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Training Resources for State Agencies and Employees
… View training materials and ondemand videos for classes presented by the Office of Operations …
https://www.osc.ny.gov/state-agencies/trainingOpinion 90-37
… absent specific legislative authorization (see 1988 Opns St Comp Nos. 88-60, p 119 and 88-1, p 1). Village Law, … real property or to sell at public sale (1979 Opns St Comp No. 79-29, unreported; 1973 Opns St Comp No. 73-889, … §1-102, we note that the village board is subject to the Open Meetings Law (Public Officers Law, §100 et seq .) and, …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact … the board members is not merely speculative and more than de minimis, they should not participate in the discussion or …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Independent Oversight: OSC's Contract Review Safeguards Public Funds
… demonstrate that the Comptroller’s efficient review has little impact on the overall time frame of procurements, …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office of Children and Family Services (OCFS): Oversight of Residential Domestic … until well after the April 1, 2020 deadline. Office of Court Administration: Court Facilities Aid and Assistance …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… Despite spending about $36 million to reduce the subway homeless population, the homeless situation in the subways has grown significantly … are supposed to be certified in CPR and Opioid Overdose Prevention. Auditors found that 19 (29 percent) of BRC’s 66 …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… The purpose of this section is to provide guidance to state agencies on: … equipment and software maintenance contracts; Determining price reasonableness for those contracts; and Essential … they obtain those maintenance services at a reasonable price. Therefore, it is essential to involve both program and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… is another significant example of how the Office of the New York State Comptroller is prioritizing support for local … “The United Steel Workers are honored to host the New York State Comptroller and are pleased to be a part of … key to what makes Corning a must-see arts destination in New York State. From our Smithsonian Affiliation that brings …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… New York, William F. Sweeney, Jr., the Assistant Director-in-Charge of the New York Office of the Federal Bureau of Investigation ("FBI") and Scott J. Lampert, Special Agent in Charge of the New York Office of the U.S. Department of …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Housing costs in New York rose sharply relative to income from 2000 to … above the affordability level increased from 40.5 percent in 2000 to 50.6 percent in 2012, while the percentage of … more than 30 percent of their monthly income on housing, meaning that they have very little to spend on other …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideDiNapoli Releases Executive Budget Report
… In his annual report assessing the proposed Executive Budget, State … oversight over a significant amount of state spending. Report Report on the State Fiscal Year 2025-26 Executive …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportState Comptroller DiNapoli Releases Audits
… audit (from April 2022 through December 2024). Office of Addiction Services and Supports – Addiction Support Services During Emergencies (Follow-Up) (2024-F-39) The Office of Addiction Services and Supports (OASAS) certifies providers …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsDiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… from State Comptroller Thomas P. DiNapoli. The report on the local economies in this section of northwest Queens, … use of the Supplemental Nutritional Assistance Program (SNAP). Housing This area of Queens, particularly … crime (murder, rape, robbery, and felony assault) made up 30% of crimes in the precinct in 2024, which was a smaller …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queensOpinion 90-39
… the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d 253, 401 NYS2d 173; Mobil Oil v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Small Businesses and the Economic Recovery: Work in Progress
… began collecting and reporting data through the Small Business Pulse Survey , New York’s small businesses have … May 2020–October 2021 Source: U.S. Census Bureau, Small Business Pulse Survey As the economy reopened and began its … Source: U.S. Census Bureau, Small Business Pulse Survey Another positive trend is that fewer …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressDiNapoli: Many Homeless Shelters in Poor Condition
… issues that need to be addressed immediately, according to a report on homelessness released today by New York State … number of toilets, sinks and showers. For example: At a hotel for families and single adults in Albany County, … County Comptroller Robert E. Antonacci II said: “Every night, there are hundreds of people in our community that …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionTaxes and Your Pension
… outside the United States. Caution: If you have too little tax withheld, you will generally owe tax when you file …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionOpinion 88-53
… calculation of final average salary) RETIREMENT AND SOCIAL SECURITY LAW, §§302(9)(d), 431: Compensation paid to police … employee worked 54 vacation days which were due him in his final year and received the cash value of that vacation … plain meaning of 'salary' and a legislative intention to guard against Retirement System members manipulating their …
https://www.osc.ny.gov/legal-opinions/opinion-88-53DiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… NY) was created to help the 1-in-10 New Yorkers facing food insecurity and local farmers by connecting food banks to New York-grown products. However, an audit released today by New York State Comptroller Thomas P. DiNapoli found …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingOpinion 96-6
… 18, 1996 John T. Biscone, Esq., Town Attorney Town of New Scotland 1 Former Town Law, §104 was repealed (L 1964, …
https://www.osc.ny.gov/legal-opinions/opinion-96-6