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Opinion 92-46
… MUNICIPAL LAW, §103: The purchase of kitchen utensils, furniture, books and sports equipment to be used at a village … ask whether purchases by a village of kitchen utensils, furniture, books and sports equipment to be used at a village … Whether purchases by a village of kitchen utensils furniture books and sports equipment to be used at a village …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 92-33
… promotional services) LOCAL LAWS -- Pre-emption (special district matters) PUBLIC CONTRACTS -- Professional Services … RULE LAW, §10(1)(ii)(d)(3): A town on behalf of the park district established by L 1928, ch 477, as amended, may expend up to $50,000 annually for park district promotional purposes and no referendum pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 95-8
Whether moneys realized through forfeiture and paid are distributable to and held in the custody of the district attorney as the claiming authority and police department as the claiming agent or whether the funds are to be treated as a county general fund revenue
https://www.osc.ny.gov/legal-opinions/opinion-95-8Comptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… Altmar-Parish-Williamstown Central School District, Indian River Central School District, Lowville Academy and Central …
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
… is from Paduli in the Benevento Province. He was named an Honorary Citizen of Paduli and Cavaliere by the Italian Republic. …
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
… member uses an out-of-network health care provider they can have a portion of the medical costs they paid to a … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
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
… City’s budget outlook continues to improve, and it can use this opportunity to build reserves and take other actions to … nearly $111 billion projected at the same time last year. This outcome is evidence of why it is important to remain … NYCs budget outlook continues to improve and it can use this opportunity to build reserves and take other actions to …
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
… The audit reviewed enforcement of the state’s Uniform Fire Code in seven cities and three villages. “Local officials … should a fire or other emergency occur.” The state’s fire code requires every city, county, town and village to maintain a system of records that supports its code enforcement activities. Buildings that contain an area …
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
… she had made unauthorized cash withdrawals at ATMs in the Del Lago Resort & Casino and the Turning Stone Resort Casino. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… to cash validation. A complete list of SFS Fund codes can be found on the SFS Secure . There are two Statewide Fund … a Fund value, complete the COA Change Request Form which can be found on SFS Secure and submit it to …
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
… expectations when the private entity promises more than it can deliver or contracts fail to detail the private partner’s …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… Guidance . There are a variety of documents that can support an accounts payable voucher. Agencies that use …
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
… Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler, and the New York State Police today … protecting public funds,” Orange County District Attorney David Hoovler said. Betty James died on April 11, 2017, but … Comptroller DiNapoli Orange County District Attorney David M Hoovler and New York State Police announced that …
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, but … five boroughs. “It’s exciting to see the gains that the Washington Heights and Inwood neighborhoods have made so … that is invaluable to promoting economic growth in Washington Heights and Inwood. This report will help us …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotDiNapoli Releases State Cash Report
… “New York has also collected more than $1.5 billion in settlement dollars that are not yet appropriated. These funds … levels, primarily representing a $485 million monetary settlement received in May that was not included in the … government. The report is now accessible in Excel and Adobe formats. Since becoming Comptroller, DiNapoli has …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… through June 2024. About the Program HTFC, a component of Homes and Community Renewal, administers RRAP in … units occupied by eligible tenants. HTFC and USDA have a memorandum of understanding (MOU) that outlines the … HTFC officials, during the COVID-19 pandemic, beginning in 2020, USDA was not able to conduct reviews. However, …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… largest municipal housing preservation and development agency, is charged with promoting the quality and … sample of three developments: Clinton Towers (Manhattan), Evergreen Gardens (Bronx), and Tivoli Towers (Brooklyn). Key … $100,000 and did not notify HPD, as required. Further, Evergreen contracted with five vendors with payments over …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developments