Search
Opinion 91-18
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Family Relationships … designate a bookkeeper, a confidential secretary, or both. In towns of the second class, the town board must first … prohibits officers and employees from having an "interest" in a contract with the municipality if the officer or …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Opinion 94-27
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … a referendum must be initiated, signed and acknowledged in the same manner as a petition for the improvements … a petition to initiate a road improvement. Similarly, in the event an improvement is initiated on town board …
https://www.osc.ny.gov/legal-opinions/opinion-94-27State Agencies Bulletin No. 961
… Purpose To provide agencies with procedures to populate retirement records in PayServ for employees who enroll in … contributions. As a first step, OSC has revised the Retirement Plan Table in PayServ for Plan Type “7X” (TRS) to … of 3.5%. Any employee designated as tier 5 by the Teachers Retirement System must have this Benefit Plan selected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/961-new-tier-5-benefit-structure-new-york-state-teachers-retirement-systemOpinion 2007-7
… [Edited for Publication] PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reporting “days worked” for elected … to the New York State and Local Employees’ Retirement System (the “Retirement System”) relative to the calculation … a monthly basis, the number of days worked by each member/employee based upon the standard number of hours required by …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7DiNapoli Releases Annual IDA Report
… 2021, according to State Comptroller Thomas P. DiNapoli’s annual report . “IDAs were created to help grow local … 213,887 jobs during their lifespan, with a median salary of $42,000. Another 224,234 existing jobs would be … person) in 2022. The Capital District had the highest ($99.44 per person). IDAs’ total revenues of $123 million in 2022 …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… was available to do the work from Transit’s pool of Small Business Mentoring Program contractors and no other vendor …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… towns, villages and school districts across our state face huge revenue shortfalls as well. Nevertheless, in the face of …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… New York State Comptroller Thomas P. DiNapoli today announced … to less than 2°C above pre-industrial times. Although the United States is not a party to the Paris Climate Agreement, … listed as one of the largest corporate GHG emitters in the world by Climate Action 100+ , a global investor initiative …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsMitigation for Extreme Weather Conditions and Flooding
… service to customers throughout New York and Connecticut on its Hudson, Harlem, and New Haven Lines, and in New York’s … Metro-North does not have procedures to address all types of severe weather events and did not perform an assessment of its Harlem Line related to flooding due to heavy rains. …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingMoravia Central School District – Lead Testing and Reporting (S9-25-2)
… in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 98 of the 303 (32 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2State Comptroller DiNapoli Releases Municipal Audits
… County Industrial Development Agency (RCIDA) – Payments in Lieu of Taxes (2021M-74) Officials did not ensure all … an inconsistent payment calculation process that resulted in two projects being overbilled a total of $170,842 and two … payments. Officials also paid five employees $55,407 in overtime payments that could have been avoided or reduced. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsGlossary
… must be formally appointed by the Court to safeguard these funds until the child becomes 18. Usually, a parent (the … assigned to a specific property held by the Office of Unclaimed Funds and is for our internal use only. Original …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryDiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… and New York State Police Superintendent Steven G. James announced the guilty plea of Devin Zielinski, 33, for … Rensselaer County DA Donnelly, State Police Superintendent James and the Schodack Police Department, the people who … of work while forcing him to live in absolute squalor," James said. I want to thank our members, Comptroller …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 63 of the 146 … the lead action level. Because there is no information on the lead levels of the water outlets not sampled for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, … toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing children’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andHarpursville Central School District – Lead Testing and Reporting (S9-25-11)
… December 31, 2025. 2 Audit Summary District officials did not properly identify, report or implement needed remediation … may have access to and could consume water from, were not sampled or properly exempted by District officials for … Cycle Two. This occurred because District officials did not have complete sampling and remedial action plans that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to … system to get into the high school programs that fit their needs and to give them the best opportunity for a …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processAdministration of Tenant Complaints (Follow-Up)
… of affordable low- and moderate-income housing in New York State. The Division’s Office of Rent Administration … of this follow-up audit, is responsible for administering New York State’s rent laws. These laws are designed to provide decent, affordable housing for millions of New Yorkers, as well as afford owners an adequate return on …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/administration-tenant-complaints-followDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… Thomas P. DiNapoli today announced his appointment of Anastasia Titarchuk as Interim Chief Investment Officer of the New York State Common Retirement Fund. The Fund’s … State Common Retirement Fund is the third largest public pension fund in the United States, with an audited value of …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundDiNapoli Releases December State Cash Report
… billion more than initially anticipated, with another $1.3 billion expected. "Strong tax collections in December … Compared to a year earlier, total receipts increased 6.5 percent, or $6.5 billion, through Dec. 31, primarily because of settlement …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-december-state-cash-report