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Opinion 94-19
… discussed in the opinion. BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to establish sinking … Whether the face amount of zero coupon bonds ie deep discount bonds on which …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Comptroller DiNapoli Releases State Audits
… high school. The two other students had completed online study from a private school located in another state. … and three students who were not in good academic standing. City University of New York (CUNY): Time and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… covered by Medicare. Office of Mental Health, New York Psychiatric Center: Controls Over State Resources (Follow-Up) (2013-F-22) The New York State Psychiatric Institute, established in 1895, is one of two …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsOpinion 89-23
… §72-h: A village may allow a State agency, by lease or license, to utilize space in the village hall several times … ... the board of trustees of a village ... may sell, transfer or lease to or exchange with any municipal … implies the power to grant the lesser right of a revocable license to use (see 1983 Opns St Comp No. 83-162, p 205), it …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 92-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … offset the cost of governmental functions generally is a tax (see Orange and Rockland Utilities, Inc. v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 98-12
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of … (4); GENERAL MUNICIPAL LAW, §9-a: The moneys of a city with one hundred twenty-five thousand inhabitants or more and … city operations. You ask whether the moneys of a city with one hundred twenty-five thousand inhabitants or more …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 93-18
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority to require … referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances … requiring referendum on service award program) FIRE PROTECTION DISTRICTS -- Service Award Program …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 2002-15
… in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and … (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: Former Clerk Padded Her Pay With Town Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of Jordan Green after an investigation and audit found … the clerk to the supervisor for the Town of Minerva. The arrest is the result of DiNapoli's partnership with the New … and partnership in combatting public corruption." "This arrest once again demonstrates the hard work of law …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsEmployment Recovery Is Slow for New Yorkers with Disabilities
… people with disabilities grew 14.4 percent in New York and 10.9 percent nationally. As shown in Figure 1, the national … for working-age people with a disability declined by 1.8 percentage points in 2020 to 29.1 percent. Since then, it has … who do not have a disability in 2022, a disparity that is also greater than the 4.7 percentage point gap nationwide. …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… while also protecting essential programs and services that New Yorkers rely on. “My office will release a more detailed analysis of the Executive Budget in …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressXII.5.H Appropriate Payment Amounts – XII. Expenditures
… and Document Preparation: With the implementation of the Statewide Financial System, Business Units are no longer … in accordance with Section 3 - Record Retention - Accounts Payable Vouchers and Land Claims of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsChanging Employers – Membership and Enrollment
… A special plan allows for retirement after 20 or 25 years of service, regardless of age. If an employee is considering a promotion to a civilian or administrative position, or considering a job …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… released a statement today on New York City’s preliminary budget. In December, DiNapoli released a budget analysis that estimated that out-year gaps were … speaking plainly about these stark fiscal realities. “The budget issues laid out by the mayor today echo the concerns …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetResources and Responsibilities: New York State’s Environmental Funding
… waste combustion facility in the Capital Region was burning perfluorinated compounds similar to substances that … a DEC-regulated facility, led to legislation banning such burning at the Cohoes plant. Failure to manage wildlife …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… diseases, which often requires emergency care and hospital admission and is responsible for a high number of missed school and/or workdays. According to the … living in homes and neighborhoods with a disproportionate number of residential hazards. The HNP’s goals include …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… Objective To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years … of the State. Sections 151 and 50(5) of the Workers’ Compensation Law require that the Board and the Office of the …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… report, Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36 ). About the … services. Medicaid recipients receive necessary durable medical equipment (DME) as a benefit of the program. DME … report Medicaid Program Excessive Payments for Durable Medical Equipment Rentals Report 2021S36 …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… to the Affected State Entities in line with EO 88 Guidelines. The audit found NYPA did not reach the EO 88 goal … that were not scheduled to be completed until as late as 2024. NYPA engaged a consultant because it realized it would … Affected State Entity compliance with EO 88 and NYPA guidelines. Additionally, when NYPA annually reported the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followNew York State Fiscal Reform and Accountability Act
… the state finance law and the public authorities law, in relation to contents of the state budget and the capital … sum appropriations; and to amend the state finance law, in relation to the rainy day reserve fund (Part A); to amend the state finance law, in relation to establishing the New York state capital …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-act