Search
DiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… decline in the number of individuals in state prisons has led to a demographic shift towards an older incarcerated … population, but the three most recent data years (2023-2025) show a rise of 1,957 individuals in state prisons. The … in New York, up from 12% in 2008. Between 2022 and 2025, as the size of the overall prison population increased, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… data to the Governor, the Legislature and the Board of Regents on an annual basis. In our initial audit report, issued on January 13, 2015, we found that for the period July 1, 2011 … annual reports to the Governor, Legislature and Board of Regents, as required. Key Findings Department officials made …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services State … agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… substance prescription drug use, known as the Internet System for Tracking Over-Prescribing (I-STOP), which contains …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… said. “The failure to adhere to district policies and best practices, whether it be when putting together the … one of the candidates BOCES recommended as having the best qualifications, the board hired a candidate that BOCES …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… The Manual does not exempt charges related to collaborative school agreements from this requirement. Aim … show that the payments were reasonable. In one example, a collaborative school official provided evidence that her … Authority’s space at no cost. It is egregious that the collaborative school (a private entity) paid no rent to the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… The COVID-19 pandemic has widened the achievement gap that exists for students across the … The COVID19 pandemic has widened the achievement gap that exists for students across the nation …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… worked at state agencies have increased by 38% since 2012, while the number of employees has declined by more than 10% … overtime costs set a new record in 2021,” said DiNapoli. “While the pandemic does not appear to have prompted a ‘great … by the greatest number of positions between 2020 and 2021, while OCFS and Veterans’ Homes suffered reductions of almost …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021DiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… budget gap of $6 billion for the coming fiscal year, in part because of higher Medicaid spending,” DiNapoli said. … MLTC services as the responsibility of the MLTC plan. Medicare Part D Clawback Payments (2018-S-46) Under federal … as a result of the initial audit’s findings. Managed Care Premium Payments for Recipients with Comprehensive …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… A 50-year-old Georgia woman, Sandra Smith, was sentenced to over a year in federal prison and … to deter others from engaging in similar conduct.” “Ms. Smith knowingly concealed her mother-in-law’s death to steal … U.S. Attorney Diane Schulman for prosecuting this case.” Smith’s mother-in-law, Minnie Smith, was a longtime Brooklyn …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysOpinion 88-74
… in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument fund. … Whether it is legal for municipalities to contribute to a monument fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 99-12
… two or more improvement districts may be initiated by a petition of the property owners or by the town board's own … a district, the notice of adoption of the resolution, any petition requesting a referendum and any referendum must be … including extensions, is approved at a referendum or if no petition requesting a referendum is filed, a consolidated …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 90-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 79-754, p 154; 24 Opns St Comp, 1968, p 412; Office of the State Comptroller, Financial Management Guide, Cash …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Compliance With Special Education Requirements – Evaluations
… within required time frames. Our audit scope covers the period of July 1, 2016 through March 9, 2018, and includes … Individualized Education Program (IEP) development, and placement of students in special education. (*The terms … this end, the DOE follows a multi-step evaluation and placement process. The evaluation component – and the focus …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsOpinion 88-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … from voting not an exception) GENERAL MUNICIPAL LAW, §§800(3)(c),(d), 801(1); TOWN LAW, §176(4-a): A fire district … or approve the contract or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 90-16
… 301; In re Board of Health of Village of Lansingburg , 43 App Div 236, 60 NYS 27; but cf . People ex rel. Van Denbergh v Town Board of Town of Colonie , 254 App Div 54, 4 NYS2d 434, pertaining to the status of a local …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 89-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … program activities and training programs is eligible for State aid reimbursement when such coordination is …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 2002-16
Whether a coterminous villagetown may enter into a contract for the payment of monies to a notforprofit corporation for the performance of certain services
https://www.osc.ny.gov/legal-opinions/opinion-2002-16DiNapoli Releases Analysis of Enacted State Budget
… Enacted Budget increases funding for education, health care and other programs, but allows more borrowing and limits … of health and other programs. Establishes a new Health Care Transformation Fund to pay for health care programs and other purposes, with authority to transfer …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budget