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Opinion 2002-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … bidding requirements for political subdivisions in this State. General Municipal Law §103 provides that, except as …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Brighter Choice Charter School for Boys , Central Islip Union Free … is being spent appropriately and effectively." Brighter Choice Charter School for Boys – Payroll (Albany County) … announced his office completed audits of the Brighter Choice Charter School for Boys Central Islip Union Free …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and links to resources. If there are additional topics that … Abandoned Property Law Industry Handbooks U.S. Securities and Exchange Commission Contact Reports Processing Unit at …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesDiNapoli Releases School Audits
… completed audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School District , Holley Central School District and the … completed audits of the Brighter Choice Charter Middle School for Boys Brighter Choice Charter Middle School for …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsOpinion 88-74
… This opinion represents the views of the Office of the State Comptroller at the time it was … Expenditures (contributions to private organizations -- veterans memorial committee) ARTS AND CULTURAL AFFAIRS LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 91-4
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) VILLAGES -- Powers and Duties (transfer of firefighting equipment to joint fire district without consideration) CONSTITUTIONAL LAW -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 99-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning competitive bidding requirements for the construction of a town salt storage shed …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Controls Over Tablet and Kiosk Usage by Incarcerated Individuals
… material; the ability to purchase Department-approved music, videos, e-books, and other media; and the opportunity … such as educational material, videos, e-books, music, and games. While the static and law library tablets …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsComptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… Gale Brewer (Manhattan), Melinda Katz (Queens), Eric Adams (Brooklyn), James Oddo (Staten Island), and Ruben Diaz, … Board of Education Retirement System: Milady Aez, Mayoral, Fred Baptiste, Brooklyn, T. Elzora Cleveland, …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldOpinion 97-10
… §109-b[7]; cf . Local Finance Law, §29.10) 2 May 6, 1997 Charles A. Marangola, Esq., Attorney at Law Moravia Joint …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… educational material; purchase DOCCS-approved music, videos, e-books, and other media; and communicate with …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of … into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of the compact agreement, except for the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348DiNapoli: Brooklyn is King of NYC Economic Growth
… growth for our future," said Brooklyn Borough President Eric Adams. "Our economy is strong because of our rich diversity, …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growthHoneoye Central School District - Information Technology (2019M-9)
… Employees stored personal data, such as photos, videos and music, on District computers. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Opinion 95-10
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … A town has a duty to erect a fence encircling a cemetery or burial ground in the first class described in Town Law, §291(1), that is, a cemetery or burial ground, title to which has vested in the town by …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Training Resources for State Agencies and Employees
… View training materials and ondemand videos for classes presented by the Office of Operations …
https://www.osc.ny.gov/state-agencies/trainingDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… Authority’s New York City Transit (Transit) needs to do a better job of maintaining its security and safety … equipment, including Closed-Circuit Televisions (CCTVs) in the subway system, to avoid future unexpected failures, an audit from State … Authoritys New York City Transit Transit needs to do a better job of maintaining its security and safety …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… representing 23.2% of the state’s population and 6.1% of the young adult population nationwide, according to the Census Bureau’s … American Community Survey. However, New York saw a 1.9% decline in this age group over the past decade, while …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesReporting Unclaimed Funds to New York State
… New York State’s Abandoned Property Law requires certain entities to transfer abandoned … Funds, including the industry-specific guides Abandoned Property Law Voluntary Compliance Program for first time … reached specific dormancy thresholds according to the Property Type Table and Calendar of Events . Prepare your …
https://www.osc.ny.gov/unclaimed-funds/reportersSavings Programs: NY 529 and NY ABLE
… two savings programs with tax benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) … two savings programs with tax benefits that help pay for college or disability expenses NYs 529 College Savings and NY …
https://www.osc.ny.gov/savings