Search
Opinion 92-56
… statutes of similar import and character ( People v Bart's Restaurant Corp. , 42 Misc 2d 1093, 249 NYS2d 344; see also …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Office Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
Former Wallkill Fire District board chair Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240000 from the district State Comptroller Thomas P DiNapoli announced
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftDiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… safeguarding the finances of the village but used taxpayer funds as her personal piggy bank. Working with District … able to expose this theft and recoup the stolen public funds. My office will continue to work with law enforcement …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsDetails About the Audit Process
… of audit development, from the earliest stages to the final report. It describes what auditors look for and their … as obstruction and lack of cooperation be disclosed in the final public audit report. Back to Top Shared Commitment We … standard reporting procedures for preliminary, draft, and final reports, including the need for responses Auditee …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processRestrictions on Consecutive Hours of Work for Nurses (2017-S-14)
To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s14.pdfState Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfOpinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of Facilities (procedure for acquisition of real property by district governed by separate board) IMPROVEMENT DISTRICTS -- Property …
https://www.osc.ny.gov/legal-opinions/opinion-88-9XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… include certification by the contractor with respect to investment activities in Iran. According to the Act, a person engages in investment activities in Iran … ($20,000,000) or more in credit for a minimum of 45 days to a person for purposes of providing goods or services in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012DiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… The state Department of Labor (DOL) does not investigate overtime complaints by … and employers are complying with the law. The Department of Labor needs to do a better job investigating complaints … working overtime to keep patients safe." For the period of Jan. 1, 2015 to June 30, 2017, auditors examined whether …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesDiNapoli Releases Guide to Federal Funding in New York
… programs. “Actions taken in Washington to cut health care, food assistance, infrastructure and other critical programs … Nutrition Assistance Program (SNAP), the nation’s largest food assistance program. Nearly 9,000 (4.7%) members of the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkState Contract and Payment Actions in June
… In June, the Office of the State Comptroller approved 1,449 contracts for state agencies … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/state-contract-and-payment-actions-juneOpinion 90-43
… of subdivision (a) of section 208-f which provides: [T]he special accidental death benefit provided by this section … or widower to continue during his or her lifetime. If he or she shall leave no widow or widower, or if his or her … to determine their fair meaning (McKinney's Cons Laws of NY, Book 1, Statutes, §97, p 211). Doing so in this case, we …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 94-31
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash payment in lieu of) PUBLIC OFFICERS AND EMPLOYEES -- Vacations …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Opinion 89-61
… 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 … villages. The salary of the town building inspector is chargeable only to the area of the town outside of any …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 88-36
… is subject to the rule of strict or absolute liability for the loss of public funds. Hence, liability exists whether … sheriff or other employee also may be personally liable for loss of public funds caused by misconduct, whether … prohibits the county from ever being made responsible for the acts of the sheriff bars local legislation by which …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Identifying Fiscal Cliffs in New York City’s Financial Plan
… and is no longer being updated. Please review our latest NYC Financial Plan Review reports for more information on … are excluded from the analysis, as these are distributed annually. Technical adjustments are also excluded. … million in FY 2023 and $13.7 million in the out-years for NYC Health + Hospitals (H+H) mobile units. Article 10 …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planComptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… intended for public services and capital improvements in New York City, was sentenced to one to three years in state prison. A multi-agency investigation, including NYC … agencies, exposed the theft of approximately $300,000 in public funds provided by New York State, the New York City …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveDiNapoli: Tax Cap Remains at 2% for 2026
… fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026DiNapoli & Lander’s Proposal Calling on Wells Fargo Board to Report on Efforts to Prevent Discrimination and Harassment Wins Majority Support From Shareholders
… in favor of a proposal filed by the New York State Common Retirement Fund (Fund) and the New York City Pension Funds. DiNapoli serves as the trustee of the Fund and Lander … Investors have now spoken. It is the time for the board to act." “Shareholders have sent a loud and clear message to …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-landers-proposal-calling-wells-fargo-board-report-efforts-prevent-discrimination-and