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Opinion 2010-2
… v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere … Ops St Comp No. 86-78, supra ; but see Matter of Toussie v County of Suffolk , 26 AD3d 506, 809 NYS2d 573, lv denied 7 NY3d 711, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 2010-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … the purchase of real property for use as a village office. Two parcels, one that is two acres and one that is … parcel, the village plans to use one acre for the village office, and dedicate the second acre for village park or …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 88-29
… the IDA's successor in interest. In view of the close connections between an IDA and the village, local officials …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 94-9
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (publication not registered as second-class matter but designated as official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; … affd 268 App Div 765, 50 NYS2d 168 revd on other grnds 294 NY 305 cert den 66 S Ct 60, 326 US 744, 90 L Ed 445). In this …
https://www.osc.ny.gov/legal-opinions/opinion-94-9State Comptroller DiNapoli Releases Audits
… three and four years. For the fiscal year ended June 30, 2018, HCA reported approximately $1.9 million in reimbursable …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … and six recommendations were not implemented. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Announces State Contract and Payment Actions for February 2017
… with Catskill Center for Construction and Development for administration of the Catskill Regional Invasive Species …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017State Contract and Payment Actions in March
… Building Systems Inc. for road realignment at Wellesley Island State Park in Jefferson County. $1.5 million with … Doyle Architects PC for professional design services in Long Island and New York City. Department of Transportation … $331.6 million to CaremarkPCS Health LLC to provide pharmacy benefit services for the Empire, Excelsior and …
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-marchXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… DOCUMENTS Imaging should be integrated into the agency’s normal course of business, and imaged records should be … file types such as PDF, TIFF, and files generated from Word and Excel, may be attached to support transactions. … size. When producing PDF files from documents prepared by another application, such as Word or Excel, agencies should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceX.6 Overview – X. Guide to Vendor/Customer Management
… vendors. 031. . . . . . . To be used by OSC’s Bureau of Payroll Services when processing payroll transactions. These Vendor IDs may not be used by any … vendors. 033. . . . . . . To be used by OSC’s Bureau of Payroll Services when processing payroll transactions. These …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… hold a hearing to review and redetermine an application for retirement allowance or other benefit provided by the … any such hearing to establish a fair and adequate record for the proper disposition of the application; and Whereas, … duly designated by the Comptroller shall preside. A party may represent himself or herself, or be represented by …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsUpstate Transportation Authorities Suffer Revenue Plunge
… pandemic deficits. If ridership continues to languish and does not return to pre-pandemic levels, the authorities will … bill for transit are still uncertain. If ridership does not rebound at these authorities, they may be forced to …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeState Contract and Payment Actions in February
… to the COVID-19 crisis until April 25, 2021. At the administration's request, OSC has been expediting payments … Department $38.5 million with NCS Pearson Inc. for administration of New York State teacher certification exams. …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryDiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… force behind the local economy that has seen growth in the number of businesses, jobs and household income,” … Immigrants represented 60 percent of the area’s population in 2017, much higher than the citywide (37 percent) and … of the recession, there has been a significant increase in the number of businesses in the Jackson Heights area. In …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve its oversight and monitoring of youth … and ensure access to education, special education and medical and mental health services so the youth are prepared … were chronically absent ranging from 11% to 51% of the time. Only 31% of youth eligible for counseling or speech …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthState Comptroller DiNapoli Releases Audits
… – Oversight of the Nourish New York Program (Follow-Up) (2024-F-27) Nourish NY, jointly administered by the Department of … Services Housing Needs Assessment (Follow-Up) (2024-F-36) Homeless shelters across the state provide various …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsWalden Fire District – Disbursements (2014M-184)
… State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Town of East Hampton – Budget Review (B7-16-14)
… their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Village of Schoharie - Board Oversight (2018M-184)
… bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or cause an …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… - pdf] Audit Objective Determine whether energy efficiency and recycling rebates and credits were issued in accordance with program … did not adopt adequate written policies or procedures, and management did not provide sufficient oversight. …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155