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Opinion 92-55

… or water district outside the village the right to make connections with the mains of such village for the purpose of …

https://www.osc.ny.gov/legal-opinions/opinion-92-55

… determine whether the Port Authority of New York and New Jersey: evaluated properties that are not essential to its … Background The Port Authority of New York and New Jersey (Port Authority) was established in 1921 with a … located within the port district of New York and New Jersey. The Port Authority’s real estate portfolio consists …

https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositions

DiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy

… statewide (including New York City) was $95,152, nearly 26% higher than the average annual pay ($75,590) for all jobs …

https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economy

State Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … on system cybersecurity threats. Water plant officials do not receive alerts to such threats from key sources, … Inspections (Westchester County) The city does not have an adequate system to identify, track and monitor …

https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… counties, cities, towns and villages across the state to assess whether local officials adequately considered the … the budget in the event these revenue projections are not fully realized. Brooktondale Fire District – Purchases … The board also appropriated fund balances the town did not have, which resulted in deficit, or negative fund balances, …

https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1

Comptroller DiNapoli Releases Municipal Audits

… earned and used. In addition, officials did not have a process to verify accrual balances prior to approving the … the board did not provide adequate oversight of the clerk’s activities. Town of New Castle – Recreation Department Cash … money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors …

https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-audits

Unified Court System Bulletin No. UCS-267

… automatic processing of the October 2018 Location Pay and Location Mid-Hudson Increases Affected Employees Eligible … Association 87 Management/Confidential 86 Unrepresented and Benefits Ineligible Employees 88 New York City Judicial … between the Unified Court System of the State of New York and the affected bargaining units (Bargaining Units DR, F8, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-mid

Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)

… Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of Company operations? Audit Period January 1, 2022 – …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98

Opinion 88-35

… computer software constitutes the purchase of a commodity for competitive bidding purposes and does not fall within the … advisable to seek competition through the use of requests for proposals or, where appropriate, a less formal method, to … consultant would assist the city in preparing a request for proposals (RFP). The consultant would also assist the …

https://www.osc.ny.gov/legal-opinions/opinion-88-35

DiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight

… by up to $250 annually over five years, and proposes the DREAM Act to make certain undocumented immigrants eligible …

https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversight

Opinion 88-61

… a certificate of mailing of the U.S. Postal Service which is dated by postmark with a date on or before the last day … date appears on the envelope (31 Opns St Comp, 1975, p 26), or where two different postmarks, one timely and one … doing, to make sure that the date stamped on their receipt is correct and legible....The date of registration is deemed …

https://www.osc.ny.gov/legal-opinions/opinion-88-61

DiNapoli Releases Analysis of Executive Budget

… reflects significant fiscal challenges related, in part, to higher than expected spending in the Medicaid program, according to an analysis released today by New York State Comptroller … proposed nearly $7 billion gap-closing plan remains to be identified by the Medicaid Redesign Team (MRT), …

https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budget

DiNapoli Announces State Contract & Payment Actions for December 2014

… over Tonawanda Creek, Genesee County. Long Island Power Authority $221.3 million with Royal Bank of Canada and … in the form of commercial paper. $159 million with Entergy Nuclear Power LLC to extend contract for purchase of power from Fitzpatrick Nuclear Plant in Scriba, Oswego County, through Dec. 31, 2017. $36.6 …

https://www.osc.ny.gov/press/releases/2015/01/dinapoli-announces-state-contract-payment-actions-december-2014

DiNapoli Releases Report on SFY 2024-25 Financial Plan

… in a relatively stable position, but continues to have a structural budget deficit, with a cumulative three-year … increasing rainy day reserves,” DiNapoli said. “But the structural imbalance in the state’s finances remains. With … resources for recurring spending worsens the state’s structural imbalance. Priority should be placed on directing …

https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-plan

DiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food

… Action Under Consideration Would Be Detrimental The House approved the “One Big Beautiful Bill Act” and the … been funded by the federal government. Under the House reconciliation bill, states would be required to make a … cost New York up to $1.2 billion in new costs, while the House proposal would cost the state up to $2 billion …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-food

State Contract and Payment Actions in August

… In August, the Office of the State Comptroller approved 2,185 … and control tower work at Sing Sing Correctional Facility in Westchester County. $8 million with Guth Deconzo … construction management services at the Empire State Plaza in Albany County. $3.3 million for electric charging stations …

https://www.osc.ny.gov/press/releases/2023/09/state-contract-and-payment-actions-august

State Comptroller DiNapoli Releases Municipal Audits

… Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (Niagara County) The board did not ensure that foreign fire insurance tax moneys were spent in accordance with the … 2013, the cost of these services consisted of $84,584 for insurance coverage, $11,086 for legal services, $10,675 for …

https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-audits

Oversight of Mental Health Education in Schools (2020-S-63) 180-Day Response

To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63-response.pdf