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Opinion 98-18
… is at a "distinct disadvantage" in applying for a certificate of need for the establishment of additional … is our view that this statement recognizes the fact that a comprehensive, detailed statutory scheme governing the … General Municipal Law, among other statutes, constitute a comprehensive, detailed statutory scheme governing the …
https://www.osc.ny.gov/legal-opinions/opinion-98-18DiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… Facebook and Airbnb. More recently, Amazon , JPMorgan Chase, BlackRock and Morgan Stanley announced they would be …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionDiNapoli: 90 School Districts in Fiscal Stress
… The second round of scoring designated 10 school districts in “significant fiscal stress,” 27 in “moderate fiscal stress” and 53 as “susceptible to fiscal … stress.” Last year, a total of 87 districts were listed in fiscal stress. “School districts are the hearts of many of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressDrug Management and Disposal
… developed and implemented a public information program on the proper storage and disposal of medications (drugs), … a notice to pharmacies, retailers, and consumers on the proper storage and disposal of drugs. We also sought … Additionally, we sought to gather and assess information on the extent of availability and usage of drug collection …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalMattituck Fire District – Claims Audit (2025M-48)
… action. Appendix C includes our comments on issues raised in the District’s response letter. We conducted this audit … New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Implementation of the Dignity for All Students Act
… New York City. Background DASA seeks to provide students in New York with a safe and supportive environment free from … Department provides guidance to assist school districts in complying with DASA requirements, and makes school … The Department issued adequate DASA guidance to schools in a timely manner. However, while most schools we visited …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actInvestors Renew Call on Exxon to Address Climate Risk
… New York State Common Retirement Fund is the third largest public pension fund in the United States, with an estimated … beneficiaries. The Fund has a diversified portfolio of public and private equities, fixed income, real estate and …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskOversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision … to effectively monitor and ensure accountability over transportation expenses and transportation services. For transportation expenses, … To determine if the Department of Corrections and Community Supervision has …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesRoosevelt Fire District – Fire Station Project (2015M-163)
… of the state, distinct and separate from the Town of Hyde Park, Dutchess County, in which it is located. The District, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Opinion 92-55
… -- Powers and Duties (performing work for private water system) VILLAGES -- Powers and Duties (services for private water systems) VILLAGE LAW, §§1-102(2), 11-1120, 11-1122: A … private owners, a village employee to perform testing of water within a private water system for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-92-55IX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… changes to a program’s funding technique, changes in check clearance patterns, and the addition of a program to the TSA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20Opinion 97-15
… Corp . v County of Suffolk , 71 NY2d 91, 524 NYS2d 8; Con Ed v Town of Red Hook , 60 NY2d 99, 468 NYS2d 596). The … Area Builders Association , supra ; Jancyn , supra ; Con Ed , supra ; see also 1990 Opns St Comp No. 90-39, p 88; …
https://www.osc.ny.gov/legal-opinions/opinion-97-15DiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… York City’s finances have remained resilient so far during the COVID-19 pandemic, largely as a result of tax revenue from the financial services sector, but the city will face some dire choices in 2021 if the federal … York Citys finances have remained resilient so far during the COVID19 pandemic largely as a result of tax revenue from …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefMotor Vehicle Theft and Insurance Fraud Prevention Program
… by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle Theft and Insurance Fraud Prevention Demonstration Program. Our audit … December 2021. About the Program Motor Vehicle Theft and Insurance Fraud (MVTIF) has a substantial impact on motor …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programNorth Creek Fire District – Board Oversight (2025M-86)
… [read complete report – pdf] Audit Objective Did the North Creek Fire District (District) Board of Fire … Did the North Creek Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Terms of Service
… State Comptroller OSC welcomes all Users to the OSC Online Services Services …
https://www.osc.ny.gov/online-services/terms-serviceDiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… have earned global reputations, but the dramatic rise in jobs over the past decade may be less well known. “Coney … fun there every year, but for the people who live and work in the area, its strong economic growth is tempered by … proud to see that jobs have doubled over the last decade in Coney Island and Brighton Beach, and I am committed to …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeState Agencies Bulletin No. 308
… April 1, 2002 OSC Actions Position Pool IDs: The account code for the position pool IDs will automatically be charged … canceled. Deleting Position Pools: If a position pool is no longer used by the agency and should be deleted, please … notify Kathleen Potter at (518) 486-1000. Please make sure no position numbers are tied to the position pool that is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Real Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfComptroller DiNapoli and D.A. Kindlon: Siblings Plead Guilty to Stealing State Rent-Relief Funds
… conscience. I applaud the work of our members and partners at the Comptroller’s Office for holding these two accountable … economic relief to medium and low-income households at risk of homelessness due to the pandemic. Landlords or … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by emailing a complaint to …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-da-kindlon-siblings-plead-guilty-stealing-state-rent-relief-funds