Search
Opinion 92-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Banking Transactions (designation of bank as … Whether a prospective appointee for a vacancy in the office of town supervisor would have a prohibited COI if a bank in …
https://www.osc.ny.gov/legal-opinions/opinion-92-54DiNapoli: Food Giant ConAgra Agrees to State Pension Fund's Proposal to Buy Sustainable Palm Oil
… Foods Inc one of the largest food manufacturers in the US has committed to using only sustainablysourced palm oil …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-food-giant-conagra-agrees-state-pension-funds-proposal-buy-sustainable-palm-oilDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… issued today by State Comptroller Thomas P. DiNapoli. This is DiNapoli's eighth annual report examining the performance … over projects so that taxpayers know if their community is receiving promised jobs and economic benefits.” In 2013, … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… of the Inspector General (HUD OIG), and the New York State Police today announced the arrests of former Executive … funds,” DiNapoli said. “Thanks to the partnership between my office, Jefferson County District Attorney Kristyna S. … Special Agent-in-Charge William Woolard with the U.S. Department of Housing and Urban Development, Office of …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedDiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits
… in announcing that Leslie Schwinzer has pleaded guilty to wire fraud (18 USC. § 1343) in the U.S. District Court at … just a police report. After Conklin’s death, she continued to receive both monthly NYSLRS payments and bi-weekly Social … Schwinzer, 46, of Madisonville, TN. Schwinzer failed to notify NYSLRS and the Social Security Administration of …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-localRabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… is now defunct, was located at 1854 Cornaga Avenue in Far Rockaway, Queens, and primarily provided services to … children in the Orthodox Jewish communities of Far Rockaway in Queens, Williamsburg and Borough Park in … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeDiNapoli: Fewer Counties Exceeding Tax Cap
… The number of counties overriding New York’s property tax cap has declined by more than half over the past four … need to tighten their budgets even more to stay within the tax cap and deliver services that homeowners expect. I … leaders next year will be especially difficult.” The tax cap, which first applied to local governments beginning …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capDiNapoli: Albany Man Who Victimized Elderly NYS Pensioner Sentenced to State Prison
… received the care he needed and holding accountable the criminals who took advantage of him. I also want to thank the …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-albany-man-who-victimized-elderly-nys-pensioner-sentenced-state-prisonThe Increasing Threat of Identity Theft
… has brought enormous suffering and persistent uncertainty to New Yorkers. Adding to both the financial and psychological pain of the pandemic … were reported in New York State during 2020, according to the Federal Trade Commission (FTC). That was a record … financial losses on individuals and threatening disruption to government programs as well as private financial …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftCustodial Service Contract Procurement and Oversight
… Objective To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest … To determine whether the selected New York City Department of Education …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightCompliance With Freedom of Information Law Requirements
… its subsidiaries have policies, procedures, and processes in place to fulfill CDTA’s responsibilities under the Freedom … of Information Law (FOIL), and to determine if CDTA is in compliance with its responsibilities under FOIL. The audit … January 23, 2020. About the Program CDTA was created in 1970 by the New York State Legislature. Today, CDTA is the …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsAdministration and Monitoring of Financial Assistance to New York City Businesses
… be created or retained if the financial assistance request is granted. If NYCIDA determines that a business meets … a lack of assurance that the financial assistance process is fair and equitable to all businesses seeking assistance. … or whose applications stalled prior to award either is not kept or is incomplete. Additionally, not all required …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… Fenton and Kirkwood in Broome County. The District is governed by an elected nine-member Board of Education … and educational affairs. The Superintendent of Schools is the District’s chief executive officer and is responsible, along with other administrative staff, for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… IDA’s project approval and monitoring. Background The IDA is an independent public benefit corporation established in … City of Poughkeepsie (City) and its inhabitants. The IDA is governed by a Board that included four members who were appointed by the City’s Common Council. The Board is responsible for reviewing and approving prospective …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… Overall, actual revenues have been about two-thirds of casino developers’ initial projections and thus far economic … the Gaming Commission to report regularly on how actual casino revenues to the state and job numbers compare to …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingLocal Government – 2023 Financial Condition Report
… to school district operations and the State temporarily withholding 20 percent of several school aid payments, …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentDiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… budgets," DiNapoli said. "New York State's pension fund is one of the strongest and best funded in the country and … median assumed rate of return among public pension funds is 7.46 percent as of June 2018, according to the National … Fund The New York State Common Retirement Fund (Fund) is the third largest public pension plan in the nation with …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020DiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… York state began the process of redetermining eligibility for every enrolled individual. An analysis by State … coverage requirements have ended, the state should account for those who are removed from Medicaid coverage and make … and private plans. The state should also publicly account for any additional spending required to support elevated …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planDiNapoli Report Tracks MTA's Shifting Revenue Streams
… how the MTA pays for its day-to-day operations is crucial to improving its finances and the regional transit … source of operating revenue. Another large business tax is the franchise surcharge on certain corporations — … Economic data suggest the recovery of leisure consumption is stronger on weekends than weekdays, and transit ridership …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsAdministration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6) 180-Day Response
To determine whether the New York City Industrial Development Agency has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed; and whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6-response.pdf