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Comptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2013-14, May 2014
Although U.S. and New York State economic growth softened in State Fiscal Year (SFY) 2013-14, tax collections showed signs of real improvement.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2013-14.pdfComptroller's Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2013-14, July 2013
All Governmental Funds tax collections through the first quarter were $321 million higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2013-14.pdfFinancial Outlook for the Metropolitan Transportation Authority - November 2017
The MTA is the largest mass transit agency in the nation, providing services to nearly one-third of the nation’s mass transit commuters.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2018.pdfEnglish Language Learners Program (Follow-Up) (2025-F-28)
To assess the extent of implementation of the seven recommendations included in our initial audit report, English Language Learners Program (2022-S-30).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f28.pdfPolicy Regarding Use of Placement Agents By Investment Managers
This policy is designed to prevent conflicts of interest or the appearance of conflicts of interest in the Fund's investment decision-making process.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/placement-agents-policy.pdfWestchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Service ("USPIS") announced that a federal grand jury in White Plains, New York, returned an Indictment yesterday … Comptroller. This case is being handled by the Office's White Plains Division. Assistant United States Attorney James … A federal grand jury in White Plains New York returned an Indictment yesterday …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleDiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… Former Mayfield Town Clerk Dorothy Hart pleaded guilty today to grand larceny … for Oct. 23, 2019. While she served as the elected town clerk, Ms. Hart pocketed more than $27,000 in property … monthly reports from January 2011 to February 2015 to the town supervisor and falsely claimed that she turned over …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementNew York City Economy Continues to Set Records
… jobs added were in employment sectors, such as leisure and hospitality, with average salaries below the citywide average … jobs added each year. Business services, leisure and hospitality, and health care accounted for 60 percent of the … of all jobs added during this period. The leisure and hospitality sector grew the fastest (50 percent) and was …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsOpinion 90-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … revenues for establishment of an enhanced emergency telephone service) COUNTY LAW, §§300, 301, 303, 305, 307, … been advised that the role of the consultant would be to number the parcels of real property within the county for …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2007-6
… to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § 207-m: If the permanent full-time police officer who is a member of a bargaining unit and is the … an arrangement with the permanent full-time police officer who is a member of a negotiating unit and who is the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 89-17
… 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the enactment of chapter 588 of the Laws of 1988. In … Whether 1984 Opns St Comp No 8432 p 40 is still valid in light of the enactment of chapter 588 of the Laws of 1988 …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 96-9
… den 38 NY2d 1004, 384 NYS2d 441; see also Aitken v City of Mt. Vernon , 200 AD2d 667, 606 NYS2d 755; 1991 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… regulations evidenced by photo-monitoring) VEHICLE AND TRAFFIC REGULATIONS -- Toll Collection Provisions (violation … GENERAL MUNICIPAL LAW, §99-l(1)(a); VEHICLE AND TRAFFIC LAW, §§155, 1630; PUBLIC AUTHORITIES LAW, §361: Towns … NYCRR Part 101; Public Authorities Law, §361; Vehicle and Traffic Law, §1630), if such violation is evidenced by …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-7
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … You ask whether several fire districts may join together in an advertising campaign for the purpose of recruiting … agreements. Subdivision one of section 119-o provides, in relevant part, that ". . . municipal corporations and …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 96-24
… a fire district which has recently made the final debt service payment on a bond issue for the purchase of a … Misc 2d 334, 455 NYS2d 312 rev on other grnds 95 AD2d 799, 463 NYS2d 518 affd 60 NY2d 660, 467 NYS2d 832). Section …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 92-7
… discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax … associations) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's Benevolent Association may expend foreign … and his or her family. You ask whether the Fishkill Exempt Firemen's Benevolent Association may expend foreign …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 95-1
… (1981 Opns St Comp No. 81-117, p 119; 34 Opns St Comp, 1978 p 68). Among other things, the agency has express … for such expenses of the agency (34 Opns St Comp, 1978, supra ). While the city is not required to pay these … Law, §503-a[4]; see also General Municipal Law, §§501; 551). Pursuant to this grant of the authority, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 91-48
… Boards (board member participating in review of project when applicant represented by board member's personal … GENERAL MUNICIPAL LAW, §§800(2),(3), 806, 809: When a planning board member's personal attorney appears before … to have an interest in certain applicants, section 809 does not provide that a municipal officer or employee is …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 2001-11
… (of individual on behalf of private corporation doing business with fire district not relevant for purposes of … in the contract pursuant to General Municipal Law §803(1). You ask whether an assistant chief of a fire district … certain interests in municipal contracts. A municipal officer or employee has an "interest" in a contract with the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Comptroller DiNapoli Releases State Audits
… University of New York: Lehman College - Controls Over Bank Accounts (2014-S-69) Auditors found weaknesses in the monitoring and authorization of bank accounts, which increase the risk that Lehman personnel … (totaling $1,248,139) paid from five judgmentally selected bank accounts, 25 payments totaling $114,554 were either …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits