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Opinion 95-4

… investigating possibility of civil liability arising from alleged criminal conduct) PUBLIC OFFICERS AND EMPLOYEES -- … of possibility of civil liability arising from alleged criminal conduct) COUNTY LAW, §209: A county board of … the possibility of civil liability in connection with this alleged misconduct. County Law, §209 authorizes a county …

Selected Aspects of Bus Procurement

… in a manner which results in the best value for the lowest cost. The audit covered bus purchases from January 1, 2008 … in a manner that results in the best value for the lowest cost …

Village of Depew - Purchasing (2018M-158)

… [read complete report - pdf] Audit Objective Determine whether the Board … were obtained. Key Recommendations Seek the necessary number of quotes as required by the purchasing policy. Retain …

Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)

… (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not … the lack of segregation of duties within the Treasurer’s office. Approve or authorize anyone to approve billing … Recommendations The Board should: Ensure the Treasurer’s office complies with water and sewer Village laws and codes. …

New York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return

… spending, ranking it last among the states, according to a report released today by State Comptroller Thomas P. … upcoming 2020 Census so critical. New York must do all it can to ensure a complete and accurate count of its residents … of total federal spending examined for the analysis. On a per capita basis, federal tax revenues from New York …

Contract Advisory No. 6

… Subject: The Vendor ID associated to a contract record in the Statewide Financial System (SFS) can only be changed when the original contract (sequence 0) is in the Open status.  The Vendor ID … The Vendor ID associated to a contract record in the Statewide Financial System SFS can …

Comptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case

… today announced the conviction and sentence of Richard L. Cook, III, 58, a resident of Atlanta, GA, for the crime of Grand Larceny in the Third Degree, for … mother. As part of his guilty plea in January 2016, Cook admitted to stealing $204,315.76 in pension benefits …

New York Farms and Farmland Decrease at a Higher Rate Than Nationally in 2025

… percent fewer New York farms and 11 percent less land in farm production than in 2015.  The losses experienced in 2025 … by the agricultural industry. More than half of New York’s farm producers reported net operating losses in 2022, the …

Subway Recovery Tracker

… not. As demonstrated by  OSDC’s archived subway recovery tracker , ridership through early 2022 remained much higher …

Enterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2022

The Office of the New York State Comptroller continues to make progress in several areas towards identifying and applying data analytics to enhance efforts to identify and prevent fraud, waste and abuse.

CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41) 90-Day Response

To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.

DiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers

… in state and local tax deductions reported by New Yorkers on their federal taxes, according to a report released today … to the wealthiest among us. We really need more clarity on the specifics of the plan to fully assess its impact on New York." Among proposals with important ramifications …

Public Safety – 2022 Financial Condition Report

… facilities; and 12 New York City correctional facilities. Over the last 10 years, the total incarcerated population declined by 39,118 (46 percent), with the majority … incidents of gun-related violence involving injury rose by 75 percent in 2020 and continued to climb in 2021 in the …

DiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs

… Jobs Program and START-UP NY Program that showed positive results and led to some changes in those programs. However, … Evaluations Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …

DiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures

… Control Data Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …

DiNapoli: Former Le Roy Fire Dept Treasurer Pleads Guilty in $46,000 Theft of Public Funds

… bring this person to justice." Assistant District Attorney Kevin T. Finnell said: “I would like to thank the office of …

Town of Danby – Audit Follow-Up (2022M-8-F)

…  [read complete report – pdf] | [read complete 2022 report – pdf]  Purpose of Review The purpose of our … was to assess the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit … report Town of Danby – Town Clerk (2022M-8), released in May 2022.  The audit determined that the Town Clerks (Clerks) …

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements … were made without knowing what was purchased or whether the disbursements were for appropriate School purposes.  During the period reviewed, the School’s disbursements totaled $4.8 …

XIII.10 Refunds Owed to the State by an Employee – XIII. Employee Expense Reimbursement

Oversight of Career and Technical Education Programs in New York State Schools (2019-S-29) 180-Day Response

To determine whether current State Education Department (Department) career and technical education (CTE) activities are sufficient to meet high-demand, high-growth, and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative Educational Services ...