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DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… levels of education and unionization,” DiNapoli said. “But my report shows troubling long-term trends were exacerbated …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakState Comptroller DiNapoli Releases Municipal Audits
… Buffalo – Budget Review (Erie County) Auditors completed a review of the city’s proposed 2026-27 budget and determined … required annual financial report (AFR) was last filed in 2007, more than 18 years ago. In addition, the board’s inadequate review of claims led to …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… management practices in New York’s Mitchell-Lama housing developments. The report found that chronic oversight … and safeguard one of New York’s most important affordable housing programs.” DiNapoli’s report reviewed five audits … 2019 and 2025, covering conditions at 26 Mitchell-Lama housing developments in New York City and statewide, which …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskOpinion 91-13*
… enter into an "installment purchase contract" to purchase realty ( cf. Education Law, §1726 which authorizes a school … and the NFP constitute an installment contract to purchase realty, it is our opinion that the municipal corporation is … is more properly categorized as an installment purchase of realty that is prohibited under General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-13DiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have uncovered a disturbing pattern of mismanagement that cost taxpayers nearly $42 million in … education providers misspent or misused, including cases of possible fraud that have been referred to law enforcement …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 2010-1
… the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the purchase of … You ask whether monies held in a park land trust fund pursuant to Village Law 7730 may be …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the purchase of … Whether monies held in a park land trust fund pursuant to village law may be expended …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 98-10
… town (see also General Municipal Law, §119-o; 1989 Opns St Comp No. 89-57, p 128; 1983 Opns St Comp No. 83-172, p 217; 1982 Opns St Comp No. 82-136, p … (see Jancyn Manufacturing Corp. v County of Suffolk , 71 NY2d 91, 524 NYS2d 8) or may be inferred from a …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 2001-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. FEES -- Imposition of (authority of a town to install a tollbooth and charge a … leads to a recreation area and to charge a fee for the use of such road …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… System (SFS) are typically processed using regular vendor IDs. To make payments to entities and individuals with … relationship with New York State, agencies create regular vendor IDs in the SFS Vendor File using the Vendor Add Function. The Office of the … Business Units must use single payment vendor IDs to process specific payments or refunds through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsUpstate Transportation Authorities Suffer Revenue Plunge
… authorities by disrupting operations, decreasing ridership, and severely reducing revenues; however, these … that federal aid helped them weather pandemic deficits. If ridership continues to languish and does not return to … travel, and CDTA administers bicycle and scooter rentals. Ridership totaled more than 65 million across all four …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeState Agencies Bulletin No. 2140
… Teacher Summer Session Payments. Affected Employees: Teachers in the Professional, Scientific and Technical … by the facility. Eligibility Status: Contracts for 21P teachers will end on the last day of the academic year as … Pay must end on the last day of the contract. 21P teachers will remain Active in their regular position but …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2140-procedures-processing-2023-summer-session-payments-institution-teachersState Agencies Bulletin No. 2242
… Teacher Summer Session Payments. Affected Employees: Teachers in the Professional, Scientific and Technical … by the facility. Eligibility Status: Contracts for 21P teachers will end on the last day of the academic year as … Pay must end the last day of the contract. 21P teachers will remain Active in their regular position but …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachersEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… emissions. Volatile organic compounds — 273,316 tons. Industrial and commercial solvent use accounted for 49.2 … System Operator, in 2021, 126,766 gigawatt hours (GWh) of electricity were generated in New York State. Of this … 2020, at $43.57 per million BTU, New York State’s electric retail sales price was ninth in the nation. Agriculture …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureNew York’s Economy and Finances in the COVID-19 Era
… 3.9 percent from the previous year to $37,600 as of June 2020, according to newly available data from the Federal … in New York and other states. Student Loan Debt by State, 2020 (Table) Average Amount Owed Percentage of Borrowers … 9% Debt among borrowers with outstanding balances in June 2020. Delinquent borrowers have payments that are late 90 …
https://www.osc.ny.gov/reports/covid-19-january-7-2021State Agencies Bulletin No. 1366
… instructions for using new action/reason codes to report workers’ compensation transactions for employees on workers’ compensation Leave. Affected Employees All employees on an approved paid workers’ compensation leave effective on or after the … instructions for using new actionreason codes to report workers compensation transactions for employees on workers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workersCUNY Bulletin No. CU-752
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … 2023 Increments and provide instructions for payments not processed automatically. Affected Employees Employees in … the eligibility criteria are affected. Background Pursuant to Section 6220 of New York State Education Law, yearly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-752-january-2023-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-776
… taxable gross and will be reported on the employee’s Form W-2. Questions: Questions regarding eligibility for this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-776-january-2024-city-university-new-york-cuny-incrementsState Comptroller DiNapoli Releases Municipal & School Audits
… incorrect locations on the inventory list. In addition, a camcorder with a purchase price of $1,700 could not be … the period reviewed, the school’s disbursements totaled $4.8 million and although a prior audit and other external …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York … notes identified a lack of face-to-face meetings or in-home visits, delays in developing support plans, and annual …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-audits