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DiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have uncovered a … more than $6.7 million in public funds that special education providers misspent or misused, including cases of … to law enforcement for further investigation. “Special education providers play a crucial role in our education …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 94-16
… local bank which has been named as one of the depositories for the IDA. You state that the individual in question owns … on the propriety of dual office-holding. Accordingly, for purposes of this opinion, we have assumed the individual … wish, however, to contact the Attorney General's Office for an opinion on this issue. Article 18 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-94-16NY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with … maintain their health, independence and quality of life. New York State Comptroller Thomas P. DiNapoli, … long-term care can put a financial strain on families. The NY ABLE program provides families and individuals with a …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsUpstate Transportation Authorities Suffer Revenue Plunge
… residing in 18 counties. All four authorities provide bus and paratransit services, and all but RGRTA provide … transportation authorities stopped collecting passenger bus fares in the spring of 2020 in order to distance drivers …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeRefunding Local Debt
… which should be filed in accordance with the instructions on the form). One original, signed application should be … the State Comptroller Division of Legal Services 110 State Street, 14th Floor Albany, NY 12236-0001 (518) 474-5586 In … (including due dates) of principal and interest due on the bonds being refunded and a schedule of principal and …
https://www.osc.ny.gov/debt/refunding-local-debtState Contract and Payment Actions in August
… Group Inc. for operational support for the New York State Early Intervention Program. $5.2 million with the Food Bank … Growers’ & Processors’ Associations Inc. to provide early childhood education and social services under the Agri-Business Child …
https://www.osc.ny.gov/press/releases/2019/09/state-contract-and-payment-actions-augustState Contract and Payment Actions in December
In December the Office of the State Comptroller approved 1898 contracts for state agencies and public authorities valued at $339 billion
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberDiNapoli: North Shore Leads Staten Island's Growth
… critical for future growth in the borough by creating jobs and new housing. But like many parts of New York City, … in the North Shore have supported more businesses and jobs than a decade ago. The total number of businesses in the … Shore, highlighting significant growth in businesses and jobs. This progress is encouraging, but the decline in K-8 …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthDiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… and found that despite high availability, one in four households had no cable, fiberoptic (FTTP) or digital … DiNapoli said. “While broadband connections exist in neighborhoods across the city, too many households still … or higher was available to at least 98.1% of residents in the five boroughs, as of December 2022. The rate of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycModel Code of Ethics for Local Governments - Frequently Asked Questions
… that may be made by a municipal officer’s or employee’s spouse? No. The Model Code prohibits only municipal … officer or employee has knowledge that his or her spouse or other relative has an interest in a matter coming … or employee from asserting a claim on behalf of his or her spouse against the municipality? No. The Model Code …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsDiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… lunch is spent on eligible New York produced and processed food is growing, but it could better meet its objectives if … an excellent goal, to provide healthy, locally produced food to New York school children while supporting our local … for school lunch programs that spend at least 30% of their food costs on New York State sources, called the “30% NYS …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedOpinion 2005-5
… to the police chief in section 207-m, in our view, do not apply. In reaching this conclusion, we are mindful … Since employer contributions under the System, as noted, do not increase the defined benefits to the employee under … police officer. As noted above, such contributions do not in any way increase the retirement benefits of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5New York’s Agriculture Industry: A Resilient Part of State and Local Economies
The COVID19 pandemic and economic shutdown led to job losses across almost all industries in New York but the agricultural sector proved to be among the most resilient losing just 1 percent of jobs in 2020 compared to a statewide annual employment loss of 87 percent
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesState Comptroller DiNapoli Releases Municipal & School Audits
… procurement policy. Pine Plains Central School District – Lead Testing and Reporting (Dutchess County/Columbia County) … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by … outlets sampled for testing, 50 water outlets exceeded the lead action level. Auditors reviewed 15 of the water outlets …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Approved State Contracts and Payments
… Pathways Renewed Inc., $1.1 million to Bridges of Greater NY Inc., and $1 million to Rescue Mission of Utica. … to the Albany Water Board and $938,000 to the city of Buffalo. $1.5 million to the New York State Federation of … SUNY Research Foundation on behalf of the University at Buffalo for the Buffalo Investment Development Strategy …
https://www.osc.ny.gov/press/releases/2017/10/approved-state-contracts-and-paymentsDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… to building a stronger, more vibrant future for all who live, work, and invest in Kingston." Economic Development & …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingDiNapoli Report Examines Troubling Child Poverty Trends
… tax credit that we know can reduce child poverty," said Richard R. Buery, Jr., CEO of Robin Hood. "Later this year, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsDiNapoli: The Rockaways is on the Rise
… The Rockaways neighborhood in Queens experienced record job growth and business sales since … Superstorm Sandy, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The population … level and the third-highest of any neighborhood in Queens. The unemployment rate varied by neighborhood, ranging …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseOpinion 2002-5
… of open spaces and areas may be made only after due notice and a public hearing. You ask whether a town may … provides that any county, city, town or village, after due notice and a public hearing, may acquire the fee or any … authorization, it is clear that a town, subject to due notice and a public hearing, may expend monies to acquire …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … following is a comprehensive list of those funds included in the New York State reporting entity, organized under … by law into a fund type for financial reporting purposes in conformance with GAAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafr