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Selected State Agencies’ Roles in Financial Literacy (Follow-Up) 2024-F-7
To assess the extent of implementation of the five recommendations included in our initial audit report, Selected State Agencies’ Roles in Financial Literacy.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f7.pdfLocal Government Management Guide: Shared Services in Local Government
Local Government Management Guide: Shared Services in Local Government
https://www.osc.ny.gov/files/local-government/publications/pdf/shared-services-in-local-government.pdfBroadband Availability, Access and Affordability in New York City
The shift to work and schooling from home during the height of the COVID-19 pandemic highlighted high-speed internet access as a household necessity countrywide, as well as across New York State.
https://www.osc.ny.gov/files/reports/pdf/report-20-2025.pdf2023 Year in Review: Navigation Change—Preparing for the Future
A look back at some of the initiatives and major accomplishments of the Office of the New York State Comptroller in 2023.
https://www.osc.ny.gov/files/reports/pdf/2023-year-in-review.pdfEMC 2025 Letter of Support - 100 Women in Finance
A letter of support from 100 Women in Finance
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/100wf-nyscrf-letter-of-support.pdf2024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
A look back at some of the initiatives and major accomplishments of the Office of the New York State Comptroller in 2024.
https://www.osc.ny.gov/files/reports/pdf/2024-year-in-review.pdfFiscal Stress Monitoring System – 2022-23 School Districts in Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 12/29/2023) from ST-3 reports submitted by school districts to the State Education Department.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-stressed.pdfFiscal Stress Monitoring System – 2023-24 School Districts in Stress
Fiscal Stress Monitoring System – 2023-24 School Districts in Stress
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2024-schools-stressed.pdfThe Cost of Living in New York City: Food
In 2022, the food price index in the New York City metropolitan area grew 8.8 percent from 2021, the highest growth in over 40 years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2026.pdfMembership Milestones for Police & Fire Retirement System (PFRS) Members
… If you are in the Police and Fire Retirement System (PFRS), no matter which retirement tier and plan you’re covered under, there are … Select your tier and whether you are in a 20- or 25-year retirement plan from the Contents on the left or scroll down …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersOpinion 92-9
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … compliance with subpoena for pre-trial questioning) WORDS AND PHRASES -- "Court or Other Tribunal" (meaning for … authorized by the board of fire commissioners, the chief officer of the fire district fire department, subject to any …
https://www.osc.ny.gov/legal-opinions/opinion-92-9XI-A.9 Receiving – XI-A. Purchasing
… While it is an independent control point, timely receipts have downstream benefits such as facilitating the prompt … did not issue a purchase order. The following categories do not require agencies to enter a receipt in SFS: … lease payments; Grants that provide funds in advance, or do not have performance requirements before payments are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingOpinion 99-4
… which may include or mean an industrial pollution control facility, a recreation facility, educational or cultural facility, a horse racing facility, a railroad facility, a …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Opinion 2002-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in section 217(c)(vi)(A) of the General Municipal Law. We have been asked whether a fire district service award program …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Comptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… of former New York City Council candidate Albert Alvarez and former Tremont Crotona Day Care Center Executive … a class E felony, in New York County Supreme Court. Alvarez is also charged with one count of Grand Larceny in … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… 69%, of the value of goods imported to New York state. In 2023, Europe provided the largest share of goods by value to … New York state imported $157.2 billion in goods in 2023, according to the International Trade Administration … over $103 billion in goods from foreign countries in 2023. The largest source of imports into the metropolitan …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesOpinion 2012-1
… of a town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of … disclose the interest in accordance with General Municipal Law § 803. You ask whether a member of a town board of … would have a prohibited interest in a contract of his firm to sell products for use by the town highway department. …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 2000-19
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … and their families. In construing this language, we have previously expressed the opinion that the benevolent … firefighters and their families (Opn No. 95-26, supra). We have also, however, construed this language, as well as …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 90-45
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of Public Works and the Public Works Committee [have recommended that standardization] will thus result in … on the propriety of the specific proposed resolution, we have enclosed for your reference a copy of 1958 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 88-47
… You ask whether a six-year statute of limitations would bar the enforcement of outstanding village tax liens for 1966 … Harbor … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 …
https://www.osc.ny.gov/legal-opinions/opinion-88-47