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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.pdfDiNapoli: Health Care Jobs Grow Across New York
… New York state's health care jobs exceeded 1.2 million in 2017, according to a report … in and year out, health care has been a growth sector for jobs in New York over the past decade," DiNapoli said. "Across … New York states health care jobs exceeded 12 million in 2017 …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-health-care-jobs-grow-across-new-yorkDivision of Diversity Management
… The Division of Diversity Management supports the Comptroller’s commitment … a fair, fully inclusive work environment for all Office of the State Comptroller (OSC) employees helps carry out the … providing services in the workplace, regardless of immigration status. Reports of sexual harassment may be …
https://www.osc.ny.gov/about/division-diversity-managementDiNapoli: Farms Generated $5.7 Billion for New York Economy
… of over $2.5 billion. The state leads the nation in the production of yogurt, cottage cheese and sour cream. New York ranks second nationwide for the production of apples and maple syrup, ranks third for grapes …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyNew York State Comptroller DiNapoli Statement on Martin Luther King Day
… our skin. In the decades since Dr. King’s tragic death in Memphis, we’ve made great advances toward racial equality in …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-dinapoli-statement-martin-luther-king-dayArchived: Legislative Session 2021–2022
… Local Government Ethics – A.8505 (Thiele) - Relates to conflicts of interest of municipal officers and employees, … ethics and boards of ethics; permits local codes of ethics to prohibit activities expressly permitted by article 18 of … – A.8504 (Paulin) – Requires public authorities to comply with certain provisions of the State Finance Law …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Archived: Legislative Session 2019–2020
… Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020 – Signed into law on August 24, 2020 as Chapter 157 of … expenses by the end of the next succeeding fiscal year or later, rather than the end of the current fiscal … a service or services pursuant to an information-risk contract. Omnibus Procurement Amendments – A.7793 (Titus) / …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Archived: Legislative Session 2017–2018
… contract oversight, requiring public authorities to comply with the state finance law relating to procurements, prohibiting certain third party contracts, authorizing the state comptroller to oversee certain contracts of the Research Foundation of … from the 201718 Session proposed by Comptroller DiNapoli to increase accountability and transparency in state and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Overview – Reporting Elected and Appointed Officials
… and Appointed Officials Theres a process to detrmine how many days these officials work if they dont participate …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewOpinion 2002-9
… may not make a gratuitous payment to private individuals who voluntarily assist the town in coordinating volunteers … You ask whether a town may pay a small "stipend" to one or more individuals who provide assistance in the operation of a town recycling …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 90-34
… aid squad within a village fire department is not entitled to receive foreign fire insurance tax moneys unless … aid squad within a village fire department is entitled to receive foreign fire insurance tax moneys. The … law", foreign fire insurance tax moneys must be paid to the treasurer or other fiscal officer of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 2005-2
… §§9104, 9105: Foreign fire tax monies may not be expended to make cash reimbursement to firefighters for out-of-pocket expenses in operating their … department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-53
… it is inconsistent with this conclusion. December 26, 1989 Kenneth N. Alico, Treasurer Orchard Park Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 88-43
… account, the county governing board is not obligated to replenish the sheriff's personnel account by appropriation … fund maintained by the county. This is in reply to your letter with respect to deputy sheriffs and county corrections officers who … Whether an amount equal to the injured employees workers compensation benefits must …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 2010-3
… that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS: Fire Protection Contracts (cost of debt service of fire company as … subject to referendum requirements) TOWN LAW § 184: A fire protection contract between a town on behalf of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3