Search
State Comptroller DiNapoli Releases Municipal and School Audits
… and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of complete, … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial … decline during the current year because the 2025 adopted budget was not structurally balanced and due to a large …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli: New York City’s Public Hospitals Need To Do More To Provide Interpretation Services
… audit from State Comptroller Thomas P. DiNapoli found that the New York City Health and Hospitals Corporation (H+H) is … services for those in need of language assistance. “The Health and Hospitals Corporation has a tall order given the diversity of languages spoken in New York City, but it …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-new-york-citys-public-hospitals-need-do-more-provide-interpretation-servicesImplementation of the Dignity for All Students Act
… 2018. We also analyzed 2014-15 school year data from the State Education Department (SED). Background DASA took effect on July 1, 2012 with the goal of providing public elementary and secondary school students in New York State with a safe and supportive environment free from …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actUnified Court System Bulletin No. UCS-239
… Purpose To inform agencies of OSC’s automatic processing of the April 2017 UCS Longevity Bonus and provide instructions … processed automatically. Affected Employees Employees in the following Bargaining Units: F8, G9, SA, SD, SG, SK, SN, DR, S9, SR, SY who meet the eligibility criteria on 04/01/2017 may be eligible to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-239-april-2017-state-new-york-unified-court-system-ucs-longevityUnified Court System Bulletin No. UCS-245
… Retired or Deceased will be automatically cancelled by OSC with the exception of percentage based dues and agency shop … to the NYS Department of Taxation and Finance, Division of Treasure, per instructions in Payroll Bulletin No. 908 . … eligible employees who are now deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-retroactiveOpinion 97-11
… Comp No. 83-13, p 14; 1982 Opns St Comp No. 82-166, p 213; 1981 Opns St Comp No. 81-149, p 154; 1979 Opns St. Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 2000-5
… are not required by law to be paid into any other fund or account." Highway Law §141 contains requirements with respect … (i.e. town outside village) general fund to a section 141 account having the same tax base. Section 285-a authorizes … moneys from section 141 accounts into any other fund or account (see, e.g., 1984 Opns St Comp No. 84-60, p 76; 24 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5State Agencies Bulletin No. 741
… Unsat UCS UCS List Appt USP Unsat Perf VRW Vol Reduct WWP WC Works Part Time Agencies must remember to submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureOpinion 91-37
… that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition of Parking Fines (received by … city parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) PARKING AND TRAFFIC … Concerning the proper disposition of fines and penalties collected by a city Parking Violations Bureau …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Opinion 2006-8
… “retirement awards”) GENERAL MUNICIPAL LAW §6-p: Monies is an employee benefit accrued liability reserve fund may not be … percentages of the employees’ final year salaries and paid upon retirement to central school district employees … in an employee benefit accrued liability reserve fund to pay for lump sum “retirement awards” paid upon retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 90-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL FUNDS -- Appropriations and Expenditures (use of commercial hazardous waste facility assessments); … Whether the proceeds from the imposition of an assessment on the gross receipts of a commercial …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 88-48
… 162; Thompson v Dormitory Authority , 48 Misc 2d 296, 264 NYS2d 842; cf . Public Authorities Law, §2603-a which …
https://www.osc.ny.gov/legal-opinions/opinion-88-48State Contract and Payment Actions in December
… County. $1.1 million with United Paving Corp. for parking lot pavement at the Sagamore Children’s Psychiatric Center in …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-decemberDiNapoli Calls for Long-Needed State Debt Reform
… New York state has one of the nation’s highest debt levels, largely because … New York’s “moderately high and growing debt levels” as one factor preventing it from achieving a higher credit … of 30 years or less and must begin to be repaid within one year. The use of state debt should be precluded from …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… sources for the Metropolitan Transportation Authority (MTA) are not identified, the authority may have to raise … sharply in recent years, according to an analysis of the MTA’s financial plan released today by State Comptroller … prevent these possibilities from becoming reality, and the MTA must make the best use of its resources." DiNapoli's …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesOpinion 88-76
… (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source … the library trustees in investments which they deem to be for the best interests of the library, and need not be … on the investment of moneys appropriated by the village for library purposes is credited to the library fund. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-76State Agencies Bulletin No. 328
… agencies of the process for renaming queries designed in the current version of PS Query so they will be compatible with and run effectively in the upgraded version of PS Query. Affected Employees All … queries that agency users identify as essential to be run in the first few days after the upgrade. OSC will provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/328-renaming-ps-queries-preparation-upgradeDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… 2023 first half profits of $13 billion were down 4.3% from the same period last year but tracked the industry’s … Further declines could weaken New York’s tax revenue from the securities industry and have repercussions for our … (NYSE) member firms. There are now 132 member firms, down from more than 200 in 2007, before the global financial …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022Opinion 88-18
… in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE … superseded to the extent inconsistent herewith. You ask how mortgage tax moneys distributed to your town pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-18DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… State auditors examining hotels and motels used to house the homeless found poor conditions still exist at many … and collaboration on the audit of the use of motels to house the homeless,"said Albany County Comptroller Michael F. … and inspecting temporary residences (facilities that house individuals for less than 180 consecutive days), …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homeless