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Opinion 91-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Opinion 2007-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … officials) WORDS AND PHRASES -- "Days Worked" (meaning of for purposes of 2 NYCRR 315) RETIREMENT AND SOCIAL …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 94-27
… (assessments against non-fronting owners) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of … Town Law, §200 against both abutting and non-abutting property owners if it is determined that all of such property owners are benefited by the improvement. Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Selected Aspects of Discretionary Spending
… (Authority) was created in 1968 with the enactment of Title 12 of the Public Authorities Law to address "substandard, … and deteriorating conditions" on the Lower West Side of Manhattan. The Authority was charged with the duty "to …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingOversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision (Department) has … Department procedures. … To determine if the Department of Corrections and Community Supervision has established …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesXII.8.E Payment Assignments – XII. Expenditures
… such moneys to such payments only, before using the moneys for any other purpose. "Trust claims" means claims of … laborers and materialmen arising out of the improvement, for which the owner is obligated, and also means any … of the owner incurred in connection with the improvement for a payment or expenditure defined as cost of improvement. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsDiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… investments that face significant climate risk. Last year, DiNapoli’s review of coal companies led to the Fund’s …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesDistressed Provider Assistance Account
… Part ZZ of Chapter 56 of the Laws of 2020 amended New York State Tax Law Section 1261 to direct the Office of … aggregate amount of $50 million from counties outside of New York City and $200 million from New York City and place them into a New York Agency Trust …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountDue Diligence for Companies Holding Abandoned Funds
… about deducting mailing costs First class mailing costs can’t be deducted as a service charge. You may deduct the … for a certified mailing, charge the cost only once. You can’t make a bulk deduction against the final remittance. … further due diligence. Certain types of electronic contact can be used to satisfy the written communication requirements …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsDiNapoli Announces Fiscal Stress Scores
… In January, DiNapoli also issued fiscal stress scores for school districts and found 31 school districts in some level of fiscal stress. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli Releases Annual IDA Report
… 2021, according to State Comptroller Thomas P. DiNapoli’s annual report . “IDAs were created to help grow local economies, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. New York City Department of Sanitation … the problems identified. The follow-up found that DSNY did not implement any of OSC’s four recommendations. Operations … information included in these reports. Also, OMH’s reports do not clearly address its progress in the 11 areas of …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… needs to do a better job of maintaining its security and safety equipment, including Closed-Circuit Televisions (CCTVs) in the subway system, to avoid future unexpected failures, an audit from … capital program but did not start until 2021. As of May 2023, six of the 30 projects were completed after taking two …
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
… P. DiNapoli today pressing the federal government to do more to help state and local governments hit hard by the … their books and that cash needs to come from Washington. As the crisis erupted in New York and across America, we went … districts across our state face huge revenue shortfalls as well. Nevertheless, in the face of this extraordinary …
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
… Electric Power (AEP), one of the largest carbon emitters in the country, has adopted new, long-term targets for … new steps the company has said it will take is investment in renewable resources and advanced technologies to make its power grid more efficient and decentralized. In its American Electric Power: Strategic Vision For a Clean …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Rensselaer County Industrial Development Agency (RCIDA) – Payments in Lieu of Taxes …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsMitigation for Extreme Weather Conditions and Flooding
… to develop sustainability-related recommendations for the MTA and its operating agencies. In April 2009, the … prior to a storm’s arrival, during the storm, and for recovery and post-recovery. Key Findings Metro-North did … Plan and Coastal Storm and Hurricane Plan do not account for weather conditions such as extreme cold/heat, tornadoes, …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingGlossary
… 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
… taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… told us that she permitted two noninstructional employees to earn overtime while they worked from home. However, this …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018m