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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
… health care jobs exceeded 1.2 million in 2017, according to a report released today by State Comptroller Thomas P. … care sector increased during the downturn and continued to grow in the past decade. Other findings include: The … industry employment and grew by 18.1 percent from 2007 to 2017, adding nearly 216,000 jobs. Total private sector …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-health-care-jobs-grow-across-new-yorkDivision of Diversity Management
… Diversity Management supports the Comptroller’s commitment to providing a leadership model for addressing diversity … guidance throughout the agency and facilitates policy to establish a fair, fully inclusive work environment for all … implement all federal, State and local laws related to Equal Employment Opportunity offers sensitivity training …
https://www.osc.ny.gov/about/division-diversity-managementDiNapoli: Farms Generated $5.7 Billion for New York Economy
… farms generated $5.7 billion in revenue in 2017, according to a report released today by State Comptroller Thomas P. … a changing climate and disrupted trade relations. We need to build on our previous actions to make sure that agriculture can thrive in the Empire State …
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
… The Rev. Martin Luther King’s life mission was to bring equal opportunity for all people in employment, … King’s memory, but acknowledge that more progress needs to be made. There remain some areas of society in which … The Rev Martin Luther Kings life mission was to bring equal opportunity for all people in employment …
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
… Krueger – Provides financial and budgetary flexibility to local governments as they continue to operate and provide critical services during the COVID-19 … (2) authorizing local governments and school districts to spend or temporarily transfer moneys in reserve funds for …
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
… To make sure your employees receive the benefits they’re due, you need to correctly report the time they work to NYSLRS. This presentation describes the specific … Elected and Appointed Officials Theres a process to detrmine how many days these officials work if they dont …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewOpinion 2002-9
… of services by private organization); (contribution to private organizations) PUBLIC CONTRACTS -- Contracts Not … Competitive Bidding (contract for services pursuant to General Municipal Law §120-w below the competitive bidding … Solid Waste Facility (contract for services of individuals to coordinate volunteer workers) VOLUNTEERS -- Use of (to …
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
… Law §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide … benefit of the department or company (see, e.g., 2000 Opns St Comp No. 2000-6, p 16; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-53
… companies of a multi-company fire department in proportion to the active membership of each company. 1979 Opns St Comp No. 79-102, p 19 superseded to the extent inconsistent. You ask how foreign fire insurance tax moneys should be allocated to each volunteer fire company of a multi-company fire …
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
… 32 app dismissed 57 NY2d 1045, 457 NYS2d 787; 1990 Op St Comp No. 90-64, at 145; 1999 Ops Atty Gen No. 99-32). … insurance coverage against such loss or damage (1989 Ops St Comp No. 89-51, at 116; 1989 Ops St Comp No. 89-15, at 30; 1980 Ops St Comp No. 80-757; 1974 …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3