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Opinion 91-19
… moneys it received from a criminal defendant in an arson case as part of a plea bargaining arrangement. You informed …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 91-16
… Public Officers Law, §70-a or CPLR §8007 applies in the case of notices published pursuant to section 1014. We need …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 88-43
… Disability (reimbursement of sheriff's personnel account from county's workers' compensation self-insurance fund for … account, the county governing board is not obligated to replenish the sheriff's personnel account by appropriation … fund maintained by the county. This is in reply to your letter with respect to deputy sheriffs and county …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 95-14
… the members of the fire department or company, as the case may be, determine to be for the benefit of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Opinion 90-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Use, Collection, and Reporting of Infection Control Data (Follow-Up)
… was identified, COVID-19 infection and death rates among New York State nursing home residents soared. Infection … Department’s mission to protect and promote the health of New Yorkers through prevention, science, and the assurance of … staff within the Executive Chamber, and the members of the New York State Interagency Task Force, including former …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followOversight and Enforcement of the Rechargeable Battery Law
… has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper … from consumers. They must also post conspicuously placed signage informing consumers that they can return their …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawXII.7.B Voucher Denials – XII. Expenditures
… payment amount 5H Incorrect Vendor ID 5I WCB - Incorrect Case Number 5J WCB - Compensation claim not calculated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsDiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… a similar annual employment growth trajectory in this case, the city would reach pre-pandemic levels of employment …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… DiNapoli. “The time to prepare for serious fiscal problems is before they arrive,” DiNapoli said. “The need for a cushion to fall back on is especially urgent today amid signs of a slowing economy. As the financial capital of the world, New York is particularly sensitive to economic downturns, which can …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesDiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… followed their policy for notifying the court for the one case requiring notification, while four did not always notify …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsOversight of Child Protective Services (Follow-Up)
… of all required steps. Key Findings OCFS has made some progress in addressing the problems identified in our initial …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followInvestors: Exxon Needs to Step Up on Climate Change
… (Fund), and the Church of England, called on ExxonMobil to agree to their request that the company address how it will be affected by worldwide efforts to adopt the … change. In recent weeks, similar proposals have won a majority at two energy companies and record high votes at …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
An asset retirement obligation ARO is a legally enforceable liability associated with the retirement ie permanent removal from service of a tangible capital asset
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsOversight of Juvenile Detention Facilities (Outside New York City)
… Objective To determine whether the Office of Children and Family … facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityHomeless Services Housing Needs Assessment (Follow-Up)
… Objective To assess the extent of implementation, as of June 2025, of … shelters across the State provide various services to individuals and families, including assessment of needs, … for sheltering and serving homeless clients ranged from $1.9 billion to $2.3 from 2018 through 2023. The …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followOpinion 92-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … questioning. April 9, 1992 Cornelius F. Healy Deputy State Comptroller … Whether General Municipal Law 72o …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 89-32
… custodian of county moneys, the treasurer issues checks to pay claims approved by the auditing body or officer (see … to protect municipal funds by not issuing checks to pay claims which have already been approved by the auditing …
https://www.osc.ny.gov/legal-opinions/opinion-89-32State Agencies Bulletin No. 1217
… Agreements. Affected Employees Employees eligible for a payment of salary pursuant to a Court Order, Award or a … decision issued by a federal or state court that directs a payment by the State. An “Award” is a final decision … is the Division of Human Rights under the Human Rights Law (Executive Law Art. 15). A “Settlement Agreement” is an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantState Agencies Bulletin No. 1217.1
… Agreements. Affected Employees: Employees eligible for a payment of salary pursuant to a Court Order, Award or a … decision issued by a federal or state court that directs a payment by the State. An “Award” is a final decision … is the Division of Human Rights under the Human Rights Law (Executive Law Art. 15). A “Settlement Agreement” is an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuant