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Opinion 89-13
… responsible bidder furnishing the required security after advertisement for sealed bids in the manner prescribed by … April 24, 1989 James E. Konstanty, Esq., County Attorney County of Otsego …
https://www.osc.ny.gov/legal-opinions/opinion-89-13DiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… A former Town of Throop Supervisor was arrested and pleaded … guilty today to stealing nearly $11,000 from the town over a two-year period, State Comptroller Thomas P. DiNapoli, … announced. William Tarby pleaded guilty to Grand Larceny in the Fourth Degree and Official Misconduct. As part of his …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townState Agencies Bulletin No. 2178
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 CSEA DMNA Uniform Maintenance … The purpose of this bulletin is to provide agency instructions for processing the 2023 CSEA DMNA Uniform Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2178-2023-uniform-maintenance-allowance-employees-division-military-andAllocation and Budgetary Controls Over Unrestricted Funds
… if the Research Foundation for the State University of New York had: a fair and equitable methodology for charging (assessing) SUNY campuses for the costs of central office operations and statewide initiatives; … and sufficient budgetary controls over allocations of unrestricted funds. Background The Research Foundation for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … 2024, Department members elected the former Treasurer as the new Department President (current President) and a new … These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, 2025, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122City of Little Falls – Budget Review (B25-3-9)
… million to liquidate deficits in its general, water and golf funds as of December 31, 2025. This debt can include the … sales, $1.6 million for sewer rents, and $138,500 for golf revenues. These revenues may not be reasonable. The …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9City of Yonkers – Budget Review (B22-6-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the City to submit its proposed … Includes $33.7 million for contractual settlements. Seven of the City’s eight union collective bargaining agreements …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Rensselaer … (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and … They also ensured that transactions aligned with the corporation’s purpose and were conducted in accordance …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… IT security awareness training for computer users. City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168) The City of Poughkeepsie Industrial Development Agency (CPIDA) Board did …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0NYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… (Fund) is evaluating 28 publicly traded integrated oil and gas companies to determine if they are prepared for the … to transition to the emerging net zero economy. “Oil and gas companies face significant and complex economic, … do not have viable plans to adapt.” Integrated oil and gas companies – including ExxonMobil, Chevron, Shell, BP and …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesState Agencies Bulletin No. 2077
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 CSEA DMNA Uniform Maintenance … The purpose of this bulletin is to provide agency instructions for processing the 2022 CSEA DMNA Uniform Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2077-2022-uniform-maintenance-allowance-employees-division-military-andCUNY Bulletin No. CU-727
… Earnings Code HSD : Earnings Begin Date: Pay Basis Code ANN – 12/15/2021 Pay Basis Code HRY – 12/31/2021 or, if the … eligibility criteria. Earnings End Date: Pay Basis Code ANN – 12/15/2021 Pay Basis Code HRY – 12/31/2021 or, if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-727-2021-city-university-new-york-cuny-nurses-health-specialtyState Comptroller DiNapoli Releases Municipal Audits
… reports with DiNapoli’s office, as required by state law. The supervisor did not provide the board with complete, …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… legislation to create an optional investment pool to help the state and local governments fund retiree health insurance and other post employment benefits (OPEB). DiNapoli estimates the unfunded OPEB liability of New York state to be $68.2 … legislation to create an optional investment pool to help the state and local governments fund retiree health insurance …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careUpdate Vendor Information and Access
… As a New York State vendor, you must ensure your business information is accurate and up to date with the Office of the New York State Comptroller (OSC). You have the option to do … As a New York State vendor you must ensure your business information is accurate and up …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessOpinion 89-11
… all or a portion of the tax to the department of which it is part. As previously noted, however, sections 9104 and 9105 … as otherwise provided in any special law." Therefore, where an exempt firemen's benevolent association has been … of such corporation shall be the maintenance of suitable headquarters for, and the promotion of fraternal intercourse …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 93-4
… TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, §§10.00, … 35.00: A town board may authorize the issuance of bonds to finance tax certiorari judgments. The resolution … judgment and if so whether the resolution is subject to referendum or a supermajority vote of the board …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Shareholders to Exxon: It's Time to Address Climate Change
… State Comptroller Thomas P. DiNapoli and the Church of England — supported by more than 60 institutional investors — … the Head of Responsible Investment for the Church of England's investment fund said, "I am delighted investors … Proposal December 2015: The Fund and the Church of England file their proposal with ExxonMobil January 2016: …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… authorities nearly $5 billion in long and short term loans to finance eligible clean water and drinking water projects. The following describes the types of loans that are currently available from the revolving fund (long term leverage loans, short term direct loans, and long term direct loans) …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… This audit covers the period from April 2017 through June 2022. About the Program HCR is the State’s affordable housing … this assistance. Between April 1, 2017 and June 6, 2022, HUD allocated over $244 million in CDBG funds to HCR, … for new safety protocols. However, as of June 9, 2022 – more than 2 years after the start of the pandemic – …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding