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Opinion 89-9
… to a creditor or to a person who has paid or incurred the funeral expense of the decedent. Payment may not be made … to a creditor or to a person who has paid or incurred the funeral expenses. The affidavit must show that the decedent …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 92-37
… This opinion represents the views of the Office of the State Comptroller at the time … of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a fire district to include the territory of … protection district dissolved pursuant to Town Law, §172-d is subject to the approval of the State Comptroller. This is …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Shareholders to Exxon: It's Time to Address Climate Change
… than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's board of directors … hear directly from major shareholders who want the company to assess and report on how its business model will adjust to …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… and most damaging wildfire and hurricane seasons. Last year’s wildfire season in California was the worst on record … provide insights into companies’ climate risk exposure, strategies, and scenario planning; and include …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeMitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… Despite waiting lists for Mitchell Lama apartments being very long and turnover very slow, some … six lotteries for applicants to get on waiting lists for apartments in 2013, 2016 and 2017, collecting over $200,000 … in fees from 1,002 applicants. They awarded just 23 apartments. Another 29 people on the waiting lists asked to …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeDebt – 2021 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the … 2016-17. $58.7 billion of State-Supported debt, as defined in section 67-a of the State Finance Law, an increase of 18.3 … percent since SFY 2016-17. $66.5 billion of debt reported in accordance with Generally Accepted Accounting Principles …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtOversight of Food Service Establishments
… city health departments and State regional and district offices. The Department’s oversight is implemented at the local level through four regional offices (Capital, Central, Western, and Metropolitan) … and city health departments and the Department’s district offices. Thirty-six counties and the City of New York have a …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… contracts. The audit covered the period from January 1, 2014 to August 31, 2016. Background OMH provides services … eight different counties. For calendar year 2014, RSS claimed nearly $7.8 million in expenses to provide 708 beds … for the performance measures it has established. RSS claimed expenses on its Consolidated Fiscal Report (CFR) that …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incVillage of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer … in their applicable collective bargaining agreement (CBA). Direct supervisors also did not review or certify … were available for the three employees to substantiate the cash payments and benefits each received upon separation, …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) … that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Audit Period June 1, 2023 – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82CUNY Bulletin No. CU-850
… processing the City University of New York (CUNY) December 2025 Uniform Allowance Payment for Security Titles. Affected … the MOA. In addition, a memorandum dated September 30th, 2025, from Carmelo Batista Jr., University Executive Director … Classified Staff Labor Relations, authorizes the December 2025 Uniform Allowance payment for campus security titles. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-850-cuny-december-2025-uniform-allowance-payment-securityCUNY Bulletin No. CU-802
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) December 2024 Uniform Allowance Payment for Security Titles. … The purpose of this bulletin is to provide agency instructions for processing the City University of New York CUNY December …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-securityState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… Inc., and Garmin Ltd., requesting similar comprehensive disclosure of political spending. The agreements were reached … agendas,” DiNapoli said. “Comprehensive political spending disclosure is a corporate accountability priority for our … and their shareholders of these risks, comprehensive disclosure of corporate political spending has become a …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureDiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… state paid more than $100 million in duplicate payments to managed care organizations (MCOs) for premiums over a more than four year period, according to an audit released today by State Comptroller Thomas P. … long time,“ DiNapoli said. “The Department of Health needs to do a better job coordinating with all stakeholders in the …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsShareholders Send Exxon a Strong Message on Climate Change
… showed significant support for a motion asking the company to report on how its business will be affected by worldwide efforts to combat climate change, despite the board of directors’ opposition. The … showed significant support for a motion asking the company to report on how its business will be affected by worldwide …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… with Disabilities Act (ADA) prohibited discrimination on the basis of a disability, too many New York City Parks Department facilities have barriers to people with disabilities and many don’t meet ADA … increasing accessibility for New Yorkers, it has focused on making sure newly funded projects are ADA compliant, over …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli Announces State Contract and Payment Actions for April 2014
… Department of Transportation Highway Construction Approved a $126.2 million contract with Tully Construction to … Whiteface Mountain Veteran’s Memorial Highway. Approved a $9.7 million contract with ALAC Contracting Corp. for … of Temporary and Disability Assistance grant to Círculo De La Hispanidad. Major Payments Approved Tax Refunds Approved …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014DiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… fixing rough or uneven access routes, increasing the number of wheelchair accessible stalls in restrooms and … playground, and Letchworth State Park had an Autism Nature Trail, featuring sensory stations to help children with … a general complaint form and email address for patrons to contact, the agency had not established or published …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… risks and/or set water quality and quantity targets, while Realty Income Corp., a real estate investment trust, agreed …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesDiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… law, upcoming appropriations for federal fiscal year 2026 and executive actions since January 2025 risk … of study. Most provisions will become effective as of the 2026-27 academic year, impacting the thousands of New York … budget law upcoming appropriations for federal fiscal year 2026 and executive actions since January 2025 risk …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-ny