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State Comptroller DiNapoli Releases State Audits
… guidelines for reimbursement. Auditors identified $995 in other-than-personal-service costs charged to the programs … or to the Department of Education which could affect the public's ability to accurately assess college safety and … qualifications meet the mandatory qualifications specified by the agencies using the Hourly Based Information Technology …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsOpinion 89-1
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to … The governing board of each county, city, town, village, school district, and of each fire district or other district … No. 79-214, supra ; Dow v Board of Trustees, Farmingdale Public Library , 75 AD2d 632, 427 NYS2d 298 [2nd Dept., …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 97-18
… would not be subject to a referendum within the district. You ask whether the sale of the real property used for a …
https://www.osc.ny.gov/legal-opinions/opinion-97-18State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) (2024-F-33) New York State Executive Law expanded the … of the Bronx, Queens, and Brooklyn, and express routes from those boroughs to Manhattan. Transit and MTA Bus are …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0Opinion 97 - 12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in matters before the planning board would not appear to raise questions as to potential prohibited interests in town contracts. The …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of $173,450 to … had identified that 21 had failed to maintain complete and up-to-date accounting records. Village boards should ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Opinion 91-35
… -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE PROTECTION -- Police Chief (amount of salary increase pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-91-35DiNapoli Op-Ed in Buffalo News Urges Washington to Help Governments Hurt by COVID-19
… to Americans, support for state and local governments, public transit, and more. This will help ease the suffering caused by the biggest public health and economic crisis of our generation. Senate … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-buffalo-news-urges-washington-help-governments-hurt-covid-19Medicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… Purpose To determine whether the Department of Health established adequate controls over inpatient claims … 1, 2009 through June 30, 2014. Background The Department of Health (Department) administers the State’s Medicaid … two separate payments are made: a payment for the first hospital’s claim and a payment for the second hospital’s …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its budgeting practices and cash receipts process for the period July 1, 2011 through …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsGarrison Union Free School District – Information Technology (2023M-127)
… Audit Objective Determine whether Garrison Union Free School District (District) officials secured the District’s … action. … Determine whether Garrison Union Free School District District officials secured the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Opinion 88-37
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Periods of Probable …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Oversight of Water Supply Emergency Plans (Follow-Up)
… Nearly 95% of all New Yorkers receive water from public water supply systems in New York State. The State Public Health Law (Law) requires community water systems that … proposed Plan is available for review and comment by the public. Information that a Water System determines could pose …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followOpinion 92-39
… partnerships and corporations owning such property are only entitled to a single vote. Any such person or entity owning more than one parcel within the proposed district is entitled only to a … guarantees of either the State or Federal Constitutions (NY Const, art I, §11, US Const, 14th amend), or the voter …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… of the hearing officer. (Return to Top) §317.9 Discovery of medical records (a) Upon the request of the …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsDiNapoli: State Should Improve Financial Literacy Efforts
… financial literacy education and information to the public. “Many New Yorkers are trying to get through tough …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsOpinion 90-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … litigation was commenced, while the superintendent was in office. At all times relevant to this inquiry, the town had … and unsupported by the evidence; (2) based on an objective appraisal of the facts, the officer was acting within the …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 90-21
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in town) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Claim Submitted—What’s Next?
… After you submit your claim online, check your email for next steps. You should receive a confirmation email within 48 hours informing you of whether more … documents, the faster we can process your claim. If the email: Includes an attached claim form, complete the form and …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextTrue North Rochester Preparatory Charter School - Information Technology (2019M-148)
… Board and School officials ensured information technology (IT) assets were safeguarded. Key Findings The Board did not … School officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technology