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Opinion 2002-4
… the gift and loan prohibition in article VIII, § 1 of the New York State Constitution. Article VIII, §1 prohibits …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 95-17
… department of the town (see Greater Poughkeepsie Library District v Town of Poughkeepsie , 81 NY2d 574, 601 …
https://www.osc.ny.gov/legal-opinions/opinion-95-17DiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… more to help low-income New Yorkers find housing by making full use of available federal funds for vouchers, according … DiNapoli said. “This audit found that HCR has not made full use of the federal funds that support vouchers and needs … and its management of reserves. HCR failed to take full advantage of the available Housing and Urban Development …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisState Agencies Bulletin No. 330
… the agreement and Payroll Bulletin #327. They must be in full pay status for at least four months (cumulative) during … categories during the program year will be considered in full pay status for the purpose of the Productivity Gain … are on Military Leave at Reduced Pay are deemed to be in full pay status, regardless of whether or not the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/330-additional-eligibility-criteria-and-information-regarding-2002State Agencies Bulletin No. 2341
… Purpose: The purpose of this bulletin is to provide agencies with instructions for … contained in the 2023-2026 Agreement between the State of New York and PEF, employees with peace officer status … Training and Safety Incentive Program Payment: A member of Professional, Scientific and Technical Services Unit – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… policies for expected use of these resources. Read the full report , The Case for Building New York State’s Rainy …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesState Comptroller DiNapoli Releases Audits
… Treatment Program (Follow-Up) (2020-F-5) An audit issued in February 2019 found since 2006, OASAS had not conducted a … study to identify the number or location of individuals in need of problem gambling treatment services. As such, the … resources were applied where they were needed most. In a follow-up, auditors found OASAS implemented both …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsDiNapoli: Wall Street Bonuses Rose Sharply in 2009
… Comptroller Thomas P. DiNapoli. Total compensation at the largest securities firms grew even faster and industry … are a bitter pill and hard to comprehend. There’s a lot of resentment against the industry over its role in the … struggling to make ends meet. “We cannot see a repeat of the risky behavior that crippled our economy. Tying …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009Opinion 88-12
… and operation costs. The method or formula may be based on full valuation of real property, amount of services rendered …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 96 - 11
… terms in the public interest (see, e.g., Matter of New City v Flagg , 111 AD2d 814, 490 NYS2d 560 affd 66 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) but … or cost savings will need to be identified to balance the budget in coming years. DiNapoli’s report notes that for the … levies during the fiscal year than anticipated when the budget was adopted. Since June 2024, city revenue estimates, …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growDiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… The Long Island Rail Road (LIRR) needs to do more to properly prepare for severe … the Atlantic Avenue Tunnel and resiliency improvements at the Long Island City and West Side Storage Yards. They … Metropolitan Transportation Authority—Long Island Rail Road – Rolling Stock Programs Department – Selected Aspects …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesState Comptroller DiNapoli Releases Municipal & School Audits
… most IT assets because the dollar amount of most IT assets do not individually meet the policy’s inventory …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… grant in the same amount, which in turn would cover the full amount of the city’s financing costs. Advisory Opinion …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalState Comptroller DiNapoli Releases Audits
… who are between the ages of 3 and 5 years. For the fiscal year ended June 30, 2017, Cantalician reported approximately … who are between the ages of 3 and 5 years. For the fiscal year ended June 30, 2019, AFI reported more than $4.41 …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… the industry’s recovery won’t be complete until we see a full return of international and business travelers, and a full recovery of local jobs. Our city and state leaders need …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationXII.7.B Voucher Denials – XII. Expenditures
… in the GFO 05 Voucher will cause contract to be over limit 07 Voucher results in exceeding discretionary … information timely 17 Can't be paid until charges over a year old are reconciled 18 Can't be paid until charges over 6 months old are reconciled 18a Unreconciled charges …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsState Comptroller DiNapoli Releases School District Audits
… Department. When tested, the average wireless internet download speed was 142 Mbps. Greater Amsterdam School … Department. When tested, the average wireless internet download speed was 232 Mbps, and the average ethernet cable internet download speed was 564 Mbps. Unadilla Valley Central School …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli Releases Subway Ridership Dashboard
… changed as commuting patterns shifted over the past year. It affords important insight into how communities rely … returned slowly since the pandemic shutdown in the city a year ago, but it has fluctuated dramatically from one corner …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboard