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Opinion 98 - 22
… by local law may be increased or eliminated only by the adoption of another local law. This is in response to your … limitation contained in its current local law only by the adoption of another local law. As an alternative, since the … §21.10). In that event, as part of the annual budget adoption and amendment process (see Village Law, §5-500 et …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 89-35
… to be performed. TOWN LAW, §64(1); GENERAL MUNICIPAL LAW, §11: The town board manages and controls the finances of the … comptroller may be authorized to invest moneys pursuant to section 11 of the General Municipal Law. Finally, you ask … itself may retain the power to invest moneys pursuant section 11 of the General Municipal Law. You indicate that …
https://www.osc.ny.gov/legal-opinions/opinion-89-35DiNapoli: State Needs to Improve Compliance with Jonathan's Law
… for People With Developmental Disabilities (OPWDD) is not ensuring parents and guardians are properly notified of … also found that programs under OPWDD supervision do not always provide records to parents or guardians when requested or are not providing them within 21 days of the request or the …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-lawComptroller DiNapoli Releases Municipal Audits
… Also, the treasurer has not filed the annual foreign fire insurance report for 2012, as required, and does not maintain …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Introduction – Improving the Effectiveness of Your Claims Auditing Process
… that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it is … before payments are authorized. With constant pressure to do more with less, localities cannot afford to overpay vendors, lose discounts or pay for goods and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionDiNapoli Statement on His Placement Agent Ban Becoming Law
… New York State Comptroller Thomas P. DiNapoli today issued the … use of placement agents or intermediaries by the New York State Common Retirement Fund (Fund). This bill … law reforms pushed by DiNapoli since 2011. "When I became State Comptroller, I undertook a comprehensive review of the …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Merrick Union Free … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsEnforcement of Local Law 144 – Automated Employment Decision Tools
To determine whether the New York City Department of Consumer and Worker Protection has designed and implemented an effective system to enforce compliance with Local Law 144
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsUnder Pressure: Local Government Revenue Challenges During the COVID-19 Pandemic
Our State’s local governments are being tested on many fronts as a result of the COVID-19 Pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-government-revenue-challenges-during-covid-19-pandemic.pdfOpinion 88-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to relocate family court) -- County Seat (effect of relocation of family court) COUNTY LAW, §216; NY CONST, … county without also effectuating a change in the location of the county seat …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Opinion 88-13
… officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … is the vice-president and holder of 19.7% of the voting stock of an insurance company which provides insurance … provides an exception for interests arising as a result of stock ownership or control if less than 5% of the outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Oversight of Kendra’s Law (2022-S-43)
To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s43.pdfCompliance With Navigation Law (2019-S-59)
To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring and enforcing requirements to ensure boaters’ safety and quality of life on State waters.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s59-response.pdfCompliance With Navigation Law (2019-S-59)
To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring and enforcing requirements to ensure boaters’ safety ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s59.pdfCompliance With Jonathan's Law (2017-S-67)
To determine whether the Office for People With Developmental Disabilities is complying with the requirements established under Jonathan’s Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s67.pdfCompliance With Jonathan's Law (2018-S-22)
To determine whether the Office of Mental Health is complying with the requirements ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s22.pdf“Piggybacking” Law - Exception to Competitive Bidding
Guidelines for the "Piggybacking" Exception to Competitive Bidding under General Municipal Law § 103 (16)
https://www.osc.ny.gov/files/local-government/publications/pdf/piggybacking-law.pdfDiNapoli Releases Sunset Park Economic Snapshot
… The population, the number of jobs and businesses, and the wages being paid … at a rapid pace, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “Greater … The population the number of jobs and businesses and the …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotComptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… State Comptroller Thomas P. DiNapoli, Attorney General Barbara D. Underwood and New York City Department of … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitOpinion 2000-21
… in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns) TOWNS … and Fire Protection (participation in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed formation of a joint fire district containing a village located within two …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21