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Opinion 89-49
… in the opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or d.b.n., or successor … ACT, §2402: In a proceeding for the appointment of an administrator c.t.a. or d.b.n., or a successor executor as … unadministered estate assets when a proceeding is brought for the appointment of an administrator cta administrator dbn …
https://www.osc.ny.gov/legal-opinions/opinion-89-49NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… New York State Comptroller Thomas P. DiNapoli and Dutchess County Executive Marcus Molinaro urged local … with disabilities maintain their health, independence and quality of life. DiNapoli and Molinaro today met with area residents, not-for-profit … State Comptroller DiNapoli and Dutchess County Executive Marcus Molinaro urged local …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsOpinion 92-54
… OF INTEREST -- Banking Transactions (designation of bank as depository when town supervisor is officer and … of town supervisor who is an officer and stockholder of a bank would have a prohibited interest in the designation of the bank as a town depository, the renewal of town obligations …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 91-58
… issues discussed in the opinion. REFERENDUM -- Advisory (site plan approval) GENERAL CITY LAW, §30-a: In the absence … an advisory referendum on the question whether to grant site plan approval and whether a proposed facility is … an advisory referendum on the question of whether to grant site plan approval and a favorable determination as to …
https://www.osc.ny.gov/legal-opinions/opinion-91-58New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… the highest award given by the Order Sons and Daughters of Italy in America. Prior recipients of this award include a U.S. President, ambassadors, congress … parents and immigrant grandparents who were deeply proud of being Italian Americans and believed that success would be …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… or evacuation procedures for public buildings such as adult care facilities, hospitals, hotels, preschools, libraries and shopping malls, according to an audit released today by State … or evacuation procedures for public buildings such as adult care facilities hospitals hotels preschools libraries …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police today announced … Rescue Squad Business Manager Sara Thorne, of Forest City, North Carolina, for allegedly stealing more than $17,000 from … investigation,” Columbia County District Attorney Paul Czajka said. “Comptroller DiNapoli and his skilled and …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… in 1992 and moved to Wyoming from Pennsylvania with his son, Timothy Gritman, in August 2017. In September 2017, … time his Medicare benefits were ever used. The father and son shared a joint bank account where Ralph’s retirement …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityDiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… Soares and the New York State Police for partnering with my Division of Investigations to bring her to justice. We …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsState Fiscal Year 2022-23 Enacted Budget Analysis
… requirements for information published in the “database of deals” for economic development projects from 2018 on and …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… Section Overview and Policies: The purpose of this section is to provide … documentation supporting payments for Accounts Payable and Land Claims processed in the Statewide Financial System … (OSC). OSC’s Bureau of State Expenditures audits and processes agencies’ payment vouchers. As such, OSC’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsDiNapoli: New York City's Immigrant Population Playing Increased Role in Economy
… Immigrants accounted for $257 billion in economic activity in New York City in 2013, nearly one-third of the city’s total economic output … Immigrants accounted for $257 billion in economic activity in New York City in 2013 nearly onethird of the citys total …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-new-york-citys-immigrant-population-playing-increased-role-economyXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… The Basic Financial Statements (BFS) issued by the State of New York include, as required supplementary … of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and Notes to … revenue funds. The budgetary report presented in the State's BFS reflects a comparison of the original and revised …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli Releases State Cash Report
… include: Consumption and use tax collections totaled $2.4 billion through May 31, an increase of 1.7 percent from … local assistance programs totaled $14.4 billion and was 2.1 percent, or $296.6 million, higher than last year and … totaled $3.1 billion through May 31, which was $63.2 million less than planned. Debt service totaled $420.5 …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportDiNapoli: Albany Man Who Victimized Elderly NYS Pensioner Sentenced to State Prison
… in this despicable case of elder abuse,” DiNapoli said. “My thanks to Rensselaer County DA Donnelly, State Police …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-albany-man-who-victimized-elderly-nys-pensioner-sentenced-state-prisonOversight of the Educational Opportunity Program
… support, and financial aid for disadvantaged students who show the potential to succeed despite poor academic … both the Guidelines and the State Education Law and that documentation is adequate. During the Fall 2023 semester, EOP … the campuses’ use of EOP funds and maintenance of adequate documentation for program-related expenses and services. Our …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… developments often enter into written agreements with agents for management services, which must be approved in writing by HPD. The managing agents of Mitchell-Lama developments are required to maintain … invoices or canceled checks We estimated that managing agents were unable to collect $327,514 in unrealized rental …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsLead Service Line Replacement Program and Lead Service Line Inventory
… brains are still developing. To address these concerns, New York’s Clean Water Infrastructure Act (Act) of 2017 added Section 1114 to the State Public Health Law (Law), requiring DOH to implement a …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryState Agencies Bulletin No. 2086
… by Payroll Bulletin No. 2086 .1 . Purpose The purpose of this bulletin is to provide agency payroll offices with new direct deposit … guidance and action steps to comply with Chapter 442 of the Laws of 2022, including the use of the new Direct … The purpose of this bulletin is to provide agency payroll offices with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2086-updated-direct-deposit-guidanceState Agencies Bulletin No. 2086.1
… supersedes Payroll Bulletin No. 2086 . Purpose The purpose of this bulletin is to provide agency payroll offices with new direct deposit … guidance and action steps to comply with Chapter 442 of the Laws of 2022, including the use of the new Direct … The purpose of this bulletin is to provide agency payroll offices with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20861-updated-direct-deposit-guidance