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Amazon Shareholders Urged To Support Audit of Company’s Policies on Racial Inclusion
… its hiring practices, the use of footage from its Amazon Ring home surveillance system to identify Black Lives Matter …
https://www.osc.ny.gov/press/releases/2021/05/amazon-shareholders-urged-support-audit-companys-policies-racial-inclusionClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… Auditing claims demands more than a “rubber stamp” of the claim packages. Instead, it should entail a thorough … who initiated the purchase should document his/her approval of the claim, even when not required by law. If …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingDiNapoli Releases Analysis of Enacted State Budget
… funds, focus on efficient service delivery and develop a strategy for how to contend with federal changes. The final … for workers which have remained stagnant since 2019. Lower Revenue Projected Based on available information, All Funds … any significant cost containment measures or implemented a strategy for addressing federal cuts, so how these risks will …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… political spending shareholder proposals at the Allstate Corp., CONSOL Energy, Eli Lilly and Co., Equifax Inc., … Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast Corp. CF Industries (2014 agreement followed 66% support in …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingResponse Planning for Unexpected Events
… 15, 2020. About the Program The MTA is responsible for developing and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnam, … a sub-department of Operations, is responsible for safe train operations and movement, train dispatching, …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsDiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… pricing transparency report with credit card companies American Express Co. and Mastercard Inc. Both proposals were … clarified that they did not offer surveillance pricing products or services. DiNapoli also wrote to Visa Inc. , the … “major financial impact.” According to a 2024 study by the American Medical Association, 61% of physicians report that …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsOpinion 89-51
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in …
https://www.osc.ny.gov/legal-opinions/opinion-89-51DiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… energy producer, has agreed to produce a comprehensive report on the company’s plan to reduce greenhouse gas … shareholder resolution called on the company to prepare a report on policies the company could soon adopt to reduce its … in greenhouse gas emissions into our Sustainability Report, which we expect will be made available on our website …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyRochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school operations is provided by the Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Opinion 98-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … You ask whether the annual budget estimate submitted by a town highway …
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… how New York City generates revenue for items such as construction permits, community college fees and taxi … licenses, some of which have yet to return to pre-pandemic levels,” DiNapoli said. “A number of miscellaneous revenues … many fines, fees, and charges to understand their impact on revenue stability and resident affordability.” …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicState Agencies Bulletin No. 845
… Purpose To provide guidelines and procedures for determining if a worker should be treated as an independent contractor or … of the State Comptroller (OSC) is issuing Procurement and Disbursement Guidelines Bulletin No. G-233 to establish … To provide guidelines and procedures for determining if a worker should be treated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerOpinion 92-30
… against county officials serving on boards of not-for-profit agencies) -- Exceptions (contracts with not-for-profit agencies) GENERAL MUNICIPAL LAW, §§801, 802(1)(f), … governing board who also serves on the board of a not-for-profit agency does not have a prohibited interest in a …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Victor Central School District – Information Technology (2016M-117)
… 2014 through March 4, 2016. Background The Victor Central School District is located in the Town of Perinton in Monroe … Victor Central School District Information Technology 2016M117 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117DiNapoli Report Analyzes Increases in NYC's Unsheltered Population and Spending
… In a report released today , State Comptroller Thomas P. DiNapoli … examined New York City’s expanded efforts to address the rise in its unsheltered (street homeless) population. The … projected to remain relatively flat after Fiscal Year (FY) 2026, the report noted. “The number of people living on the …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-report-analyzes-increases-nycs-unsheltered-population-and-spendingOpinion 92-23
… described above require the approval of the town board? (3) Would a public hearing be necessary for the lease … or more appraisers with knowledge and experience in mobile radio telecommunications service (see Opn No. 89-64, supra ). …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 2000-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … and State moneys were used for the construction of a pedestrian walkway. In the event the proceeds from the sale … the Transportation Law (§300 et seq.) with respect to the pedestrian walkway. Chapter 41 of the Laws of 1985 authorized …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Opinion 2004-4
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Reporting Regulations 315.2 & 315.3
… In lieu of reporting salary and service information on a hard copy document, as described above, an employer may …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Opinion 95-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (calculation of amount set aside for … educational purposes when cities and county levy the same tax); (allocation of amount not set aside for county or … educational purposes when cities and county levy the same tax) -- Pre-emption (where cities and county levy the same …
https://www.osc.ny.gov/legal-opinions/opinion-95-3