transparency of Village Fiscal Activities
… said. “Those that don’t file are leaving taxpayers in the dark about how their money is being used or if fiscal … 2019, the number of villages that did not file at all in 2023 grew from six in 2019 to 76. Failure to file by the statutory deadline or …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activities