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Opinion 92-33
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Publicity Fund (maximum amount appropriated to in town); (expenditures to fund contract with chamber of … subject to permissive referendum and to an amount in excess of $10,000 by resolution subject to mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 95-8
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … and (ii) of the CPLR must be deposited, respectively, in a "law enforcement purposes" or "prosecution services" … general fund, and used only for law enforcement purposes in the investigation of penal law offenses or for the …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli: LIRR On-Time Performance Falls Short
… In 2016, the Long Island Rail Road (LIRR), the largest commuter railroad in the nation, did not meet on-time performance goals and had … million riders and cost more than an estimated $60 million in lost productivity. "Commuters count on the Long Island … Long Island Rail Road LIRR the largest commuter railroad in the nation did not meet ontime performance goals and had …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… Employees in six upstate New York school districts had inappropriate … said DiNapoli. “Each of the districts identified in this audit should take the simple and immediate steps … controls over personal, private and sensitive information. In the meantime, I have directed my audit division to expand …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… award given by the Order Sons and Daughters of Italy in America. Prior recipients of this award include a U.S. … support and teachings, I achieved my dream of a career in public service, culminating in being elected State Comptroller of New York. It is with … award given by the Order Sons and Daughters of Italy in America Prior recipients of this award include a US …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationDiNapoli: Former Medical Office Manager Pleads Guilty to Defrauding New York State Health Insurance Plan
… Bradshaw, an office manager for numerous doctors’ offices in Manhattan, has pleaded guilty to defrauding the New York … phony medical claims for reimbursement. She was arrested in September 2023 following a joint investigation by … dedicated service led to accountability for the defendant in this case.” New York State Police Superintendent Steven G. …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-former-medical-office-manager-pleads-guilty-defrauding-new-york-state-health-insurance-planStatement from New York State Comptroller Thomas P. DiNapoli on Repeal of Affordable Care Act
… pre-existing conditions and potentially punches a big hole in our state budget. Members voted for this disastrous bill … preexisting conditions and potentially punches a big hole in our state budget …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-repeal-affordable-care-actState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… than expected tax revenue, supporting upward revisions in spending. The Fiscal Year 2025 budget is now expected to … a number of other budgetary risks my office has raised in the past remain in the financial plan and the city continues to charge water … than expected tax revenue supporting upward revisions in spending …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… of municipalities from across New York reveals gaps in the review of fire safety plans or evacuation procedures … reviewed enforcement of the state’s Uniform Fire Code in seven cities and three villages. “Local officials must do … the hazards of fire, explosion and dangerous conditions in new and existing buildings. It also provides for safety to …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… Co., Cindi Perkins, was yesterday ordered to pay $50,000 in restitution and sentenced to serve five years of probation … Perkins, 58, previously pleaded guilty to grand larceny in the fourth degree in November 2023. “Ms. Perkins diverted money meant to … Fire Co Cindi Perkins was yesterday ordered to pay $50000 in restitution and sentenced to serve five years of probation …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsXI.2.K Authorized Signatures – XI. Procurement and Contract Management
… or of a division, board, body, bureau, officer or employee in a department, for personal services, maintenance and … of the department, or by such authority or authorities in the department as shall be designated by the head of the … if they have questions concerning the adequacy of controls in place. Process and Document Preparation: If the department …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… on specific activities or meeting certain objectives in accordance with New York State law. Fund is required on … will be able to access the complete list of Fund codes in the SFS. Fund will be inherited on transactions to support … of detail. The Fund ChartField is five numeric characters in length. ChartField attributes have been assigned to Funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… cost-effective solutions for its estimated $250 billion in infrastructure needs over the next 20 years, the state … infrastructure needs a lot of improvements - $250 billion in improvements over the next 20 years,” DiNapoli said. “The … to look at public-private partnerships based on experience in other states, but we have to ensure public assets are not …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedState Agencies Bulletin No. 1852
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… payments for Accounts Payable and Land Claims processed in the Statewide Financial System (SFS) is readily available … documentation from agencies to support payments processed in the SFS. OSC may contact agency employees to either … be sent to OSC or to facilitate OSC’s on-site review. In either case, supporting documentation must be readily …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… of Middletown, was arrested and charged with grand larceny in the second degree (Class C Felony) for allegedly stealing … I applaud Comptroller DiNapoli and his staff for aiding in this investigation and maintaining the integrity of the … my office and the Office of the New York State Comptroller in protecting public funds,” Orange County District Attorney …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsNYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… Thomas P. DiNapoli made the following statement today in response to the U.S. Securities and Exchange Commission … meeting. DiNapoli had announced the shareholder proposal in December. “This is a victory for the many shareholders who are concerned about racial inequity in corporate America. Companies like Amazon need to show they …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditXIV.5 Employee Award Programs – XIV. Special Procedures
… the issues Business Unit personnel should be aware of in planning for employee award programs and the requirements … awards, recognition awards and achievement awards. In addition to these guidelines, individual award programs … additional program-specific requirements or limitations. In planning or implementing each type of program, Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsDiNapoli Releases Upper Manhattan Economic Snapshot
… The number of jobs, businesses and people living in Washington Heights and Inwood have reached record levels, … research that is invaluable to promoting economic growth in Washington Heights and Inwood. This report will help us better address the challenges in our economy and tackle them strategically. I look forward …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotDiNapoli Releases State Cash Report
… Tax revenues of $3.9 billion in May were stronger than projected, with collections for the … said. “New York has also collected more than $1.5 billion in settlement dollars that are not yet appropriated. These … to stronger personal income tax (PIT) collections received in April with the filing of annual returns for the 2014 tax …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-report