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Comptroller DiNapoli Releases State Audits
… apparent business needs. Department of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up) … An initial report, issued in March 2013, determined DOT was not collecting all unpaid lease and permit fees. At the time of the audit, DOT was owed $6 million in lease and permit revenues, …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsOpinion 89-23
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at less than fair and adequate consideration) … A village may allow a State agency, by lease or license, to utilize space in the village hall several times per month …
https://www.osc.ny.gov/legal-opinions/opinion-89-23DiNapoli: Read Fine Print on Gift Cards this Holiday Season
… details about fees and expiration dates. While some gift card sellers have done away with inactivity fees, consumers … should still ask whether fees apply when purchasing a gift card. DiNapoli said New Yorkers should use their gift cards … to call and check the balance remaining on the card; and Replacement fees for lost or stolen gift cards. DiNapoli's …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonOpinion 92-51
… December 28, 1992 Samuel J. Nasca, Chairman City of Hornell Industrial Development Agency …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 92-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and equipment on private property pursuant to contract) STATE CONSTITUTION, ARTICLE VIII, §1; TOWN LAW, §64(2-a): A … with his private business. Article VIII, §1 of the State Constitution, inter alia , prohibits municipalities …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 92-40
… COUNTIES -- Powers and Duties (imposition of fees at county landfill) FEES -- Rates (authority to impose fees to produce revenue for general purposes) LANDFILL -- County (imposition of fees) -- Fees (authority to impose fees to produce revenue for general purposes) COUNTY LAW, §226-b: A county may establish rates or fees for …
https://www.osc.ny.gov/legal-opinions/opinion-92-40DiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… a four-year period. “The defendant abused her position to treat herself to video rentals, gifts, groceries and spending money,” … DiNapoli said. “Those in public service have a duty to ensure taxpayer dollars are not lost to fraud. I thank …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townXII.5.H Appropriate Payment Amounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State … documentation to the Office of the State Comptroller in accordance with Section 3 - Record Retention - Accounts … In accordance with Article 7 Section 109 of the State Finance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
Article 6 of the State Finance Law requires the Comptroller to classify each fund not classified 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-cafrDiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… New York State Comptroller Thomas P. DiNapoli today said that state tax receipts are $3.2 billion lower than last year, as he released the State Cash Report for August. DiNapoli noted state tax receipts of $4.3 billion … New York State Comptroller Thomas P DiNapoli today said that state tax receipts are $32 billion lower than last year …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020New York’s Economy and Finances in the COVID-19 Era
… to get the latest update. Subscribe Read Prior Edition July 22, 2020 Edition Economic and Health Impacts … York Business applications for federal tax identification numbers, which provide an early look at business formation … the week ending July 7: one-third of State residents aged 18 and older felt nervous, anxious or on edge more than half …
https://www.osc.ny.gov/reports/covid-19-july-22-2020Resources and Responsibilities: New York State’s Environmental Funding
… For example, the number of facilities undergoing on-site full compliance evaluations (FCEs) declined from 392 in … History Online, at https://echo.epa.gov . 4 Environmental Site Remediation Database, at …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingState Agencies Bulletin No. 2429
… inform agencies of OSC’s automatic processing of the April 2026 Security Performance Advances and provide instructions … Chapter 175 of the Laws of 2024 which implements the 2023-2026 Agreement between the State of New York and the NYS … Chapter 174 of the Laws of 2024 which implements the 2023-2026 Agreement between the State of New York and the Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2429-april-2026-security-performance-advancesCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Caremark appropriately invoiced drug manufacturers and … members. Since 2014, Civil Service has contracted with CVS Caremark to administer the prescription drug program. … $3.3 billion per year. In accordance with the contracts, CVS Caremark was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilDivision of Housing and Community Renewal Bulletin No. DH-128
… for processing the 2023 RRSU Over40 Comp Time II Cash Out. Affected Employees: Employees in the Rent … who have opted to participate in the Over40 Comp Time II Cash Out program are affected. Background: Pursuant to a side … District Council 37 (DC-37), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-128-2023-rrsu-over-40-comp-time-ii-cash-outState Agencies Bulletin No. 2181
… Purpose: The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt … Employees: Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are … electronically furnish Form W-2, Wage and Tax Statements to employees if the following requirements are met: Each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2State Agencies Bulletin No. 2282
… employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2024 tax year. Affected … in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background: In … are met: All employees who opt out of receiving a paper Form W-2 statement must provide consent. The consent by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2282-new-york-state-payroll-online-nyspo-electronic-delivery-2024-form-w-2Division of Housing and Community Renewal Bulletin No. DH-137
… instructions for processing the 2024 RRSU Over40 Comp Time II Cash Out. Affected Employees: Employees in the Rent … BU67 who have opted to participate in the Over40 Comp Time II Cash Out program are affected. Background: Pursuant to the … to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program . The Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-137-2024-rrsu-over40-comp-time-ii-cash-outState Comptroller DiNapoli, Congresswoman Meng and Council Member Ung Return Lost Money to Flushing Businesses
… Lunar New Year brings hope for good fortune, and State Comptroller Thomas P. DiNapoli visited local, small businesses in Flushing Queens Saturday to present owners with unclaimed funds checks. Congresswoman Grace Meng, New York City Council Member Sandra Ung and Flushing Chinese …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-congresswoman-meng-and-council-member-ung-return-lost-money-flushingReal Estate Portfolio
… or dispose of such property as promptly as possible for fair market value. NYPA reports that, as of December 31, … it no longer needs, as required. NYPA property with a fair market value of more than $15,000 was leased for less than fair market value without notifying the Governor and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolio