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Division of Investigations: Complaint Form
DiNapoli encourages the public to help fight fraud and abuse. You can report allegations of fraud involving taxpayer money here.
https://www.osc.ny.gov/files/investigations/pdf/investigations-complaint-form.pdfInformation Technology Governance
The following guidance is intended to make oversight less daunting by providing a path for understanding and strengthening IT internal controls.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-technology-governance.pdfNot-For-Profit Prompt Contracting Annual Report - 2025 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/2025/pdf/prompt-contracting-report-2025.pdfSecurities Coordinating Committee
… Transportation Authority (MTA) which also represents the NYC Transit Authority (TA) and the Triborough Bridge and … activity of the Committee. They include: City of New York (NYC) Port Authority of New York and New Jersey (PANYNJ) NYC Housing Development Corporation (HDC) NYC Municipal Water …
https://www.osc.ny.gov/debt/securities-coordinating-committeeOpinion 90-7
… therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 94-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human rights commission) MUNICIPAL COOPERATION -- Human Rights …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 89-60
… municipality's code of ethics, or the standards of conduct to which the courts hold public officials. We are in receipt … in the business of providing home inspection reports to prospective purchasers of homes within the town. Article … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-77
… A member of a school district board of education who is also an employee of a not-for-profit corporation would … letter in which you inquire whether a school board member, who is also the salaried director of a local council for the … under the contract, or (c) appoint an officer or employee who has any such powers or duties (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 96-3
… the firm of which the trustee is the primary stockholder, to provide environmental review and planning services, if the … of the cost of the review and planning is charged as a fee to applicants appearing before the village board. General … article 18 (§800 et seq .) contains provisions relative to conflicts of interest of municipal officers and employees …
https://www.osc.ny.gov/legal-opinions/opinion-96-3IX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… State agencies should contact the federal awarding agency to report the delay in posting the award authorization. If agencies are unable to contact the awarding agency, then contact your Account Representative to inform them that the award is not available. After all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityPublic Authorities – 2021 Financial Condition Report
… impaired if certain public authorities closely associated with the State were to default on their obligations. In … chief financial officer. Not all authorities have complied with reporting requirements for 2020. ** Numbers may not add … York State Urban Development Corporation has not complied with certain reporting requirements for 2020. …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesPublic Authorities – 2022 Financial Condition Report
… The fiscal stability of the State is often intertwined with certain public authorities. In fiscal years ending in … could be impaired if public authorities closely associated with the State were to default on their obligations. In … chief financial officer. Not all authorities have complied with reporting requirements for 2021. ** Numbers may not add …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… event, including State travel card charges (please refer to Section 4.A – Employee Travel Card Reconciliation of this … reimbursement, receiving no reimbursement, or owes money to the State (i.e., Due to State.) Employees should only request reimbursement for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… and chart of account information is used on the expense report. To ensure travel and expense reimbursements are … to the agency’s Payroll office correctly reflects the financial institution and account(s) to which the employee … deposited. Employees should check with their financial institutions to make sure they have the correct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentXII.4.B Certification of Vouchers – XII. Expenditures
… the head of the agency certify or approve vouchers for submission to the Comptroller for audit. Other individuals may also approve vouchers if the … as follows: Agency Head – The individual responsible for the operations of an agency; for example, the … the head of the agency certify or approve vouchers for submission to the Comptroller for audit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersState Comptroller Thomas P. DiNapoli Statement on New State Budget
… agreed on a new state budget as the state is struggling to recover from the economic devastation caused by COVID-19. … in education and health care programs, provide benefits to the middle class, and importantly offer relief to New Yorkers and small businesses who need it, including …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetCUNY Bulletin No. CU-756
… with instructions for processing the 2022 CUNY Nurses Health Specialty Differential through the Time Entry page. … (Full-time only) Background The 202 2 CUNY Nurses Health Specialty Differential payment for employees in the … $324.44. Agency Actions To pay the 2022 CUNY Nurses Health Specialty Differential to eligible employees, agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-756-2022-city-university-new-york-cuny-nurses-health-specialtyUnified Court System Bulletin No. UCS-314
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2023 Judicial … SN, SR, SY, S9) provides for a $3,000 ratification bonus to be paid effective the date of each union’s ratification. … ratification date of their respective union are eligible to receive the 2023 Judicial Ratification Bonus. Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedTax Check-Off Technical Amendment
… Program Legislative Session 2015-2016: Enacted pursuant to Chapter 57 of the laws of 2016 (Public Protection and … VII) – A.9290 (Farrell) – Corrects language relating to the committee chair who is appropriately designated to receive the annual report setting forth how the monies in …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentEqual Access to Justice Reporting
… Office to the Attorney General's Office. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/equal-access-justice-reporting