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Oversight of Pupil Transportation Services (2019-S-49) 180-Day Response
compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring school districts’ compliance with school bus monitor and attendant qualifications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1) 90-Day Response
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1)
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1.pdfElection Form for 20 Year Retirement Plan Section 384-d (PF5117)
To elect membership under Section 384-d (if an employer has adopted it), which permits retirement after 20 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5117.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5117.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up) 30-Day Response
To assess the extent of implementation of the nine recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Report 2020-N-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f16-response.pdfPrivacy and Security of Student Data (2023-N-6)
To determine if the New York City Public Schools (NYCPS) consistently followed all laws and regulations regarding the privacy and security of students’ data. The audit covered the period from March 2020 through September 2025.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-23n6.pdfState Comptroller Thomas P. DiNapoli Statement on Mayor de Blasio's State of the City Address
… "Mayor de Blasio has managed the city’s finances responsibly and … challenging times and New Yorkers need leaders like Mayor de Blasio." … Mayor de Blasio has managed the citys finances responsibly and …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-mayor-de-blasios-state-city-addressPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… P. DiNapoli toured Silver Meadows Farm in Wyoming County to help highlight New York's agriculture industry. The … as Silver Meadows provide jobs and critical tax dollars to local communities, while also delivering locally-sourced … tariffs, restrictions on migrant workers and changes to federal policy are creating financial uncertainty for our …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… statutory cap is now projected to reach a low point of $604 million at the end of SFY 2018-19; Proposes to reinstate …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionNew York State Comptroller Thomas P. DiNapoli Gives Best Wishes For New Year, 01/01/15
… to embrace new goals derived from lessons learned over the past year. Across the state from Buffalo to Brooklyn to Babylon and from the Southern Tier to the North Country, let us seek out … to embrace new goals derived from lessons learned over the past year …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-thomas-p-dinapoli-gives-best-wishes-new-year-010115Opinion 88-11
… right are necessary for such land to be conveyed to a party other than the grantor or his successor in interest. … act of the Legislature to convey the property to a third party to which the grantors' heirs had transferred their … if, instead of transferring their interests to a third party, the heirs' right of reacquisition had been …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Opinion 2009-2
… other sources, exceeds one-tenth of one percent of the full valuation of taxable real property in the area of the … improvement shall exceed one-tenth of one percent of the full valuation of the taxable real property in the area of … such improvement" exceeds one-tenth of one percent of the full valuation 3 of taxable real property in the area of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Viewing Your GASB Report – Governmental Accounting Standards Board
… Annually, NYSLRS provides the information you need to comply with Statement No. 68 . … Accounting Standards Board (GASB) link. Select the year you wish to view (reports dating back to State … Year 2015 are available). Your report can be generated as a PDF or Excel file, which you can save or print. Only …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportOpinion 91-19
… FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and … fire districts to purchase apparatus and equipment for the extinguishment and prevention of fires. Although …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 90-52
… the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (publication of minutes of meetings); (publication … Comptroller's report of examination) TOWN CLERK -- Powers and Duties (required contents of minutes) TOWN SUPERVISOR -- Powers and Duties (publication of minutes of town board meeting); …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 2007-4
Whether a village may hold the proceeds of unneeded village real property sales to finance appropriations for annual ambulance services agreements
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2008-3
… monies in the reserve fund to taxpayers by making cash "refund" payments to taxpayers, either in a lump sum or over a … § 94 [authorizing municipal corporations to make a cash refund to consumers of a municipal utility service using …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Research Vendor Information
… applicable website. The Office of the State Comptroller does not endorse these resources or guarantee their accuracy. …
https://www.osc.ny.gov/state-vendors/vendrep/research-vendor-informationOpinion 88-59
… is to serve only when the village justice is unable to do so, clearly contemplates the existence of separate offices …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 92-22
… impropriety (see e.g. Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358; Matter of Tuxedo Conservation and Taxpayers …
https://www.osc.ny.gov/legal-opinions/opinion-92-22