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Opinion 2010-3
… DISTRICTS: Fire Protection Contracts (cost of debt service of fire company as part of "definite sum"); (not … to be subject to a referendum. The fire company's debt service expenses for its debt incurred to finance a firehouse … Ops St Comp No. 70-182; 22 Ops St Comp No. 66-1034, at 853 [1966]). Accordingly, a fire protection contract between …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 89-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … STREETS AND HIGHWAYS -- Obstructions (cutting or removal of trees along town line highway) -- Repairs (repair and … Concerning a town highway the center line of which forms the boundary between two towns in different …
https://www.osc.ny.gov/legal-opinions/opinion-89-21XII.4.B.1 Supporting Information – XII. Expenditures
… the agency certifier should be satisfied that acceptable information or documentation is on file to (i) show goods … retain all original source documentation and other agency records in support of financial transactions to ensure it is … of the State Comptroller and other interested parties. For information on record retention and storing documents in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationUse, Collection, and Reporting of Infection Control Data
… Objective To determine whether the Department of Health (Department) is collecting necessary data to make informed decisions and promote strong infection prevention and control policies, … To determine whether the Department of Health Department is collecting necessary …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataSUNY Bulletin No. SU-350
… Code RON – Recall Standby OT Unclass NYC Earnings Code SON – Standby OT Unclass NYC Earnings Code ROU – Recall … codes identified above (Earnings Codes SBN, SBU, RON, SON, ROU, SOU, SOO), the agency is responsible for … was previously submitted using Earnings Code RON, SON, ROU, SOU, or SOO with an Earnings Begin Date prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-350-july-2023-increase-call-pay-eligible-professional-servicesLaw Pertaining to SUNY Police Officers
… (ERS) to the Police and Fire Retirement System (PFRS), what Tier will I be in PFRS? I have a prior PFRS Tier 2 … a municipality that has a 20 or 25 year retirement plan, does my SUNY time count toward satisfying the 20 or 25 year … a benefit? Under the special plan, a member may retire at age 60 and receive a pension based upon 2 percent of Final …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… Law Article XI, the obligation to certify to DTF that the contractor, and, to the best of the contractor's knowledge, any affiliates and subcontractors, … collect state sales and compensating use tax, or that the contractor and, to the best of the contractor's knowledge, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationXIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… Opinion No. 08-04 (Advisory Opinion) issued by the New York State Commission on Public Integrity (the “Commission,” … of their official duties [use of which is prohibited] and travel rewards or points [use of which may be permissible]. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… with the out-of-state Department of Motor Vehicles (DMV) to get the registered owner’s address for billing …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsSelected Programs to Assist Businesses in New York City
… by providing the services of Compliance Advisors (CAs) and Small Business Advocates (SBAs). The three programs … on how to prepare for potential future disasters. CAs and SBAs provide regulatory advice, helping businesses … $11.3 million, with $138.5 million in cumulative savings. CAs and SBAs are SBS professionals who specialize in helping …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… Objectives To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal … To determine whether Homes and Community Renewal HCR has established and maintains adequate internal …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingNon-Revenue Service Vehicles and On-Rail Equipment
… represents an extension of the lease either due to the renewal of a contract or a request for additional funding to …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentDiNapoli: Post-Pandemic Unemployment in NYC Persists for Some Demographic Groups
… status. As of December 2025, leisure and hospitality, wholesale trade, other services (e.g., personal care and …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-post-pandemic-unemployment-nyc-persists-some-demographic-groupsDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… years (73.7 percent in 2013 and 69.6 percent in 2014). See a chart of each subway line's performance. See a chart showing which lines' are getting better and which … . See charts of subway line's individual performance: …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014State Comptroller DiNapoli Releases Audits
… of State Security Guard registration. Department of Civil Service: New York State Health Insurance Program: CVS Health … of Drug Rebate Revenue Remitted to the Department of Civil Service (2019-S-51) The Department of Civil Service … the intended results. Homeless Housing and Assistance Corp.: Homeless Housing and Assistance Program (HHAP) – …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsDiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… Limited course offerings and lack of access to advisors may be keeping students at the City University of New York (CUNY) from graduating within four years, according to an audit released today by State Comptroller Thomas P. … Limited course offerings and lack of access to advisors may be keeping students at the City University of …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… payment through its in-house customer service employees. Registration Suspension Program The Thruway can ask the Department of Motor Vehicles (DMV) to suspend the registration of any in-state passenger vehicles that do not … with Massachusetts — its only such agreement — to request registration suspensions there. The Thruway halted the …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… “Several local elected officials, including State Sen. Todd Kaminsky, Assemblywoman Michaelle Solages, Nassau …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… with public money,” said DiNapoli. “It is alarming that my office continues to uncover instances such as this where … and District Attorney Friedman for working closely with my staff to make sure this individual is held accountable for …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsComptroller DiNapoli Releases School Audits
… his office completed audits of the Groton Central School District , Herricks Union Free School District and the Stockbridge Valley Central School District . “In an era of limited resources and … his office completed audits of the Groton Central School District Herricks Union Free School District and the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-audits