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Oversight of Juvenile Justice Facilities (Follow-Up) (2025-F-15)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Juvenile Justice Facilities (Report 2022-S-13).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f15.pdfUnclaimed Property Relating to Utility Companies
Unclaimed property subject to Article IV of the Abandoned Property Law includes: Deposits made to secure payment for utility services; Amounts paid in anticipat
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/utility-companies.pdfMaternal Health (Follow-Up) (2025-F-26) 30-Day Response
To assess the extent of implementation, as of March 2026, of the one recommendation included in our initial audit report, Maternal Health (2022-S-25).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f26-response.pdfMaternal Health (Follow-Up) 2025-F-26
To assess the extent of implementation, as of March 2026, of the one recommendation included in our initial audit report Maternal Health (2022-S-25).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f26.pdfDiNapoli: The Rockaways is on the Rise
… The Rockaways neighborhood in Queens experienced record job growth and business sales … to the pre-storm level, but too many homeowners are still in the process of rebuilding. "People are returning to the … of visitors, and several economic developments projects in the pipeline, the Rockaways is coming back. Today's report …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseComptroller DiNapoli Statement on 15th Anniversary of 9/11
… the story of our ability, after getting knocked down, to pick ourselves and our neighbors up and come back stronger …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Opinion 88-29
… body of the village. You informed us that the mayor is not an IDA member. General Municipal Law, Article 18 … Pursuant to General Municipal Law, §800(3), an "interest" is defined as a direct or indirect pecuniary or material … which such officer or employee serves." That interest is prohibited if the officer or employee has the power or …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Pension Contribution Rates to Decrease for Fiscal Year 2015-16
… rates,” DiNapoli said. “The effects of the 2008 financial market collapse are still being felt around the … also announced that the funded ratio for NYSLRS (the actuarial value of assets divided by the actuarially accrued … to 92.2 percent. Employer rates are determined based on actuarial assumptions recommended by the Retirement System’s …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16DiNapoli: Get Your Money Back!
… you can learn more about unclaimed funds by visiting: osc.ny.gov/unclaimed-funds . Upcoming Events in New York State: … 6, 2025 10:00 a.m. – 12:00 p.m. OUF in the Town of Stony Point Stony Point Town Hall 74 East Main Street Stony Point, NY …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 92-19
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING … -- Subdivisions (authority of town to regulate traffic on private roads in residential subdivision) PARKING AND … to Vehicle and Traffic Law, §1660, regulate traffic on private roads within residential subdivisions consisting …
https://www.osc.ny.gov/legal-opinions/opinion-92-19DiNapoli Releases Fiscal Stress Scores for 17 Cities
… Batavia, Buffalo, Corning, Hornell, Lackawanna, Long Beach, Olean, Rochester, Salamanca, Syracuse, Utica, … year and could not be issued a score. The cities of Long Beach and Utica improved their scores and moved out of a …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesOpinion 94-33
… and "life retired members" of a fire department for which a volunteer firefighters' service award program has been established may participate in the program. Article … article 11-A does not define the circumstances under which a person is considered to be "faithfully and actually …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Opinion 95-18
… fee to be paid at the time of purchase of each burial lot in a village-owned cemetery in lieu of the yearly … fee to be paid at the time of purchase of each burial lot. Article 15 of the Village Law (§§15-1500 through … there is express authority for a village to impose upon lot owners a yearly assessment of up to twelve dollars …
https://www.osc.ny.gov/legal-opinions/opinion-95-18DiNapoli Releases Fiscal Stress Scores for 17 Cities
… 2014 fiscal year end date. In September, DiNapoli will release the updated fiscal scores for all counties, towns and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesDiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… new web page with a dashboard that expands the procurement search tools provided in Open Book New York . This new tool … new web page with a dashboard that expands the procurement search tools provided in Open Book New York …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and … of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange of funds between the Federal Government and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… misreported for prior tax years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and … . The subject should indicate that the email is regarding an adjustment to a prior tax year. Additionally, the body of the email should include at a minimum: The tax year for which the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… the time of submission of the expense report for the fund advanced and the business purpose for which the fund was advanced. Guide to Financial Operations REV. 10/01/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… receivable entry associated with the expense report for the amount due. The SFS prevents an employee from submitting an expense report for reimbursement unless the Due to State is refunded to the … will remain in the wallet until it is fully reconciled. For more information on how to apply a Due to State Offset to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkXI.15 Overview – XI. Procurement and Contract Management
This section provides information related to submission of procurement records to the Office of the State Comptroller as a separate step in advance of submission of the contracts
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15-overview