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Opinion 88-45
… credit", it has also advised the county that the program is permissible because it complies with those provisions of … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing the manner in which …
https://www.osc.ny.gov/legal-opinions/opinion-88-45State Agencies Bulletin No. 845
… establishment of guidelines and procedures for employee vs. independent contractor determinations can, if followed, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… on-time performance. Some delays were controllable (car equipment problems, track work), while others were not … if the MTA could show efforts to address these issues. Car Equipment: Three district managers said subway car equipment problems, which caused six percent of the …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackOpinion 92-5
… supersede those prior opinions to the extent inconsistent with the analysis and conclusion herein. It is a …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 92-42
… is paid to the town under a contract (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St Comp No. 85-37, p 51; 1983 Opns St Comp No. 83-103, p 127; 29 Opns St Comp, 1973, p 122). It …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Town of Lewis – Records and Reports (2025M-17)
… accounting records and providing financial reports to the Town Board (Board). The Supervisor assigned his duties … accounting records and preparing financial reports to an appointed Clerk to the Supervisor (Clerk). The Town’s accounting records … As a result the Board lacked reliable records and reports to effectively manage the Towns financial operations …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17DiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… (“Met Council”), has been sentenced to 18 months in jail. Ross also paid $534,000 in restitution to Met Council … that provide them with vital services, you will face jail time. That applies to all New Yorkers, including the … Friedman was convicted and sentenced to four months in jail, and ordered to pay $775,000 in restitution to Met …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… send a message that New York is a place to visit and open for business, it should have clear objectives and show the … the Start-Up NY program to encourage businesses to apply for the program, or 40 percent of the $111.6 million … by auditors. The 41 businesses plan to create 1,750 jobs over the next five years. Auditors calculated that ESDC …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Auditors reviewed the district’s general fund budgets for the 2012-13 through 2014-15 fiscal years and found that … expenditures were less than the budgeted appropriations for each fiscal year. The board overestimated expenditures by …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Urges NYC to Shore Up Rainy-Day Fund
… of the unrestricted general fund reserves, including each account (e.g., an emergency and contingency reserve account, and a stabilization account to accumulate excess resources during periods of …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… Maria Caliendo, the owner of food service providers Smart Starts NY, Inc. (“Smart Starts”) and Prince Umberto’s restaurant in Franklin Square, … secure lucrative contracts for Caliendo’s company, Smart Starts, to provide prepackaged breakfast meals for Hempstead …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… over the state’s Medicaid program. In recent years, my auditors have identified billions of dollars in waste in … auditors found DOH missed opportunities to lower costs on pharmacy services delivered through Medicaid managed care … auditors found DOH made $47.8 million in improper payments on behalf of recipients with multiple CINs for the period …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… June 17th, he faces no less than one year behind bars and up to 1 ½ to 4 ½ years in state prison. Cohen, who served as …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… consider possible expansion of revenue streams from gaming, New York State Comptroller Thomas P. DiNapoli … balance between reliance on revenue generated from gaming activities and problem gambling. “The lottery … are down this year due to the coronavirus pandemic, the Gaming Commission is studying ways to boost revenues going …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… At least 20 percent of the publicly owned sewer systems in New York state were not reporting overflow events or registered with the electronic notification system … Two laws related to wastewater discharges protect New York’s natural resources and the health of its residents: …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Avon Central School District , Brighton Central School … did not adopt policies for password management, protection of personal, private and sensitive information, wireless … remote access, mobile devices, sanitation and disposal of electronic media, user accounts, access rights, data …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Focus on Facts
… Conservation / Energy DOH, Lead Pipes Program, January 2026 Climate Action Plan, December 2025 School Districts: … Federal Impact: NYS Farming and Agriculture, January 2026 Federal Impact: Higher Education, October 2025 Tax … of State Agencies and Public Authorities (January 2025) Health / Medicaid DOH, Lead Service Line Replacement Program, …
https://www.osc.ny.gov/focus-onState Comptroller DiNapoli Report Details LIRR Delays in 2017
… reliable service and is managed effectively." A commuter train is considered late by the LIRR only if it arrives at … incidents (Amtrak owns and operates Pennsylvania Station and the tunnels under the East River used by the … Most LIRR commuters (87 percent) travel to or from Penn Station in Manhattan’s central business district. Peak …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued Office of Children and Family Services (OCFS): Financial Oversight of … 2016 found SED did not directly monitor UPK providers for health and safety. Instead, SED relied on the school … (MTA): New York City Transit: Operational Training and Medical Assessments of Train Crews (2016-S-26) Auditors found …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… New York City's Administration for Children's Services (ACS) should improve … to protect those children, according to an audit released today by State Comptroller Thomas P. DiNapoli. "Children in … are supposed to be documented as progress notes in CONNECTIONS – a statewide computer system for recording child …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-children