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Utilization of the Arch Street Yard and Shop Facility (Follow-Up) (2019-F-19) 30-Day Response
To determine the extent of implementation of the one recommendation included in our initial report, Utilization of the Arch Street Yard and Shop Facility ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f19-response.pdfOversight of the STEM Incentive Program (Follow-Up) (2019-F-56) 30-Day Response
To determine the extent of implementation of the four recommendations included in our initial audit report Oversight of the STEM Incentive Program (2017-S-75).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f56-response_0.pdfReview of the Financial Plan of the City of New York - July 2006
New York City’s economy has remained strong in the first half of calendar year 2006 despite higher energy prices and gradually rising interest rates.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2007.pdfOversight of Select High-Technology Projects (Follow-Up) (2024-F-19)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Select High-Technology Projects (Report 2017-S-60).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f19.pdfAnnual letter to Corporations
The Office of Unclaimed Funds would like to remind you to check for unclaimed property in your organization including unclaimed securities, payroll, vendor chec
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/annual-corporation-letter.pdfUnclaimed Property Relating to Utility Companies
Unclaimed property subject to Article IV of the Abandoned Property Law includes: Deposits made to secure payment for utility services; Amounts paid in anticipat
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/utility-companies.pdfWaiver Request Form
To request a waiver from completing publication activities relative to your abandoned property filing as described in Section 1411 of the New York State Abandon
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/waiver-request.pdfComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… Employees in six upstate New York school districts had inappropriate computer access to … P. DiNapoli. “Student academic and personal information must be protected by school districts,” said DiNapoli. “Each …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesOpinion 89-59
… raised by user charges (see 1988 Opns St Comp No. 88-30, p 56). Accordingly, we conclude that in the absence of a … St Comp, 1949, p 79; see also, 32 Opns St Comp, 1976, p 56). January 18, 1990 Kim H. Martusewicz, Esq., Town Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-89-59DiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… managers, and sheriffs. The city’s current financial plan looks to fill 24,969 positions by fiscal year 2023. The …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionOpinion 91-35
… police departments who were not in negotiating units. As a result of collective bargaining agreements which covered the … St Comp No. 86-23, p 39; 1984 Opns St Comp No. 84-20, p 26). It is clear from the statutory language cited above that … is not a member of a negotiating unit. September 16, 1991 Stephen W. Kretz, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Controls Over the Empire State Supportive Housing Initiative
… From the program’s inception in 2016 through April 26, 2023, there have been 286 ESSHI projects and 8,122 units … and peeling paint. Water leaks within a building may result in immediate and long-term damage if moisture is not …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeDiNapoli: Tax Cap Remains at 2% for 2026
… Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, … cap, which first applied to local governments (excluding New York City) and school districts in 2012, limits annual tax …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Opinion 95-17
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (transfer … This is response to your inquiry concerning the use, in a sewer district, of personal property owned by the town. …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Vertus Charter School – Information Technology Asset Management (2025M-9)
… $222,000. The Chief Operating Officer (COO) is responsible for overseeing the IT Department, including IT asset … The COO and IT Department staff are responsible for maintaining detailed inventory records. Audit Summary … and up-to-date inventory records to properly account for IT assets. Although the School Board (Board)-adopted …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Technology Transfer Program and Royalty Payments
… developed at SUNY campuses. The audit covered the period January 1, 2015 through August 14, 2019. About the Program … ownership rights for 94 percent of all IP disclosures from January 1, 2015 through March 12, 2019. We also found the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsDiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based fiscal … City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Opinion 93-7
… services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). We are aware of no judicial decisions on the issue … to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal Corporation Law, §10.33). …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 90-1
… - school district) ENVIRONMENTAL CONSERVATION LAW, §27-0925; MUNICIPAL HOME RULE LAW, §10(1)(i): Where a town … as amended by chapter 674 of the Laws of 1989 (eff. January 1, 1990), authorizes the legislative body of a city … provides otherwise and except for revenues received as a result of a part-town function or activity, revenues received …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Social Media Use Policy
… Comptroller (OSC) manages multiple social media sites to keep New Yorkers informed about the work of the agency. … or advertisements provided on our social media sites may have been placed there by the social media provider and not … origin, sexual orientation, military or veteran status, sex (including gender identity or expression), disability, …
https://www.osc.ny.gov/help/social-media-use-policy