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Review of the Financial Plan of the City of New York - June 2009
NYC is managing its way through its greatest fiscal challenge in decades as the recession ripples through the local economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2010.pdfSeized Assets Program (Follow-Up) (2017-F-21)
To determine the extent of implementation of the six recommendations included in our original report, Seized Assets Program (2013-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f21.pdfUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up) (2017-F-23)
To determine the implementation status of the three recommendations made in our audit report, UnitedHealthcare: Improper Payments for Medical Services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f23.pdfComptroller’s Fiscal Update: The Cost of Deficit Financing, May 2010
The proposed State Fiscal Year 2010-11 Executive Budget released in January projected a five-year cumulative current services deficit exceeding $60 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-deficit-financing-2010.pdfMitigation for Extreme Weather Conditions and Flooding (Follow-Up) (2025-F-30)
To assess the extent of implementation, as of April 9, 2026, of the 12 recommendations included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f30.pdfReal Property Portfolio (Follow-Up) (2025-F-33)
To assess the extent of implementation, as of May 2026, of the three recommendations included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f33.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdfWall Street Profits for 2014 May Not Reach 2013 Level
… Wall Street’s profits of $8.7 billion in the first half of 2014 were 13 percent lower than the same … crisis,”DiNapoli said. “While the securities industry in New York City has a smaller employment base than before … and a major contributor to state and city budgets.” In 2013, Wall Street profits declined by 30 percent to $16.7 …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… Thomas P. DiNapoli today announced a new reduction in management fees for the state’s 529 College Savings … to help parents save for college. New York’s program began in 1997 and offers tax deductions up to $10,000 annually. … New York’s program. With approximately $16 billion in total assets, New York’s 529 Direct Plan is the largest …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… and ensures they receive appropriate service credit. In August 2015, this regulation was revised for officials who … activities (ROA), and it establishes the employer’s role in determining whether activities listed on an ROA are … Employer had to include officials who participate in the employer’s time-keeping system on the Standard Workday …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesOpinion 2003-5
… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Death Benefits … SOCIAL SECURITY LAW §363-d: The line-of-duty presumption in Retirement and Social Security Law §363-d does not apply … Law §208-b. You ask whether the line-of-duty presumption in Retirement and Social Security Law §363-d applies in the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 2005-5
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when employer contribution to retirement … for the plan of which the next subordinate police officer in the village police department is a member is increased, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 89-30
… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Gasoline (authority to … under a town contract to the private organization for use in the private organization's bus. You ask whether a town may … to provide gasoline to the private organization for use in the organization's bus. The bus is used to provide …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 88-50
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use … storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in a capital reserve fund may be expended to fix dents and … a water storage tank depends on whether the work is more in the nature of rebuilding or completely overhauling than …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-41
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns … town function. The town board may acquire property for use in conducting such programs and contract with a private … presentation of such programs with town property. This is in response to your letter concerning the expenditure of town …
https://www.osc.ny.gov/legal-opinions/opinion-88-41DiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… State Comptroller Thomas P. DiNapoli, in a letter released today, called on the U.S. Department of … inspections, but incidents such as the recent derailment in Ripley, N.Y. demonstrate that the risk of a disaster … Commission filings of the two major carriers of crude oil in New York state – CSX Corporation and Canadian Pacific …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersOpinion 98-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads … reasonably related to the functions to be performed and is in the best interest of the fire district. You ask whether a … If so, you ask whether a board of fire commissioners, in its discretion, may provide that newly-appointed members …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 98-18
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of fees … districts continue to be subject to the prohibition, found in subdivision 4 of section 209-b of the General Municipal … ambulance service within the fire district or the town in which the fire district is located. In addition, you ask …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 2001-9
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … of the corporations does not have a prohibited interest in contracts between the county and either corporation. The board member, however, must disclose any interest in such a contract pursuant to General Municipal Law §803, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9