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DiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… Authority (MTA) has made significant progress in repairing and modernizing the regional transit system, but … New Yorkers rely on the MTA transit system and while it is in far better condition than it was 30 years ago, much more … faster.” DiNapoli’s report found that despite $90 billion in capital investments since 1982, the MTA has not restored …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionOpinion 99-12
… -- Consolidation (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend) WATER … -- Consolidation (spreading costs of debt over entire district in connection with proceeding to consolidate) -- …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Oversight of Registered Apprenticeship Programs
… 584 Sponsors with 905 Programs representing 163 different trades. Key Findings We identified several areas that DOL … information in its database that would allow ATRs to track resolution of problems; and in some cases, existing … identify potential problem areas. DOL doesn’t adequately track and monitor Program completion rates and most classes …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsDiNapoli: Small Business Owners Are Backbone of New York's Economy
… Comptroller Thomas P. DiNapoli details how vital small businesses are to New York’s economy, generating nearly $1 … 422,000 establishments in 2023, the most recent year for which data is available. New York ranked fourth among states … the regulations imposed by the state, local requirements can impact small businesses. For example, a third of small …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economyState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. City of Mechanicville – Separation Payments (Saratoga County) … fund and overestimated appropriations in the general, water and sewer funds. As a result, the board levied more … addition, the village’s procurement policy did not include details on when board approval was required prior to making …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… New York City is projecting a $3.4 billion surplus for city fiscal year (FY) 2021 because of better-than-projected revenues from income and corporate … New York City is projecting a $34 billion surplus for city fiscal year …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now 131 member firms, down from …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearDiNapoli: Rural Counties Face Shortage of Health Professionals
… (8.1) and the U.S. (8.4) and falls below the Graduate Medical Education National Advisory Committee (GMENAC) … an additional barrier to recruiting more healthcare professionals. Not all counties have hospitals or rural … the population, were enrolled in Medicaid as of May 2025. It is unclear at this time the extent to which the impact of …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsRequest for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)
To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdfOpinion 89-30
… -- Gasoline (authority to provide to private senior citizens organization under contract) GENERAL MUNICIPAL LAW, … with a private non-profit organization to provide senior citizens bus transportation, a town may provide gasoline … You ask whether a town may contract with a private senior citizens organization to provide gasoline to the private …
https://www.osc.ny.gov/legal-opinions/opinion-89-30DiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… today for the alleged theft of more than $121,000 in state pension checks that were sent to her deceased grandmother, … should serve as a warning that attempts to defraud our pension fund will be found and prosecuted,” DiNapoli said. … Office for their partnership in ensuring our state pension fund and its members are protected from shameless …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherOther Bulletin No. 52
… BU78, be established for the employees of the Tug Hill Commission, Agency code 19001. Effective Date(s) The new … Bargaining Unit Code will be Bargaining Unit 78 (Tug Hill Commission). The Union Code will remain CSE. A new Earnings … Program will be created- Earnings Program N78 (Tug Hill Commission) will replace N79 for all affected employees. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsDiNapoli: Molson Coors Agrees to Disclose Political Spending
… shareholder resolution with the Chicago-based company. “For too long, investors have been left in the dark on the … the company's bottom line at risk. I commend Molson Coors for agreeing to our request.” The company agreed to disclose … Corporate Political Disclosure and Accountability, which gauges companies’ transparency around political spending, …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… an op-ed on Sunday from New York State Comptroller Thomas P. DiNapoli and Brooklyn Borough President Antonio Reynoso … picture of what maternal health care looks like. In California, collecting and making maternal morbidity data … published in an online dashboard accessible to the public. California has a maternal mortality rate half that of New …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingOpinion 95-1
… in the opinion. COMMUNITY DEVELOPMENT AGENCIES -- Officers and Employees (municipality's responsibility to pay health … Civil Service Law, §§163[4], 200 et seq .; 1988 Opns St Comp No. 88-64, p 126). A city urban renewal agency is "a … a corporate existence separate from the city (1981 Opns St Comp No. 81-117, p 119; 34 Opns St Comp, 1978 p 68). Among …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 2001-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. CLAIMS -- Audit (necessity of vendor certification) TOWN BOARD -- Powers and Duties … to certify claims submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… made to her deceased father. “This case should serve as a warning to those who would try to defraud our state’s … Attorney David Soares and the New York State Police for their partnership with my office’s Division of … resolution helps to restore trust in the justice system by sending a clear message: the law will hold anyone …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… related to the health and safety of New York State citizens as identified and agreed to by both the Division of … payment of the claim via email to [email protected] , by fax at (518) 473-4392, or through the mail to: Bureau of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… State Comptroller Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New … in any form, and we thank the Comptroller’s Office and the Columbia County District Attorney’s Office for their … State Comptroller Thomas P DiNapoli Columbia County District Attorney Paul Czajka and the New …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… with a credit card than to fill out a procurement request form and wait for it to be approved. This also saves time and … a credit card policy and a system of internal controls in place. Review our best practices below as a reference for … procurement duties among staff, such as approval, verification and payment of claims. Never allow anyone to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraud