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DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… 2023, which included not only the COVID-19 pandemic but also the initial implementation of New York’s Raise the Age … as required. For example, 94% of youth sampled did not get all the daily case management meetings required within … are supposed to be reported to OCFS immediately and can include escape, injuries that lead to a hospital visit or …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthDiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal … the state received $0.91, well below the national average of $1.24. New Jersey is the only state that received less, …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonOpinion 90-43
… of subdivision (a) of section 208-f which provides: [T]he special accidental death benefit provided by this section … or widower to continue during his or her lifetime. If he or she shall leave no widow or widower, or if his or her … to determine their fair meaning (McKinney's Cons Laws of NY, Book 1, Statutes, §97, p 211). Doing so in this case, we …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Glossary
… Control ("OFAC"). Detail Record Consists of owner name, address, SSN or Empl. ID No, property type, property ID …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryOpinion 91-46
… employees", could be "lagged"; that is, whether one day's pay for each of ten consecutive pay periods could be withheld … the State and local governments ( Olmsted v. Meahl , 219 NY 270, 114 N.E. 393). As a clerk of the courts, the County …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Oversight of Disability Services (Follow-Up)
… 2021-S-42 ). About the Program The State University of New York (SUNY) is the largest comprehensive system of public … community colleges, colleges of technology, and an online learning network. In the fall 2023 semester, SUNY served …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followOpinion 97-9
… village board members must recuse themselves in connection with a proposed zoning change, under consideration by the … officer or employee has an interest in any contract with his or her municipality if he or she receives a direct … principal ranged from $400 to $3,000 per year, or at most .15% of the company's annual gross sales. Under these …
https://www.osc.ny.gov/legal-opinions/opinion-97-9DiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… New York students with disabilities lost partial or full special education services because of school … more than 464,400 students in New York public schools, or 18% of the state’s total K-12 enrollment, had a … were often unable to receive IEP-mandated services or received them remotely, potentially limiting the quality …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… The MTA has begun to lay out options for its funding partners, leaving them with some tough decisions. The … and narrow budget gaps, the MTA suggests that if funding partners provide additional dollars by 2023 it would allow it … about one-third in the years ahead. If the MTA’s funding partners move forward with this approach, DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenMultiyear Financial Planning
This session will help local governments create an effective multiyear financial planning process that helps identify and manage potential fiscal difficulties before crises emerge. We will discuss suggestions on how to make good long-term revenue and expenditure projections.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-financial-planning-071923.pdfOpinion 98-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. LOCAL LAWS -- Pre-emption (establishment of maximum speed limits in villages) VEHICLE AND TRAFFIC …
https://www.osc.ny.gov/legal-opinions/opinion-98-23III.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… established within the Statewide Financial System (SFS) electronic vendor portal. Completion of this certification … businesses must receive payment electronically. Receiving electronic payments supports the automation of the eCommerce … Name System Methodology Effective Date SFS Direct file transfer of invoices to SFS by the vendor through a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityDiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… in the following coal producers: New Hope Corp., PT Indo Tambangraya Megah Tbk, Semirara Mining and Power Corp., …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasOut-of-State Orders – Divorce and Your Benefits
… Rev. 2/23 … NYSLRS pensions are considered marital property and may be divided when a marriage ends Guide to …
https://www.osc.ny.gov/retirement/members/divorce/out-state-ordersDiNapoli: NYS Pension Fund Announces $400 Million in Sustainable Investments
… climate change poses investment risks, it also creates opportunities for the state pension fund to invest in the companies and funds that are best positioned for the … from climate change, and pursue sustainable investment opportunities. In 2019, DiNapoli released a Climate Action …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-nys-pension-fund-announces-400-million-sustainable-investmentsCompliance With Special Education Regulations for the Provision of Services
… disabilities. Part 200 of the Regulations of the New York State Commissioner of Education (Regulations) stipulates the … how long this should take. A report issued in August 2019 by New York University/Steinhardt’s Research Alliance for New … Bronx). DOE deprives itself of critical performance data by not calculating or tracking its compliance with the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfNS to Grade Adjusted Anniversary Date Calculator
NS to Grade Adjusted Anniversary Date Calculator
https://www.osc.ny.gov/files/state-agencies/payroll/excel/nstogradecalculator2.xlsxEfforts to Collect Delinquent Taxes (2019-S-61)
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61.pdfGrants Partnership for Success: (GPS) To Yes!
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-procurement-presentation-3.pdf