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Welcome Center and Rest Area Planning and Implementation
… plan for highway facilities for the traveling public, and whether the capital projects are properly planned and implemented. The audit covered projects on the Department’s plan between January 1, 2014 and May 19, 2017, and subsequent work completed by the … plan for highway facilities for the traveling public and whether the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationLead Poisoning Prevention Program
… discrepancies between LeadWeb and LHD data. On April 12, 2019, the Public Health Law was amended to lower the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… distributed solar goal. The NY Green Bank, intended to accelerate deployment of clean energy by removing barriers in …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… in public housing have not yet received funds from it and rental burdens for low-income New Yorkers remain high, … As of May 2023, the federal- and state-funded Emergency Rental Assistance Program (ERAP) distributed nearly $3.1 … for up to a year and waived late fees. “The Emergency Rental Assistance Program got off to a slow start in New …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startDebt – 2023 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that … grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2022-23, the State reported the following debt levels: $1.8 billion of constitutionally authorized, …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtState Comptroller DiNapoli Releases Municipal & School Audits
… the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT … a capital building reserve totaling $16,424 and planned to construct a multimillion-dollar fire station but did not … plans, officials did not determine, among other things: how the construction and replacements would be funded long …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… New York State Comptroller Thomas P. DiNapoli today announced that American Electric Power (AEP), one of … New York State Comptroller Thomas P DiNapoli today announced that American Electric Power AEP one of the …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsDiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… Fund (Fund) is evaluating 42 publicly traded shale oil and gas companies to determine if they are prepared for the … pay a heavy financial cost,” DiNapoli said. “Shale oil and gas companies face significant economic, environmental and … the Fund’s investment portfolio to net zero greenhouse gas emissions by 2040 . Review of Shale Oil and Gas Companies …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasDiNapoli Op-Ed in Crain's New York Business
… transparency and accountability in budgeting for the use of federal relief funds. The full op-ed is below: What … would allow for greater visibility into the intended use of the funds, more precise reporting and assurance that … administration. No other large state disclosed less on its use of the funds. New York has not demonstrated how it will …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… for senior services has increased, thousands remain on waitlists for in-home care, meals and other essential … State Office for the Aging (NYSOFA) makes it difficult to know who is being left behind or where. “New York has an … but as the number of older New Yorkers increases, so does the strain on local agencies and service providers that …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsState Comptroller Thomas P. DiNapoli Statement on Mayor de Blasio's State of the City Address
… "Mayor de Blasio has managed the city’s finances responsibly and … challenging times and New Yorkers need leaders like Mayor de Blasio." … Mayor de Blasio has managed the citys finances responsibly and …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-mayor-de-blasios-state-city-addressGASB Statement 87, Leases
… asset (the underlying asset) for a specific period of time in an exchange or exchange-like transaction. (A … an early termination option after 30, 60 or 90 days’ notice. When this option is available, the termination period … with Abigail Inc. for office space in Saratoga County. The rent is $3,000 per month and increases annually with the …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesOpinion 91-36
… for acquisition within the municipality, need not be a rigid, mandatory prerequisite in order to achieve the …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 91-20
… In addition to ambulance service provided as part of a fire protection contract entered into by a town on behalf of … of the fee or charge imposed by the town for ambulance services rendered to the insured and may collect the fee or … town and that these contracts also provide for ambulance services within the fire protection districts. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 89-24
… Agreement (school board member holding position in state teachers association) -- Code of Ethics (school board member holding position in state teachers association); (school board member owning college … solely by virtue of either holding a position in a state teachers association or owning a college entrance and …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 91-55
… issues discussed in the opinion. BONDS AND NOTES -- Debt Limits (exclusion from - calculation of net revenues for … Finance Law, §123.00. Apparently, municipalities which account for revenues on a cash basis have not been including … excluded, or such revenues shall be deposited in a special fund to be used solely for such payments. (emphasis added; …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 98-9
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Department of State, 1988 McKinney's Session Laws of NY, at A-10). Consequently, these provisions parallel those found … on Fire Laws, 1957 McKinney's Session Laws of NY, at 2171; cf . 1988 Opns St Comp No. 88-60, p 119, concerning …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 2002-1
… Mandatory (content of proposition to establish a service award program for volunteer firefighters); (need for when amending a service award program for volunteer firefighters) VOLUNTEER FIREFIGHTERS -- Service Award Programs (content of proposition to establish); …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1Opinion 2000-16
… (beneficiaries under group life insurance policy); (meaning of "family" as used in special acts); (use of tax … group life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax special … beneficiaries. The opinion, however, does not discuss the meaning of the word "family." Further, we are not aware of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16State Agencies Bulletin No. 1037
… 11Z. The attributes of these earnings codes will be set up to allow for the repayment to reduce the base for … is requesting an SS/Med refund on their behalf and must sign a Form AC 3206 (Prior Year Social Security and Medicare … this repayment. Agencies should require the employee to sign Form AC 3206 (Prior Year Social Security and Medicare …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpayments