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Opinion 2000-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … You note that, pursuant to Town Law, §64(17-b), towns are authorized to expend moneys for certain cultural … that the village, by resolution, may accomplish much of what is proposed, in the context of recreation, senior …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 2002-2
… credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL … To implement that feature, a service award program may permit a participant to waive voluntarily the right to begin … award program, however, should not be structured so as to permit a participant to begin receiving payment of his or her …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2002-2
… credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL … To implement that feature, a service award program may permit a participant to waive voluntarily the right to begin … award program, however, should not be structured so as to permit a participant to begin receiving payment of his or her …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0DiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… The State Fiscal Year (SFY) 2017-18 Enacted Budget increases funding for … the budget came together more than a week into the fiscal year, the Legislature and Executive acted on critical budget … reduced tax revenue projections four times last fiscal year, and All Funds tax collections for last year, $74.4 …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadChautauqua County – Court and Trust Funds (2020-C&T-1)
… State Comptroller as prescribed by statute. We identified 90 actions totaling $4,405 that improperly remained in the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1DiNapoli Report Identifies Trends in Causes of Subway Delays
… Subway on-time performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the causes of delays have changed as riders have returned. The Metropolitan … Subway ontime performance OTP last year and in the first half of 2025 remained better than in 2019 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysOpinion 88-49
… 213; Elrod v Burns , 427 US 347, 96 S Ct 2673, 49 L ed 2d 547; Board of Regents v Roth , 408 US 564, 92 S Ct 2701, 33 L …
https://www.osc.ny.gov/legal-opinions/opinion-88-49DiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… The number of hotel rooms in New York City increased by 48 … jobs increased by 29 percent, according to a report issued today by State Comptroller Thomas P. DiNapoli. "The hotel … The number of hotel rooms in New York City increased by 48 percent between 2006 and …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryDiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… illicitly,” DiNapoli said. “New York puts limits on these medications for a reason – to cut the potential for abuse. …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsLocation Service Providers
… view is that the rightful owners should claim their abandoned funds without charge, strongly encourages everyone … or returning funds. If you are interested in becoming an “Abandoned Property Location Service Provider” in New York … Office, please read the Requirements and Procedures for “ Abandoned Property Location Service Providers. ” Location …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersHomeless Outreach Program at the Long Island Rail Road
… Purpose To determine whether the Long Island Rail Road (LIRR) has appropriate oversight and monitoring controls … ) Metropolitan Transportation Authority – Long Island Rail Road: Management of Unexpected Delays and Events During … To determine whether the Long Island Rail Road LIRR has appropriate oversight and monitoring controls …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadDiNapoli: City of Troy's Finances in Precarious Position
… steps to remedy the multitude of problems identified in the audit. Auditors noted recent combined operating deficits in the city’s general, water and sewer funds have approached 1 percent of combined … revealed the financial condition of the city’s general and water funds declined over the last three fiscal years because …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… New York State Legislature. Throughout this publication, you will find references to “Sections” and “Articles” that …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planDiNapoli Recommends Ways For LIRR To Get Back On Track
… by New York State Comptroller Thomas P. DiNapoli. "There is no question that LIRR has some tough challenges to … regular ridership). Among its findings: LIRR did not have a plan for 5 of the 11 events examined, including two rail … LIRR Guideline does not discuss these type of events, or how to provide service when they occur. Of the remaining six …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Review of the Financial Plan of the City of New York - July 2013
On June 27, 2013, the City of New York submitted to the Financial Control Board a four-year financial plan based on the adopted budget for FY 2014.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2014.pdfDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… his supervision, in violation of the village employee handbook, and approved her unsubstantiated claims of …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… not report hundreds of violent and disruptive incidents to the State Education Department (SED) as required under the … SED uses local districts’ reports of disruptive behavior to create School Violence Indexes (SVI) that can determine if a school needs to develop safety and emergency response plans. “Every child …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… a thorough audit of claims. Ensure investments were made in compliance with New York State General Municipal Law … Municipal Law (GML), Section 11 2 Two individuals served in this position during our audit period. One Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118DiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… to Met Council. In February 2015, Solomon Ross and William Lieber , former insurance brokers for Met Council, were each …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-broker