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Opinion 90-60
… General Municipal Law, §120-w. Such a contract, however, is subject to the provisions of General Municipal Law, … not inconsistent with General Municipal Law, §120-w. This is in reply to your request for our opinion concerning a … of this opinion that the "lease" agreement contemplated is a lease-purchase or installment purchase contract and not …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Selected Management and Operations Practices (Follow-Up)
… and it had poor controls over the disposition of fleet vehicles. NYPA's claimed energy efficiency savings were …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followDiNapoli: NY's Homeownership Rate Lowest in the Nation
… York also has a racial and ethnic ownership disparity that is higher than the rest of the country. In 2021, 67% of White … and 29% of Hispanic households. The homeownership gap is highest for Hispanics in New York, and 16% higher than the … Hispanic gap compared to White households. “Owning a home is the ‘American Dream,’ but for too many New Yorkers that …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationFinancial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls … children, youth, and parents in the design and delivery of activities. Providers must describe how they will meet … Attendance (MADA), which is defined as the maximum number of children expected to be served in the Program on any day …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… New York City’s Department of Consumer and Worker Protection (DCWP) is falling short in enforcing … to screen them. Additionally, DCWP’s complaint handling and enforcement are inadequate. “Job seekers deserve a fair and transparent process when they apply for work, and that …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirVoluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties and interest … corporations not authorized to do business in NYS (§1312). Unclaimed funds due to an individual or business with a last …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programContract Award and Performance
… created in 1975 by the New York State Legislature, is governed by a 13-member Board appointed by the Governor. … the State’s petroleum consumption. NYSERDA’s mission is to “Advance innovative energy solutions in ways that … unsolicited proposals; contracts whose expected value is $50,000 or less; and Minority or Women Owned Business …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performanceResources and Responsibilities: New York State’s Environmental Funding
… chemical and petroleum bulk storage facilities. 6 Over 300 State Forests comprising 800,000 acres. 7 115 Wildlife … Figure 5. Appropriations in recent fiscal years have been $300 million annually and the SFY 2021-22 Executive Budget proposes a $300 million appropriation for the coming year. Disbursements …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingDiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… Readiness: The average age of the city’s fleet has reached 90 months – its highest on record – exceeding the city’s … has declined. The average age of the fleet is now 90 months, a significant increase since 2019 (65 months) and … with a drop in vehicle readiness rates (from over 90% to 87% as FY 2025) and higher overtime costs. The …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… submittal to the Office of the State Comptroller (OSC) for payment through the Statewide Financial System. The … Vendor Location – used to indicate the business defaults for the voucher (e.g., payment method, bank account for ACH, address sequence for checks). Scheduled Payment Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscInvestors: Exxon Needs to Step Up on Climate Change
… the rising tide of investor concern over climate change, is shortsighted and puts shareholders’ investments in … marketplace publicly recognize that a lower carbon future is not only inevitable but rich with opportunity. While Exxon … rightly concerned and increasingly impatient that Exxon is lagging behind its peers in its climate disclosure, and I …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… aging New Yorkers are among those who may suffer the loss of services. Programs that help fund front-line responders, … also face significant cuts. “The Financial Plan warns of deep cuts and very troubling actions the state anticipates … taking to address the revenue loss and growing costs of fighting the coronavirus,” DiNapoli said. “New York is …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… Executive Order 88 (EO 88), issued on December 28, 2012, is the centerpiece of BuildSmart NY – the State’s program for … protection, and energy security in the State. EO 88 is intended to accomplish broader State policy goals, such as … State Entities, or ASEs) by April 1, 2020. This reduction is calculated from a 2010-11 State fiscal year baseline. The …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… The former Crystal Beach Volunteer Fire Department treasurer was sentenced today … The former Crystal Beach Volunteer Fire Department treasurer was sentenced today …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… (Fund) is evaluating 28 publicly traded integrated oil and gas companies to determine if they are prepared for the … to transition to the emerging net zero economy. “Oil and gas companies face significant and complex economic, … that do not have viable plans to adapt.” Integrated oil and gas companies – including ExxonMobil, Chevron, Shell, BP …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesCollection of Fines Related to Tenant Complaints (Follow-Up)
… the Division of Housing and Community Renewal (DHCR). DHCR is responsible for the supervision, maintenance, and … by ORA’s Enforcement Unit, defined as follows: Harassment is a course of conduct intended to force a tenant out of … or engaging in baseless court proceedings. Non-compliance is when an owner fails to comply with an order by not taking …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followComptroller DiNapoli Releases State Audits
… Aspects of Discretionary Spending (2013-S-10) CDTA did not have formal policies that outlined whether certain types of discretionary expenses were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsPower of Attorney
… or unexpected illness, but keep in mind that it is not necessary to wait until an emergency occurs to file … understand a letter you received. A Power of Attorney is a powerful document. Once you appoint someone, that person … meets all of New York State’s legal requirements. The form is limited to NYSLRS pension benefit transactions. For …
https://www.osc.ny.gov/retirement/members/power-attorneyDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… requirements, and cases where patients refused transport. Local Costs Increasing The total number of local …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesDiNapoli: Lockport Facing Severe Cash Flow Problems
… will run out of cash to pay for operations in the very near future unless it secures new financing or drastically … will run out of cash to pay for operations in the very near future unless it secures new financing or drastically …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problems