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Opinion 90-10
… 153; GENERAL MUNICIPAL LAW, §§239-x, 239-y; MUNICIPAL HOME RULE LAW, §10(1): Neither a conservation advisory … danger to users of a town highway, we note that Municipal Home Rule Law, §10(1) authorizes a local government to adopt … relating to its property, affairs or government (Municipal Home Rule Law, §10[(1)][(i)]) and, with certain exceptions, …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Contract Submission System Guide for the Office of the Attorney General Users
… for prior approval that are available for OAG review. Search Contracts Provides the ability to search all State authority contract transactions submitted … enabled within your browser settings. Back to top Contract Search Allows users to search for contracts and contract …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersState Agencies Bulletin No. 2423
… inform agencies of OSC’s automatic processing of the April 2026 LGS payment and provide instructions for payments not … 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between the State of New York and the Public … 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the State of New York and the Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2423-april-2026-civil-service-employees-association-csea-public-employeesOpinion 91-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-91-7DiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… Thomas P. DiNapoli’s office found that hundreds of county jail inmates received inappropriate payments totaling more … how four of the five counties monitored the eligibility of jail inmates for welfare payments, and by a combination of … the incarceration. In Onondaga County, an individual in jail from May 4, 2011 to May 21, 2012, received $1,542 in …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsDiNapoli Audit Praises Waterville Central School District
… Waterville Central School District, located in Oneida County, is conducting necessary background checks … Thomas P. DiNapoli. “I commend school officials in Waterville for putting proper safeguards in place to protect their students,” said DiNapoli. “By … Waterville Central School District located in Oneida County is conducting necessary background checks …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtState Comptroller DiNapoli Launches Academy for Local Government Officials
… to help local administrators and employees become more effective in the day-to-day operations of their government. … for New York State Local Officials is a smart, cost-effective way for local officials to get the professional … to help local administrators and employees become more effective in the daytoday operations of their government …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officialsDiNapoli: State Agency Overtime Pay Hits $787 Million
… report at: http://osc.state.ny.us/reports/overtime/state-agency-overtime-report-2019.pdf …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionOpinion 88-18
… to your town pursuant to Tax Law, §261(3) are required to be apportioned among the town and certain villages in the … prescribes the manner in which mortgage tax moneys are to be apportioned between a town and village. That statute … provides that the date of incorporation of a village shall be the date the Secretary of State files the report of …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Glens … of Hammond , Town of Milton and a comprehensive audit of road infrastructure needs in nine towns. “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Glens …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsFederal Funding and New York – Federal Funding and New York
… and how it supports services in the State of New York …
https://www.osc.ny.gov/reports/budget/fed-funding-nyOpinion 89-27
… NYS2d 619), rather than the more stringent strict scrutiny test. Each situation must, of course, be examined upon its …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11State Comptroller DiNapoli Statement on New York City Financial Plan
… that its trajectory is uncertain, with employment growth and improvement in the commercial real estate market expected … why smart use of the city’s federal relief funds and better-than-projected revenues are necessary to shore up … the outyear gaps to an average of $2.6 billion annually and alleviate risks from projected annual labor savings by …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
New York City is contending with the devastating economic effects of the pandemic and the long road back to normal Today in releasing its preliminary 2022 budget the city took important steps to address the uncertain future
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetXI.2.B Contract Numbering – XI. Procurement and Contract Management
… (OSC) has defined certain formatting requirements for New York State Contract Identifiers to ensure that … 2.B - New York State Contract Identifiers of this Chapter for additional information). This section provides the minimum requirements for State agency creation of New York State Audit IDs for new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingIntroduction – Federal Funding and New York
… for everything from paving the highways they drive on to work to bolstering the schools their children attend to helping to put food on their tables. Understanding how New Yorkers are impacted by federal dollars will be … budget resolutions passed by the 119th Congress will lead to a dramatic restructuring of the federalstate …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)
… of the three recommendations included in our initial audit report, Physical and Financial Conditions at Selected … York City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12 ). About the Program The Mitchell-Lama … of the three recommendations included in our initial audit report Physical and Financial Conditions at Selected …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0Creating Healthy Schools and Communities Program
… Department of Health (Department) made for the Creating Healthy Schools and Communities Program (CHSC) were appropriate and in accordance with the terms and conditions of the grant … payments the Department of Health made for the Creating Healthy Schools and Communities Program were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollments