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Selected Management and Operations Practices (2020-S-38) 180-Day Response
To determine whether the New York Power Authority’s electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these programs could be achieved; and whether it's EVolve NY program met its initial goals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38-response.pdfCybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.pdf2026 Corporate Governance Stewardship Priorities
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2026-stewardship-priorities.pdf2025 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2025-corporate-governance-stewardship-report.pdfOversight of the Practice of Funeral Directing (2022-S-47) 180-Day Response - DOH
To determine if the Department of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and regulation and if the New York City Department of Health and Mental Hygiene is effectively overseeing selected aspects of the practice of funeral directing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-22s47-doh-response.pdfDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… and improvements over the next two decades, according to a report issued today by State Comptroller Thomas P. … inconvenience for residents and businesses. New York needs to significantly invest in this area, or we're going to suffer the consequences. Unfortunately, paying for these …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDiNapoli: Local Sales Tax Growth Slows
… Local sales tax collections in 2014 suffered the slowest … in uncertain economic times,” said DiNapoli. “When our local governments have slower-than-expected revenue growth, … the future. As the 2015 fiscal year unfolds, I recommend local leaders continue their vigilance in monitoring their …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsDiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… details about fees and expiration dates. While some gift card sellers have done away with inactivity fees, consumers … should still ask whether fees apply when purchasing a gift card. As a rule of thumb, DiNapoli said New Yorkers should … to call and check the balance remaining on the card; and Replacement fees for lost or stolen gift cards. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonDiNapoli Honors Hispanic Leaders
… Retired 1199 SEIU, UHWE Judith Aucar, Executive Director, El Centro Hispano, Inc. State Comptroller DiNapoli and … American Advancement; Judith Aucar, Executive Director, El Centro Hispano, Inc. and Yadira Ramos-Herbert, Mayor of …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersOpinion 94-19
… zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to … zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt … Whether the face amount of zero coupon bonds ie deep discount bonds on which no periodic interest is payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 89-23
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at less than fair and adequate consideration) … A village may allow a State agency, by lease or license, to utilize space in the village hall several times per month …
https://www.osc.ny.gov/legal-opinions/opinion-89-23DiNapoli: Read Fine Print on Gift Cards this Holiday Season
… details about fees and expiration dates. While some gift card sellers have done away with inactivity fees, consumers … should still ask whether fees apply when purchasing a gift card. DiNapoli said New Yorkers should use their gift cards … to call and check the balance remaining on the card; and Replacement fees for lost or stolen gift cards. DiNapoli's …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonOpinion 88-42
… to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to … instituting legal action or by exercising its common law right of setoff. 1979 Opns St Comp No. 79-131 is superseded … the self-help remedy of setoff. Setoff is a fundamental right, based on the principle that natural justice and equity …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Employment Recovery Is Slow for New Yorkers with Disabilities
… disabilities, and these rates have not declined as quickly in New York as they have nationally. 1 In addition, the national share of people with disabilities who are working reached a new high in 2022, while the share in New York continued to decline … disabilities and these rates have not declined as quickly in New York as they have nationally …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… proposes several actions to improve affordability, speed housing construction, expand child care opportunities, mitigate food insecurity, address energy costs and invest in clean water. … proposes several actions to improve affordability speed housing construction expand child care opportunities mitigate …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressNew York’s Economy and Finances in the COVID-19 Era
… Nevada. The State remained third, behind California and Texas, with total annualized personal income of just under …
https://www.osc.ny.gov/reports/covid-19-september-30-2020New York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… the economic shutdown, suffering 30 percent of the State’s total employment decline despite representing only 9.8 … sector have low average annual wages. Fortunately, since May 2020, the leisure and hospitality sector has recovered … institutions in New York City. Recent news of plans to reopen Broadway theaters in September may accelerate recovery …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021DiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… Thomas P. DiNapoli today announced the sentencing of Leslie Schwinzer, of Knoxville, Tennessee, for stealing pension checks that had … in United States District Court for the Eastern District of Tennessee at Knoxville. “Leslie Schwinzer lied about her … Thomas P DiNapoli today announced the sentencing of Leslie Schwinzer of Knoxville Tennessee for stealing …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the … use of professional judgment to assess the quantitative and qualitative circumstances surrounding each particular … The determination of materiality and the resulting impact on accounting decisions requires the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
Article 6 of the State Finance Law requires the Comptroller to classify each fund not classified by law into a fund type for financial reporting purposes in conformance with GAAP
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafr