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State Comptroller DiNapoli Releases Municipal & School Audits
… not account for the projects in separate capital projects funds. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Rensselaer County Industrial … Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… not always follow required placement policies, which set how certain groups of students should be prioritized. … the best opportunity for a bright future,” said DiNapoli. “My office’s audit found that the city’s process is … low-income students. But because every NYC student can receive meals, NYCPS does not always collect the required …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Agencies Bulletin No. 1957
… governing Educational Assistance Benefits and describing how the Educational Assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021DiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… displays funding, staffing levels and service performance for 36 city agencies. This data is updated regularly and … (1,396), Fire Department (17,095), Administration for Children’s Services (6,455), Department of Health and … a reported decline of at least 50% of tracked services. For example, the Law Department saw the number of cases …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyFreedom of Information Law (FOIL)
… Officers Law (§§84-90), is designed to ensure public access to government records. Under FOIL, an agency must make … before they are sent to you. Include your email, mailing address and a telephone number where you can be reached … of OSC’s operations, you may be able to find them on the Open Book New York page. Note: If you are requesting OSC …
https://www.osc.ny.gov/help/foilMachias Fire District – Financial Operations (2026M-14)
Did the Machias Fire District District Board of Fire Commissioners Board and Treasurer properly manage the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Opinion 92-43
… -- Policies and Procedures (inclusion of purchases by town highway superintendent); (supersession of State statutes … governing contracting process) STREETS AND HIGHWAYS -- Highway Supplies and Equipment (necessity to obtain prior … board approval in procurement policies and procedures) HIGHWAY LAW, §§140, 142, 284; GENERAL MUNICIPAL LAW, §104-b: …
https://www.osc.ny.gov/legal-opinions/opinion-92-43DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… State auditors examining hotels and motels used to house the homeless found poor conditions still exist at many facilities across New York state with significant … State auditors examining hotels and motels used to house the homeless found poor conditions still exist …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessEDSS - Glossary of Terms
… Exemption Request Agency Reference Number Any number, letter or combination of, apart from the contract number, … including renewals) The total amount of the procurement award. Examples: If a state agency has a $3 million dollar … procurement results in contracts that have an annual award value of $560,000, the procurement total would be $2.8 …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 90-29
… FUNDS -- Unclaimed restitution payments (transfer to general fund not permissible) CIVIL PRACTICE LAW AND … collected by the county probation department prior to November 1, 1984. You ask whether unclaimed restitution payments which were collected prior to November 1, 1984, may be transferred to a county's general …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-60
… fair reasonable terms for such arrangements. You ask under what circumstances an agreement designated as a "license" or … Concerning what circumstances an agreement designated as a license or …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 98-14
… to be appropriated and to be raised by real property taxes for townwide purposes; and (2) the amounts proposed to be appropriated and to be raised by real property taxes for town outside village purposes. Article 8 of the Town Law … of revenues and expenditures of the administrative unit for the ensuing fiscal year. Estimates must be submitted in …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Selected Management and Operations Practices
… according to statute, accurately reported job creation goals and other program metrics, and phased out customers of … according to statute accurately reported job creation goals and other program metrics and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… Wall Street’s pandemic boom came to an end in 2022, with pretax, first … year, according to State Comptroller Thomas P. DiNapoli’s annual report on New York City’s securities industry. “The … Continued support for other sectors that have been slow to recover is needed to speed recovery to their …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… The analysis looked at New York City, Yonkers, Buffalo, Syracuse and Rochester, the “Big Five” school districts in … around 62% of their funding for operational spending and Syracuse and Yonkers set aside 36% and 38%, respectively. The … of the city’s 3-K initiative (universal free educational childcare for 3-year-olds), which began before the pandemic …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesState Agencies Bulletin No. 741
… Purpose To inform agencies of the purpose of DTA/COR requests and instructions regarding the processing of these requests. Affected Employees Employees whose Job Data or … as soon as possible before the agency cutoff date so requests can be processed timely and any additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureTravel Advisory No. 16
… Subject: GFO Update – Chapter XIII, Section 9 - Allowed Values for Processing Payments in SFS Reference: Guide to Financial Operations: Chapter XIII, Section 9 – Allowed Values for Processing Payments in SFS Guidance: The Office of … Chapter / Section Name Description XIII.9 Allowed Values for Processing Payments in SFS – Business Purpose …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsOpinion 90-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … may contract with a private corporation to exercise the powers and perform the duties of the positions of assessor building inspector …
https://www.osc.ny.gov/legal-opinions/opinion-90-53State Agencies Bulletin No. 502
… Pay, using the Action/Reason, Leave Without Pay/ WPS (WC 60% Sup) . Note : It is vital that agencies report the … to work. The Action/Reason of Return from Leave/RPS (Rein WC 60% Sup) must be used. To assist agencies with reporting … the Reinstatement 4/1/86-6/30/92 Leave of Absence/ WSP (WC Sup) Return from Leave/ RSP (Rein WC Sup) 7/1/92-6/30/04 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensation