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Opinion 2002-17

… prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A firm may not be engaged both as construction manager to act …

https://www.osc.ny.gov/legal-opinions/opinion-2002-17

State Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … that schools make every dollar count," DiNapoli said. "By auditing school district and charter school finances and … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Brighter …

https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0

eLearning 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 …

https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resources

DiNapoli Releases School Audits

… – Financial Operations (Albany County) School officials do not have a means to determine whether the school received the … Choice Foundation. In addition, the fee structure, based on a percentage of per pupil revenue, does not appear to be …

https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-audits

Opinion 88-74

… in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument fund. … F. Healy Deputy State Comptroller … Whether it is legal for municipalities to contribute to a monument fund …

https://www.osc.ny.gov/legal-opinions/opinion-88-74

Opinion 91-4

… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of trustees of a village ... all of the territory of which is embraced within the boundaries of a joint fire district …

https://www.osc.ny.gov/legal-opinions/opinion-91-4

Opinion 99-2

… Municipal Employees (use of for construction as exception to competitive bidding) STREETS AND HIGHWAYS -- Improvements … performed by municipal employees as exception to competitive bidding) GENERAL MUNICIPAL LAW, §§101, 103, … and 103 are not violated by the use of town employees to perform work in connection with the construction of a town …

https://www.osc.ny.gov/legal-opinions/opinion-99-2

Controls Over Tablet and Kiosk Usage by Incarcerated Individuals

… (Individuals) with access to tablets and kiosks (tablet program). Department-issued directives (Department … Directives) contain policies and procedures governing the tablet programs available to incarcerated individuals. … limited access to two types of tablets: a law library tablet that contains access to law library material and a …

https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individuals

Training 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/training

Comptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World

… Stringer called on the company to respond to reports that videos and other posts depicting violence against the Russian … they are then subjected to violent assault and torture. Videos of the assaults have been posted on VK.com despite the … million in Mail.RU. "VK.com’s apparent willingness to host videos of such vile acts and hate crimes against Russia’s …

https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-world

Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)

… of implementation of the seven recommendations included in our initial audit report, Controls Over Tablet and Kiosk … JPay Inc. (Provider). Tablets are loaned to Individuals in the general population and can be used by Individuals to … website. The objectives of our initial audit, issued in May 2023, were to determine if DOCCS provided sufficient …

https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-follow

Opinion 97-10

… a nominal amount (see 1991 Opns St Comp No. 91-13, p 33). From 1991 until its amendment in 1994, section 109-b …

https://www.osc.ny.gov/legal-opinions/opinion-97-10

DiNapoli: Brooklyn is King of NYC Economic Growth

… to an economic snapshot of Brooklyn released today by New York State Comptroller Thomas P. DiNapoli. "Business in Brooklyn … of losses according to an economic snapshot released by State Comptroller DiNapoli …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growth

State Agencies Events and Deadlines

… View important dates for events and deadlines for state payroll and financial officers …

https://www.osc.ny.gov/state-agencies/events-and-deadlines

Honeoye Central School District - Information Technology (2019M-9)

… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9

Brighter 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-348

Opinion 95-10

… discussed in the opinion. CEMETERIES -- Public Burial Grounds (duty of town to erect fences around certain cemeteries and burial grounds) TOWN BOARD -- Powers and Duties (erection of fences around certain cemeteries and burial grounds) TOWNS -- Powers and Duties (erection of fences …

https://www.osc.ny.gov/legal-opinions/opinion-95-10

DiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order

… is an environment that demands CCTVs and other devices get inspected and maintained regularly. When security equipment fails it can have severe consequences.” MTA has taken steps to secure … 14% had no maintenance scheduled as they should have. They also found that Transit had no documentation to show that …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-order