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Opinion 2001-14
… CONFLICTS OF INTEREST -- Contracts (intermunicipal agreement does not constitute "contract" within the meaning … or employee not deemed to have interest in intermunicipal agreement) MUNICIPAL COOPERATION -- Conflicts of Interest … by the village to the town would fall within the literal definition of a "contract" under section 800(2). In addition, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… Message from the Comptroller April 2025 The distribution of federal resources—and the fiscal relationship between … for Needy Families (TANF), Child Nutrition programs (e.g., school breakfast and lunch), programs for Children and … of approximately $158 million in Elementary and Secondary School Emergency Relief aid from school districts 9 and the …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … era of limited resources and increased accountability, it’s critical that schools make every dollar count," DiNapoli … operating surpluses totaling $6.3 million. To reduce fund balance and stay within the year-end statutory limit for …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1New York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its … Teacher (SEIT) and full-day and half-day Special Class (SC) preschool special education services to children with …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… Comptroller Thomas P. DiNapoli’s op-ed, “ A Ticking Clock for Job Benefits ,” was published in The Albany Times Union … * New York is behind other states when it comes to paying for benefits promised to public employees when they retire. … share of their health insurance premium, health care costs for current and former employees are mounting. While public …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careThe Increasing Threat of Identity Theft
… the identity of another person to obtain goods, money, property, services or credit or to commit another crime. The … the FTC. 33 In addition, victims can visit IdentityTheft.gov , the federal government’s “one-stop” resource for people … by filing a complaint online at [email protected].gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … the time employees worked. Once the district transitioned to using a fingerprint time clock it resulted in less … to state and local government spending and more than 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Trouble Ahead for Local Governments and Schools
… be severe for many municipalities’ finances, according to a report released today by New York State Comptroller … or delayed, DiNapoli called on the federal government to provide aid to local governments before drastic service … Revenue Challenges During the COVID-19 Pandemic Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsDiNapoli Announces $200 Million Commitment for Opportunistic Investments
… a commitment to expand the program making the Fund one of few state pension funds with an Emerging Manager Program in … to emerging hedge fund managers, with a particular focus on the undercapitalized yet outperforming niche segment of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… than 1,100 workers in a Bangladesh factory collapse one year ago to spur global action on these supply chain issues. … and 58,708 shares of Dillard’s valued at $5,629,510.12. Background: Comptroller DiNapoli has engaged portfolio …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightUnified Court System Bulletin No. UCS-171
… Purpose To provide payroll system users with information regarding … Position rules) Number of Update Errors (Incumbents not processed) Number of Update Warnings (Incumbents who were … a warning or error message, they should be considered to have updated “Clean” to the Job Data page. If an incumbent(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedState Agencies Bulletin No. 563
… an approved deduction enrollment form, which is available online. State employees will be invited to identify the … SUNY Foundations for individual campuses is available online at: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesState Comptroller DiNapoli Releases Municipal & School Audits
… with constructing a new fire station and replacing old vehicles and equipment; or the effect these decisions …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsDespite Progress, Pay Gap for Women Persists
… U.S. Census Bureau, 2019 American Community Survey (ACS), Public Use Microdata Sample (PUMS). For population aged 16 … U.S. Census Bureau, 2019 American Community Survey (ACS), Public Use Microdata Sample (PUMS); Table S2412. For …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… stock across the state.” SONYMA is a New York State public benefit corporation created in 1970 to make home ownership …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowTown of Broadalbin - Records and Reports (2018M-63)
… financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Jefferson Central School District – Procuring Services (2021M-42)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Statement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… the Supplemental Nutrition Assistance Program (food stamps). More than 1.5 million New York households benefitted …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalOpinion 88-10
… TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of … TAX LAW, §300 et seq .; GENERAL MUNICIPAL LAW, §103: A petroleum business awarded a municipal contract for fuel … unconstitutional). It was also our opinion, however, that when a municipality and a company have agreed to a contract …
https://www.osc.ny.gov/legal-opinions/opinion-88-10State Comptroller DiNapoli Releases Municipal Audits
… The superintendent made purchases without soliciting bids or quotes as required, which resulted in the town paying … in the accounting system but did not record the form of collections in either record. The clerk also did not … provide adequate oversight of the cash receipt function. A single employee had almost complete control over the cash …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1