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Impact of the ‘Fiscal Cliff’ on New York State, December 2012
Absent Congressional action, significant revisions to federal tax and spending policies are scheduled to take effect in January 2013.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-fiscal-cliff-2012.pdfOpinion 2006-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to employees may not be made until after all work covered by the payroll period has been performed. The certification … provisions of section 120 may not be superseded by local law. This is in reply to your letter asking whether …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 2001-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … this road to reach the recreation area, and that the money collected from tolls would be used to replace this … roads are subject exclusively to regulation and control by the State, except to the extent that the State Legislature …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Selected Management and Operations Practices (Follow-Up)
… Chapter 60 (part CC) of the Laws of 2011 (Law). RNY power is to be allocated to businesses and not-for-profits that … For example, NYPA publicly reports power allocations that it offers to RNY applicants, but not the power they actually … properly supported. Key Finding We found that officials have made progress in addressing the issues identified in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followOpinion 2000-21
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … -- Establishment of (joint fire district when village is within two towns) TOWNS -- Fire Districts and Fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21XII.8.H Voucher Mass Approval – XII. Expenditures
… Expenditures’ Internal Control Certification by email at [email protected] to request voucher mass … Expenditures’ Internal Control Certification by email at [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalOpinion 91-41
… REFERENDUM -- Tax Limitation (authority by petition to compel referendum) TOWN LAW, §81: Town electors may not, by petition, compel the town board to hold a referendum on a proposition to impose a limit on the amount by which real property taxes …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Homeless Shelters and Homelessness in New York State, June 2016
This report focuses on conditions found in homeless shelters outside of New York City, and also presents demographic data “snapshots” for ten regions that repre
https://www.osc.ny.gov/files/reports/special-topics/pdf/housing-homelessness-2016.pdfNew York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
… a similar upgrade by Moody’s Investors Service, is the latest indication of that improvement. While further steps to … a similar upgrade by Moodys Investors Service is the latest indication of that improvement …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationOpinion 90-48
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … opportunity to rebut the charges. This is in reply to your letter concerning the award of a contract by a school …
https://www.osc.ny.gov/legal-opinions/opinion-90-48NY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… shareholder proposals as an essential tool in maintaining corporate transparency and accountability. The Statement is … . … A coalition of state fiduciaries joined NYS Comptroller DiNapoli and NYC Comptroller Stringer in …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsNew York State Accounting System User Procedures Manual
… BUDGET OFFICE - ALBANY 05004 OCA REGIONAL BUDGET OFFICE - ROCHESTER 05005 OCA OFFICE OF BUDGET AND FINANCE 05006 ADRCIP … MHLS - 4TH JUDICIAL DEPT 05015 CLIENTS SECURITY FUND OF NY - LAG PR 05017 COURT OF APPEALS - LAG PR 05023 COMMITTEE … FACILITY 10390 MOHAWK CORRECTIONAL FACILITY 10391 WALSH REGIONAL MEDICAL UNIT 10400 DOCS-ALL INSTITUTIONS 10401 …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… receive their AIM payments annually in September. This website will be updated if there are changes to the AIM … Payment Months by Municipality [xlsx] (last updated July 2025) "Aid and Incentives for Municipalities: New York … towns and villages that receive AIM. Once again, the 2025-26 Enacted State Budget includes TMA funding of up to …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… more than 300,000 employees in June of 2024, the first year-over-year increase since the COVID-19 pandemic. Still, … in critical services being impacted, according to a new report released today by New York State Comptroller … decisions and resource allocation, and the public can see what progress is being made with city services.” Key …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyProcessing of Sexual Offense Evidence Collection Kits
… Kits (kits) in compliance with Executive Law Section 838-a: Maintenance of Sexual Offense Evidence Kits (Executive … of sexual assault. Once a victim consents to release a kit for testing, the investigating law enforcement agency … is the only CLS laboratory that processes kits, and it does so for all jurisdictions across the State, excluding New …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… A report released by New York State Comptroller Thomas P. DiNapoli found 50 percent of … processed until after the contract start date. DiNapoli’s report showed that no progress has been made in the past …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsLanguage Access Services (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Language Access Services (Report … and operates 31 public-facing offices (State DMVs). In the remaining counties, there are 100 public-facing office … are permitted to use an interpreter of their choice in these limited circumstances, they must complete a written …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followReport on Comptroller DiNapoli's Green Initiative, January 2011
A Sustainability Team was formed in OSC to review plans, assess progress and identify new initiatives to make OSC a sustainable agency.
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-green-iniative-2011.pdfOpinion 88-57
… WATER RENTS -- Rates (schedule of rates may include a classification under which low income senior citizens are … a water district, to establish the water rates to be paid by consumers. In establishing such rates, a town board may … Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). …
https://www.osc.ny.gov/legal-opinions/opinion-88-57DiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… with Attorney General Letitia James and the New York City Department of Investigations, his scheme was exposed and he … never acceptable, and offenders will always be brought to justice for their misdeeds,” said Attorney General Letitia … this straw donor scheme,” said New York City Department of Investigation Commissioner Margaret Garnett . “With today’s …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-scheme