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Opinion 92-22
… in assessment review proceedings) GENERAL MUNICIPAL LAW, §§800(2), 805-a(1)(c), (d): The comptroller of a village which … tax purposes. Article 18 of the General Municipal law (§800 et seq .) contains the provisions of law which relate to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 94-14
… a mere modification of the earlier project and, therefore, is not prohibited by the amended General Municipal Law, §854(4), is a question of fact. You inform us that the city's … the other municipalities in which any part of the project is, or is to be, located. Where a project is located …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Street Construction-Related Permits
To determine whether the New York City Department of Transportation DOT ensures that all street construction permittees have complied with the application requirements and permit conditions including completing the project by the scheduled permit expiration date We also determined whether DOT
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… The MTA should publish a new assessment of its long-term capital … for attention, according to Comptroller Thomas P. DiNapoli’s latest report . “The MTA is getting a large infusion of … assessment every five years starting in 2023. The MTA’s 2013 assessment did not include any recovery and resiliency …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… schools to review records they are required to maintain on site. When SED sees a school is having financial trouble it …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … competitive bidding for purchases totaling $64,405 from two vendors. The district made payments totaling $231,174 to … for the use of the accumulated funds and has not developed a fund balance policy or comprehensive long-term financial …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… billion surplus from last fiscal year and $1.7 billion in savings from the city’s Program to Eliminate the Gap (PEG) … on the city’s June 2023 financial plan released today by State Comptroller Thomas P. DiNapoli. “The city’s adopted … programs and potential savings should be subject to robust public presentation and clear assumptions to funding …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomPark Accessibility for People With Disabilities
… 2015 to October 2022. About the Program The New York City (NYC or City) Department of Parks & Recreation (Parks or … spaces. Parks maintains about 30,000 acres of land (14% of NYC), including more than 5,000 individual properties, nearly … world-class sports events, and cultural festivals. NYC is home to 8.5 million people, including nearly 1 million …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesStreet Construction-Related Permits (Follow-Up)
… the Permit Office. Once the permittee is registered, they can apply for a permit to do work and pay the permit fees. A … review an application for a street opening permit only when the applicant can demonstrate that the work could not … street construction projects. The objective of our follow-up was to assess the extent of implementation, as of March 6, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followNon-Revenue Service Vehicles and On-Rail Equipment
… 2018 to April 2022. Background The MTA is responsible for developing and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnam, … the Engineering Department (Engineering) is responsible for the design, construction, maintenance, and rehabilitation …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentEnforcement of the Mitchell-Lama Surcharge Provisions
… exchange for low-interest mortgage loans and real property tax exemptions, the program required limitations on profit, … surcharges when tenants do not provide a certified tax return to substantiate self-reported income. The data … match between tenants’ self-reported information and their tax records. At the time of our review in 2017, DHCR’s most …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsState Agencies Bulletin No. 1752
… of State Police, or the Office of Parks, Recreation and Historic Preservation who meet the eligibility criteria … of their job; and Have a Payroll Status of Active on 06/30/2019. Hourly employees must meet the following … the following Statewide Financial System chart field. SFS Business Unit Dept. Value Program Value Fund Value Acct Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1752-2019-csea-tool-allowance-paymentNYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… New York State Common Retirement Fund is the third largest public pension fund in the United States with assets of …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsState Agencies Bulletin No. 1600
… for use in the performance of their job; and Have a Payroll Status of Active on 06/30/17. Hourly employees must … of absence, including Workers’ Compensation Leave, with a Payroll Status of Leave of Absence on 06/30/17 may receive … Payments processed through PayServ. For Employees in Payroll Pool Code 50101 SFS Business Unit Dept. Value Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1600-2017-csea-tool-allowance-paymentState Police Bulletin No. SP-105
… 07, 17 and 62 who possess or obtain a recognized degree from an accredited and recognized college or university, an … of state police, who possess or obtain a recognized degree from an accredited and recognized college or university on or … of state police, who possess or obtain a recognized degree from an accredited and recognized college or university on or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-105-education-payment-employees-represented-police-benevolent-associationDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… such investigations, including one case that was open for 866 days as of Feb. 28, 2017. "The State Education Department has clear policies and procedures for vetting potential nurses and monitoring and investigating … have addressed this risk by requiring licensees to report new convictions within 30 days. DiNapoli recommended …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentDiNapoli Recommends Ways For LIRR To Get Back On Track
The Long Island Rail Roads LIRR limited plans for handling unexpected incidents and poor communications to riders exacerbated the impact of train delays and cancelations this past winter according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackState Agencies Bulletin No. 1658
… of the Department of Transportation, the Division of State Police, or the Office of Parks, Recreation and Historic … for use in the performance of their job; and Have a Payroll Status of Active on 06/30/18. Hourly employees must … and the amount paid will appear on the employee’s paycheck stub or direct deposit advice. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1658-2018-csea-tool-allowance-paymentComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… New York state in connection with the state's two percent tax on fire insurance. For years, Munson was able to conceal …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireOpinion 89-61
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of matters arising within the village. As a general rule, all moneys raised by real property taxes for town … the village board may wish to consider that, as a general rule, fines imposed by a town justice court for criminal …
https://www.osc.ny.gov/legal-opinions/opinion-89-61