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DiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… For the first time since the Great Recession, more than 9.1 million … For the first time since the Great Recession more than 91 million New …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008New York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… “At this special time of year when we come together to celebrate Christmas we should also reflect on the fact that we have so much to be thankful for. Stocking … At this special time of year when we come together to celebrate Christmas we should also …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsOpinion 91-16
… -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 91-1
… responsible bidder furnishing the required security after advertisement for sealed bids in the manner provided by this … through a single set of bid specifications, and a single advertisement for bids in the official newspaper(s), or other … §119-o. February 11, 1991 E. Thomas Boyle, Esq., County Attorney County of Suffolk …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 90-5
… bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (increase in their number) EDUCATION LAW, … Although the town board appoints the trustees of a public library, the trustees are empowered to increase their number, … reply to your letter concerning the appointment of public library trustees. You state that a town public library …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Former West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… work to ensure that justice prevails in this case.” “The arrest of Ms. Ennis sends a strong message that we will not … Comptroller’s Office for their support in conducting this arrest.” Ennis began working for West Carthage in October …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageOpinion 92-52
… that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Municipal Cooperation (joint … which the Authority was created (See Citizens for Orderly Energy Policy v Cuomo 78 NY2d 398, 576 NYS2d 185; 1991 Opns St Comp … the joint investment of its funds with the funds of other public authorities and municipalities …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 91-55
… Revenues" (depreciation not deducted from gross revenues to calculate) GENERAL MUNICIPAL LAW, §6-k; LOCAL FINANCE LAW, … is not a "cost of operation, maintenance and repairs" to be deducted from "gross revenues" to calculate "net revenues" for purposes of the exclusion …
https://www.osc.ny.gov/legal-opinions/opinion-91-55DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… audits and investigations have led to more than 90 arrests and $18 million in ordered restitution since 2011. …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsOpinion 99-4
… DEVELOPMENT AGENCIES -- Powers and Duties (authority to make a gift of moneys to town); (expenditure of IDA moneys to improve municipal facilities); (authority to utilize … This is in response to your inquiry regarding the authority of an IDA to make a grant of its funds to the town for whose benefit …
https://www.osc.ny.gov/legal-opinions/opinion-99-4DiNapoli Releases July State Cash Report
… revenue provides solid financial footing for the time being,”DiNapoli said. “State leaders need to openly … from a year ago. General Fund receipts were $18.1 million below updated projections. General Fund spending (including … was $6.6 million higher than projected. The General Fund closing balance totaled just under $7 billion, which was more …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportOpinion 91-34
… for contracts for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional … creativity in the performance of the contract (see People ex rel. Smith , supra ; Trane Co. v County of Broome , 76 … bidding statute to apply it to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Auditing Travel/Conference Claims – Travel and Conference Expense Management
… that the traveler attended the conference, training or meeting (i.e., certification of attendance and/ or completion, documentation of the meeting purpose and attendees, etc.)? Are original receipts …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… a written request to BSAO’s Cash Management Unit for permission to establish a bank account. Each request must be … (For a New Advance or Increase to an Existing Advance) In order to receive the funds in the cash advance bank account, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceDiNapoli Announces Sale of $636 Million State of New York General Obligation Bonds
… P. DiNapoli today announced the details of the competitive sale scheduled for March 16 of tax-exempt and taxable New York State General … New York on March 16, 2021, as set forth in the Notice of Sale published in The Bond Buyer on March 11, 2021. The bonds … P DiNapoli today announced the details of the competitive sale scheduled for March 16 of taxexempt and taxable New York …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-636-million-state-new-york-general-obligation-bondsXIII.4 Overview – XIII. Employee Expense Reimbursement
… Section Overview and Policies When employees travel on State business, they are entitled to reimbursement … and will be reimbursed in accordance with the OSC Travel Manual and collective bargaining agreements. Employees … When employees travel on State business they are entitled to reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated depreciation or amortization. Guide to … The disposition of capital assets should be recorded by reducing the appropriate asset and liability accountss for the total cost of the asset and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsDiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… today announced the details of the upcoming competitive sale scheduled for October 28 of State of New York General Obligation … York on October 28, 2019, as set forth in the Notice of Sale published in The Bond Buyer on October 22, 2019. The … today announced the details of the upcoming competitive sale scheduled for October 28 of State of New York General …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… Corporate Customers for Revenue Contracts in the SFS at the request of the Business Units. Refer to Section 7.A - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… To determine whether CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program … January 2019 through December 2023, Civil Service had a Pharmacy Benefit Services Contract (Contract) with … of CVS Caremark’s audits of the Empire Plan’s pharmacy claims. For example, CVS Caremark audits sometimes …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-program