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Opinion 92-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Family Relationships … GENERAL MUNICIPAL LAW, §§800[2],[3], 801, 803: A clerk in a town highway superintendent's office, whose duties … equipment to the clerk's spouse. You ask whether a clerk in the highway superintendent's office would have a conflict …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Reporting Tax Abatements as Required by GASB Statement No. 77
The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.
https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdfInvestment Advisory Committee
… is appointed by the Comptroller pursuant to Section 423 of the New York State Retirement and Social Security Law. The … CEO & Senior Managing Director Ripplewood Holdings, LLC Peter J. Hayes Retired Chief Investment Officer and Head … Fixed Income and Global Head of Financial Institutions Group BlackRock Inc. Hugh Johnson Chairman & Chief Economist …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeDiNapoli Releases Report on Local Roads
… spent $2 billion on road maintenance, repairs and upgrades in local fiscal year (FY) 2020, a decline of 7% since 2010 … and improvements. Local governments own 85% of all roads in the state, from city, town and village streets to major … are the lifeblood of our communities, but when they are in poor condition, under construction, or being repaired they …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roads2024 Update on New York City Staffing Trends
The City’s full-time staffing level has increased by 2,413 employees since the beginning of FY 2024 to reach 284,330 as of January 2024.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2025.pdfDiNapoli Statement on Guilty Plea in Federal Court of Cancer Care Provider
… P. DiNapoli today issued a statement on the guilty plea in U.S. District Court by Joseph L. Junkovic related to a … Attorneys and prosecutors statewide to combat corruption in the use of public funds.” Junkovic, 49, faces up to 21 months in prison after pleading guilty to making false statements related to health care matters. He agreed to …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-statement-guilty-plea-federal-court-cancer-care-providerInvestors Renew Call on Exxon to Address Climate Risk
… of England investment fund, have again asked ExxonMobil to report how its business will be impacted by global efforts to … for improved climate risk disclosures. Moody's Global Rating now includes scenarios for lower global carbon … of England investment fund have again asked ExxonMobil to report how its business will be impacted by global efforts to …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-risk2020-2021 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2020 through September 30, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-20-21.pdf2023-2024 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2023 through September 30, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/annual-report-on-audits-2023-2024.pdf2021-2022 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2021 through September 30, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/annual-report-on-audits-2021-2022.pdfCoalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… Led by New York State Comptroller Thomas P. DiNapoli and New York … companies to oppose President Trump's repeated actions on immigration, which risk negative repercussions to our … calling on companies to stand up for America's future by rejecting the hateful – and economically damaging – …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… that SEC action now “will ensure that investors have the benefit of company analysis of the potential impact of large …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (2017-S-29) 90-Day Response
To determine whether the Office for People With Developmental Disabilities is providing effective oversight of Family Support Service contracts with entities...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s29-response.pdfDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… The chief of the Minetto Volunteer Fire Company in Oswego County spent nearly $6,000 in public funds on personal purchases such as guns and … they did not provide budget-to-actual results, did not list individual disbursements and did not account for all …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities across the … high-tech sector are creating tremendous opportunities in Albany. But the city still faces many of the same … we are expecting a deficit that exceeds $10 million in 2014. I want to thank Comptroller DiNapoli for shining a …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsOverpayments for Services Also Covered By Medicare Part B (Follow-Up) (2015-F-4)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report, O
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f4.pdfState Contracts by the Numbers
… … View breakdown of State contracts by agencyauthority or type …
https://www.osc.ny.gov/state-agencies/contracts/by-the-numbersDiNapoli: New York on Better Financial Footing
… New York state is in a stronger financial position, reflecting better budgeting … that the state’s fiscal condition is the best it has been in years. Still, some budgetary challenges persist," DiNapoli … gaps to manageable levels, but efforts to keep spending in line with revenues must continue along with addressing our …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… Recover the remaining $3,335,221 out of $3,597,688 in special item claim overpayments. Develop a corrective … with LIHN hospitals to prevent these errors from occurring in the future. … To determine whether Empire BlueCross paid …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthPreventing and Reducing Childhood Obesity in New York, October 2008
Over one million young people in New York are considered obese, and many more are at risk of becoming obese as a result of poor eating and exercise habits.
https://www.osc.ny.gov/files/reports/special-topics/pdf/childhood-obesity-2008-10.pdf