Search
Opinion 88-37
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Periods of Probable Usefulness (purchase of … Prior opinions, including 11 Opns St Comp, 1955, p 388 and 4 Opns St Comp, 1948, p 351, are hereby superseded to the … or more, a three-year period of probable usefulness exists and the purchase of such cars may be financed by the issuance …
https://www.osc.ny.gov/legal-opinions/opinion-88-37DiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… retail prices or test scanners, scales and devices used to price, weigh or measure goods at grocery stores, gas stations … to make sure that consumers were paying the correct price, New York State Comptroller Thomas P. DiNapoli said … county officials said they did not have enough staff to do the inspections and others had difficulty reaching …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersDiNapoli: Audit Recommends Labor Department Step Up Investigations of Violations in NYC
… Weaknesses in how the state Department of Labor (DOL) investigates labor law violations in New York City have led to significant delays in holding … with 2021. Labor investigations cannot be opened until a claim has been reviewed, but DiNapoli’s audit found many …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-audit-recommends-labor-department-step-investigations-violations-nycDiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State Comptroller Thomas P. DiNapoli today. …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionOpinion 98-20
Whether a board of fire commissioners in its discretion may provide that newlyappointed members not be immediately assigned to the fire police squad
https://www.osc.ny.gov/legal-opinions/opinion-98-20DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can eventually be turned over to his Office of Unclaimed Funds (OUF), which took in a record $48 million from them in … growing number of the accounts being held by our Office of Unclaimed Funds. My office is working to get these funds back …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… as 10 cities, including the “Big Four”cities of Buffalo, Rochester, Syracuse and Yonkers. “For the fourth consecutive … cities of Amsterdam, Auburn, Buffalo, Corning, Long Beach, Rochester, Syracuse, Watertown, White Plains and Yonkers, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentDiNapoli: Rural Counties Face Shortage of Health Professionals
… professional shortages in 16 rural counties in New York state and found alarming shortfalls in primary care, … Wyoming and Yates. “Having access to health care is an essential quality of life issue and helps people live … be opportunities to expand services to other demographics where such services don’t exist. The expansion of …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsState Agencies Bulletin No. 409
… and stores the employee’s contract dates. A new set of contract dates must be entered each year the … Code is system-generated and system-updated with a new effective-dated row posted for each biweekly payment … having an earnings change. These changes can be based on a new salary, new work percentage, leave date, or reinstatement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for the period April … approximately $15.5 million. Key Findings The City did not properly award all contracts and has not annually … by the Council President as required by the Charter, but rather by the City Manager. We found exceptions with the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296NYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… City's economy is on pace to add more than 72,000 jobs in 2018 and the unemployment rate has fallen to 4.2 percent, the lowest level in 42 years, but financial risks for the city persist, … The city's most recent four-year financial plan, released in June, projects a surplus of nearly $4.6 billion in FY …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownResponsiveness to Noise Complaints Related to New York City Nightlife Establishments
… Purpose To determine whether the New York City Police Department (NYPD) and the New York State …
https://www.osc.ny.gov/state-agencies/audits/2017/06/09/responsiveness-noise-complaints-related-new-york-city-nightlife-establishmentsArea #2 – IT Security Training and Awareness – Information Technology Governance
… protect the confidentiality, integrity and availability of their data and systems without ensuring that the people … cover the federal and State laws governing confidentiality of student, teacher or principal PII, and how employees can comply with those laws. There have been many accounts of users whose actions caused significant IT system harm or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… exceeding their Constitutional Tax Limit must be vigilant about their short- and long-term budgeting. It is critical …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsPreferred Source Contracting
… in a manner that best meets the purpose of the Preferred Source Program (Program) and is in the best interest of the … and economic goals, certain providers have “Preferred Source” status under the law. The acquisition of commodities … and is responsible for approving pricing for preferred source contracts over $50,000, and for maintaining, on behalf …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingVendor File Advisory No. 4
… X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . … Agency help is needed to ensure prompt vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationOversight of the Early Intervention Program
… are entitled to and why services are not always provided on time. Develop and include more specific goals, tasks, and/or objectives on future municipal workplans related to Child Find’s …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programCompliance With Executive Order 95 (Open Data) (Follow-Up)
… 95 (Open Data) (Report 2019-S-65 ). About the Program State government entities possess large amounts of valuable … the collection and public dissemination of publishable State data maintained by covered State entities (generally, those headed by individuals …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followDiNapoli: Canal Corp. Must Address Gaps
… The New York State Canal Corporation has not performed inspections as required …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsCapital – 2023 Financial Condition Report
… an average of 41.4 percent of non-federal capital spending on a pay-as-you-go basis when including off-budget spending. … and The share of nonfederal capital spending financed on a pay-as-you- go basis to average 37.1 percent. At the end …
https://www.osc.ny.gov/reports/finance/2023-fcr/capital