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Opinion 2000-3
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … ... together with an application, in duplicate, for permission [of the State Comptroller] to create or extend … (or, if different, the costs to the typical one or two family home), as stated in the notice of public hearing, is …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3LGAC - Mid-Year Update to the Approved Budget For Fiscal Year 2018-19
The annual budget report is to include the actual revenues and expenditures for the Corporation’s preceding fiscal year ended and estimated revenues and expendi
https://www.osc.ny.gov/files/debt/pdf/lgac-mid-year-update-2018-19.pdfDiNapoli: Tax Breaks From IDAs Continue to Climb
… an increase of 10 percent from the prior year, according to a report issued today by New York State Comptroller Thomas … and job creation, but it can be difficult for taxpayers to follow the costs and benefits of these activities," … more disclosure, taxpayers will have even more information to evaluate the cost and impact of economic development …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbResponse to Human Trafficking
… 2024, utilizing only $254,722 (25%) of $1 million awarded by OTDA despite being halfway through its contract. For the …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingHelping Hands School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal … covered the fiscal year ended June 30, 2014. Background To determine whether the costs reported by Helping Hands … To determine whether the costs reported by Helping Hands …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… for as required; and $19,597 for gifts, including $645 for flowers and $16,191 for gift baskets given to both employees …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesFishers Island Waste Management District -- Purchasing (2015M-292)
… comply with the purchasing policy by obtaining written quotes for purchases. District officials did not always use …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Opinion 93-27
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes … reduction of townwide taxes within town outside village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, … town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not adopt a …
https://www.osc.ny.gov/legal-opinions/opinion-93-27State Comptroller DiNapoli Releases Audits
… in New York City (2021-N-2) The 2014 federal Preventing Sex Trafficking and Strengthening Families Act requires the … of children within the child welfare system for potential sex trafficking and the timely reporting of sex trafficking incidents to law enforcement. It also …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsLaurens Fire District – Financial Activities (2021M-43)
… 2017 through 2019 annual reports were between 122 and 852 days late. Key Recommendations Segregate key duties … Obtain an annual independent audit of the 2019 records and annually audit the Treasurer’s records. File annual … timely manner. District officials agreed with our findings and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… Snowdrifters of Stratford, Chad Daley, 52, pleaded guilty to stealing $17,000 from the nonprofit. As part of his plea agreement, Daley paid full restitution to the club. “Chad Daley abused his position to enrich himself with funds meant to support his community,” …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitVendRep System Guide for Vendors
… Welcome to the New York State VendRep System The VendRep System is a … the vendor, which are available for review by authorized New York State Contracting Entity users. As a vendor you can: … are required when engaging in business with the State of New York for contracting purposes. Back to top System Roles …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-vendorsDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… The state Department of Health (DOH) has made limited … identified in a March 2022 audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a follow-up report released today … The state Department of Health DOH has made limited progress …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… recommendations included in our initial audit report, Adult Career and Continuing Education Services – Vocational … pandemic. The State Education Department’s (Department) Adult Career and Continuing Education Services – Vocational … three recommendations included in our initial audit report Adult Career and Continuing Education Services Vocational …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedApplication for Article 15 Disability Retirement (RS6340)
For NYSLRS Tier 3, 4, 5 and 6 members to apply for Article 15 disability retirement.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6340.pdfChautauqua County – Court and Trust (2020-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-2020-ct-1.pdfOpinion 95-9
… for attending meetings of committees of a fire company); (pro rating the number of points credited for participation in … company. (3) A service award program may not provide for pro rating the number of points credited if a firefighter … and (3) may active volunteer firefighters receive pro rated credit if they participate in less than the minimum …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Clarence Fire District – Purchasing (2016M-297)
… January 1, 2015 through June 21, 2016. Background The Clarence Fire District is a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an … Clarence Fire District Purchasing 2016M297 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Virgil, and located in Cortland …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Travel and Entertainment Expenses (2013-S-47)
To determine whether the expenses incurred by Metropolitan Transportation Authority (MTA) Headquarters and MTA Capital Construction for travel and entertainment
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s47.pdf