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Opinion 92-7
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … entire financial circumstances of the firefighter and his or her family, that the firefighter is indigent and that the … personal financial relief to the firefighter and his or her family. You ask whether the Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-92-7The Survivor’s Benefit Program for New York State Employees
… with your retirement system. NYSLRS members can sign in to Retirement Online to view or change your beneficiaries, …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesOpinion 91-31
… a rabid animal within the town in the absence of a current certification of the existence of rabies by the State Health … or killed. Public Health Law, §2145 also provides for certification by the State Commissioner of Health in … animal, Public Health Law, §2144 provides that, "(u)pon certification of the existence of the disease known as …
https://www.osc.ny.gov/legal-opinions/opinion-91-31XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with guidance and requirements on the Internal … filing requirements, as well as lien processing for those Business Units that make payments outside of the State’s … 10.C . Process and Document Preparation: For Online Business Units, the Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… percent reported declines in the first week of March while 65 percent reported no change. Source: U.S. Census Bureau, …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced the following State Government … to eMedNY (DOH’s Medicaid claims processing and payment system), had TPHI inpatient coverage. DOH and OMIG officials … providers from the Medicaid program and was reviewing the ownership status of the remaining provider. Homes and …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… to the people of the State. It generates, transmits, and sells electricity. NYPA’s primary customers are …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88CUNY Bulletin No. CU-772
… salary step implementation for the Custodial Supervisor title represented by District Council 37 (DC37). Affected … by DC37, Local 1797 in the Custodial Supervisor title are affected. Background: In accordance with the Letter … step plan for employees in the Custodial Supervisor (CUNY) title represented by Local 1797, effective retroactively …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-772-cuny-dc37-custodial-supervisor-step-implementationTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… Audit Summary The former Supervisor, who resigned in October 2024, did not maintain a central accounting system … transactions could occur and remain undetected. In January 2025, the Town hired a bookkeeper, and the current … For example, the highway fund incurred $263,016 in 2024 payroll expenditures that were processed and paid …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68State Comptroller DiNapoli Releases Audits
… one of the five collection steps tested: using applicable search tools to identify taxpayer resources that might be … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School District Audits
… when the superintendent signs the certification form he does not date the signature; thus there is no way to … when procuring professional services, including what documentation should be maintained to support decisions. … District – Leave Records (Nassau County) Although leave accrual balances were accurate, the employees had sufficient …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… up reserves, according to an analysis of New York City’s financial plan released today by State Comptroller Thomas … year. Revenue Upside Boosts Spending in FY 2022 Since the release of the April financial plan, the city’s short-term … at approximately $4 billion per year beginning in FY 2023. Budget gaps may also be subject to more volatility than …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… The MTA should publish a new assessment of its long-term capital needs that pays … change poses to transit, and its most recent 20-year needs assessment shows many capital needs are overdue for … capital programs, the MTA creates a 20-year capital needs assessment detailing long-term infrastructure priorities for …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… industry led to a 5.5% rise in vacancies across premier shopping corridors over the first half of 2021 alone. Even …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… Local Workforce Development Boards (LWDBs) and 95 One-Stop Career Centers, offers WFD programs and services to address … availability, and the number of potential users per career center as potential barriers to accessing WFD programs … Twenty-four of the state’s rural counties have just one career center, and two counties – Greene and Hamilton – have …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… closures, through its Tuition Reimbursement Account (TRA), which is funded through assessments on schools. Without … risk of closing, growing refund claims could deplete the TRA. One of SED’s oversight responsibilities is to make sure … the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: NYC Finances Gain Stronger Footing
… for businesses and individuals, and direct federal relief to New York state, New York City and the Metropolitan … climb, capacity limitations are rolled back and federal relief and stimulus funds make their way through the region,” … said. “The city needs to carefully manage the significant relief it received to aid its recovery while also maintaining …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… enacted under Public Law No: 119-21 at the beginning of July and how they may impact New Yorkers. While the bill made … enacted under Public Law No 11921 at the beginning of July and how they may impact New Yorkers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesState Comptroller DiNapoli Releases Audits
… breaches or notify affected parties within the required time frames or maintain a comprehensive list of all … data. New York City Department of Housing Preservation and Development and New York City Housing Development … senior housing units were left vacant for long periods of time, senior housing units were not always awarded to the …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-auditsArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… employed 93,500 people in 6,250 establishments. These jobs had an average salary of $79,300 and generated $7.4 … home to 1,921 venues, accounted for 46 percent of all jobs in the sector, far more than any other City … in New York City accounted for 93,500 private sector jobs at 6,250 establishments in 2019. 2 These jobs had an …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19