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DiNapoli Announces Latest Fiscal Stress Scores
… A total of 23 local governments in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, with increases in each … Fiscal Stress Monitoring System Finds Increase in Entities Designated in Stress …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal & School Audits
… period were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went to the district’s … did not record and report all financial transactions in a timely and accurate manner, which increased the risk … financial records and reports for fiscal year 2024 in accordance with state law. In addition, the supervisor did …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsOversight of Campus Foundations
… certain the campus foundations conduct their activities in accordance with applicable laws, rules, and regulations. … Key Findings We identified certain deficiencies in SSA’s oversight of the campus foundations and in certain areas of the foundations’ operations. 10 of the 30 …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsOpinion 2001-6
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire insurance tax moneys except as otherwise provided in any special law. 1 These sections provide that the foreign … moneys to be expended for a purpose which the treasurer, in good faith, believes to be illegal or improper, even if …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Opinion 91-33
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- County Treasurer's Fee … Investment of (duty of county treasurer to deposit bail in interest-bearing account); (maintenance by county … (duty of superior court to deposit retained bail in interest-bearing account and pay interest to State …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Town of Gaines – Town Clerk/Tax Collector (2021M-172)
Determine whether the Town of Gaines (Town) Clerk/ Tax Collector (Clerk) adequately performed her financial duties.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/gaines-2021-172.pdfCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell (City) officials provided oversight of foreign fire insurance (FFI) tax money.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hornell-2020-140.pdfDiNapoli Statement on His Placement Agent Ban Becoming Law
… the previous administration's wrongdoing. It was clear to me that placement agents were corrosive and unnecessary," …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire … and checks received totaling $21,181 were not deposited in a timely manner. Company officials did not approve 114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mSee if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… New Yorkers can find out if they are owed some of the state’s $12.5 billion in unclaimed funds at events … Click here to read a fact sheet about the Office of Unclaimed Funds. Date Event Location County Capital … Region Feb. 15 9:00am-5:00pm New York State Association of Black & Puerto Rican Legislators Empire State Plaza …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… $148,000 she stole.” “When individuals steal from New York’s pension system, it hurts hardworking taxpayers across the … on a warrant by the city of Tamarac Road Patrol and Broward County Sherriff’s in Florida. After being brought to … DiNapoli thank the city of Tamarac Road Patrol and Broward County Sheriff’s in Florida for their assistance. The …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionNew York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… again shows that New York state’s finances are headed in the right direction. "The new AA+ rating for the state’s … again shows that New York states finances are headed in the right direction …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligationNew York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
… “New York state is in its strongest financial condition in years, and today's … following a similar upgrade by Moody’s Investors Service, is the latest indication of that improvement. While further … New York state is in its strongest financial condition in years and todays …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationNYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… Thomas P. DiNapoli today wrote to President Biden in support of his planned veto of a resolution that would … fires or floods or take steps to benefit the communities in which they operate, put their profits, reputations and … misguided attempt to politicize investment decisions.” In December 2021, DiNapoli wrote in support of a rule …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionDiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… Fund (Fund) is evaluating 42 publicly traded shale oil and gas companies to determine if they are prepared for the … pay a heavy financial cost,” DiNapoli said. “Shale oil and gas companies face significant economic, environmental and … the Fund’s investment portfolio to net zero greenhouse gas emissions by 2040 . Review of Shale Oil and Gas Companies …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasOpinion 91-19
… it received from a criminal defendant in an arson case as part of a plea bargaining arrangement. You informed us that … vivos gift, there generally must be an intention on the part of the donor to make the gift, delivery of the gift such … acceptance of the gift by the donee (see, generally, In Re Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, …
https://www.osc.ny.gov/legal-opinions/opinion-91-19DiNapoli: Former Halfmoon Supervisor Enters Guilty Plea to Two Felony Counts
… before Chief U.S. District Court Judge Gary L. Sharpe in federal court in Albany, announced by State Comptroller Thomas P. DiNapoli … Richard S. Hartunian and Andrew W. Vale, Special Agent in Charge of the Albany Division of the Federal Bureau of … before Chief US District Court Judge Gary L Sharpe in federal court in Albany announced by State Comptroller …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-halfmoon-supervisor-enters-guilty-plea-two-felony-countsOpinion 96-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … from fees granted by section 5225 of the Insurance Law is applicable to the fees imposed by section 8022 (b) of the … Whether an exemption applies when the counsel for MVAIC represents the appellant on behalf …
https://www.osc.ny.gov/legal-opinions/opinion-96-5XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… This section provides guidance to State agencies in determining whether a contract-related transaction must be … procedures for submission of contract-related transactions in the Statewide Financial System (SFS) and obtaining OSC’s … Contract Identifiers Contract Funds Reservation Vendor Name on Contractual Agreements Agency Submission of Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewOther Bulletin No. 7
… of OSC’s automatic processing of the 3% Salary Increase and to provide instructions for payments not processed … SUNY Construction Fund employees in Bargaining Units 96 and 97 Background The State University Construction Fund Resolution and Chapter 10 of the Laws of 2008 provides for a 3% Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-7-april-1-2008-3-general-salary-increase-suny-construction