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Audit Committee Charter Guidance and Template
… review of significant findings. Report on suspected fraud, waste or abuse, or significant internal control findings and …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 91-1
… v McClellan , 113 App Div 245, 99 NYS 78, affd 164 NY 605; 1976 Opns St Comp No. 76-34, unreported; 1972 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-1DiNapoli: One in Ten New York Households Suffer From Food Insecurity
… outreach to additional communities and get creative about how we tackle the pressing problem of food insecurity.” "Food … no bounds, whether someone lives in New York City or in remote rural areas of our state. It's imperative we have a … benefit our brothers and sisters. It is the right thing to do.” “This report underscores the importance of strong …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityDiNapoli: Queens Economy Takes Off
… numbers in job creation. This is good news for the hard-working men and women who live in our borough. Still, … (D-East Elmhurst). “Our immigrant population works hard, creates new business opportunities and makes Queens the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offConflicts of Interest of Municipal Officers and Employees
… limited public resources available to you as effectively and efficiently as possible. When serving in your public … of your municipality must come before your own. In fact and appearance, your actions and interests must be above reproach. This brochure is … Conflicts of Interest of Municipal Officers and Employees …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 2007-1
… §12101 et seq .). This program operates seven days per week and is a “demand-responsive, advance reservation, curb …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 92-33
… (expenditures to fund contract with chamber of commerce) PARK DISTRICTS -- Powers and Duties (expenditures for … HOME RULE LAW, §10(1)(ii)(d)(3): A town on behalf of the park district established by L 1928, ch 477, as amended, may expend up to $50,000 annually for park district promotional purposes and no referendum pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Straight Talk About Financial Planning For Your Retirement
… help in finding a certified financial planner, contact: National Association of Personal Financial Advisors 8700 West …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… fire doors on multiple floors, leaks and standing water in boiler and elevator rooms. Mold and peeling paint observed in … noting recent capital funding awards to address facade and boiler work. State Senator Brian Kavanagh, Chair of the …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsDiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… for the work of Comptroller Thomas DiNapoli, and his hard working staff, auditing and revealing serious problems …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… higher in some cities. In Syracuse, Rochester, and Buffalo one out of every four people were living in poverty, …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsThe Increasing Threat of Identity Theft
… dramatic increase in identity theft during the past year. More than 67,000 complaints of identity theft were reported … Social media companies, whose business models rely heavily on personal information, should take steps to promote best … in New York State in 2020, inflicting financial losses on individuals and threatening disruption to government …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftXI-A.9 Receiving – XI-A. Purchasing
… Health) Receiving of perishable foods (e.g., Sysco, Driscoll) Agencies must practice “blind receiving” whenever …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingOpinion 2006-10
… are credited to the general fund, town-wide (2006 Opns St Comp No. 2006-3; 1990 Opns St Comp No. 90-1, p 1; 1980 Opns St Comp No. 80-784, p 214; … 92-47, p 117; 5 Opns St Comp, 1949, p 189; see also, e.g., Williamsburg Savings Bank v Town of Solon , 136 NY 465 and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10DiNapoli: Brooklyn Economy Sets Records
… growth and low unemployment rate serve as a proof that the hard work of our community’s officials and leaders have been, …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsNew York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… 2022 PDF Version Message from the Comptroller The safe and efficient operation of the corrections system in New York … with opportunities to find success upon release, and ensuring the wise use of public resources. In 2017, the … population, the number of incarcerated individuals age 50 and above had steadily increased between 2007 and 2016. In …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… tend to be users under the age of 30 (28 percent of that group) and those with income less than $30,000 (27 percent). … access rates improved by 11.4 percent for the latter group between 2015 and 2019. Access rates varied moderately … York State Council for Universal Broadband, an advisory group of public, private and academic partners charged with …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateVendRep System Guide for Vendors
… System The VendRep System is a web-based application for the creation, completion, certification, and review of … Questionnaires by the vendor, which are available for review by authorized New York State Contracting Entity … when engaging in business with the State of New York for contracting purposes. Back to top System Roles Users are …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-vendorsLife Changes: What If I Work After Retirement?
… or concerns, please contact us . As always, my staff and I are here to help. Sincerely, Thomas P. DiNapoli State … differ depending on: The type of retirement benefit you are receiving (service or disability); The employer you will … So, you do not need prior approval, and your earnings are unlimited, if you: Work for a private employer; Work for …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… safety net, and recently set a laudable goal to reduce child poverty by 50 percent; as the State considers … Constitution requires the State to provide for the “aid, care and support of the needy.” Poverty has been defined … such as the payment of taxes and childcare and medical expenses; and It uses a restrictive definition of family that …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decade