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FOIL Subject Matter List
List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law (Public Officers Law, § 87 (3)(c))
Executive Order - Ensuring Diversity and Inclusion
Every State employee is treated equally before the law and has the right to full enjoyment of the protections, rights and obligations provided by law.
https://www.osc.ny.gov/files/procurement/pdf/executive-order-equal-opportunity.pdfIX.9.C Transfer Procedure – IX. Federal Grants
… a state fund. The following information must be provided in the request: Chapter, section, year, page and lines of the law authorizing the transfer; Federal Fund(s), Project ID(s), … including the fund name or program in which funds are being transferred into, and must include the specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… Newsday on Monday published an op-ed from New York State Comptroller … the state Education Department’s Blue Ribbon Commission on Graduation Measures recommended to the Board of Regents … Newsday on Monday published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsOpinion 90-15
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police … of position of deputy town police commissioner) TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Glossary
… Abandoned Property Law The New York State Abandoned Property Law can be found in McKinney’s Consolidated Laws of New York, Book 2 ½, or on … Office of Unclaimed Funds requesting payment for monies being held by the New York State Comptroller. Claimant …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryTown of Summit – Town Clerk (2024M-51)
… manner 98 percent of the fees collected in accordance with New York State (NYS) Town Law (Town Law) Section 30 which required the …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Do Not Call Enforcement Efforts (Follow-Up)
… was sometimes inaccurate, incomplete, or inconsistent with other relevant information. We also concluded that the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followOpinion 89-18
… courses of training required of assessors. A town is entitled to recover unauthorized payments made to an … payment by the town to the chairman was not authorized, what steps the town may take to recover the amount of … §1 of the State Constitution ( Mullane v McKenzie , 269 NY 369; Boyd v Collins , 11 NY2d 228, 228 NYS2d 228; Mount …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 94-17
Whether a city may include in the next succeeding real property tax levy the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract with a refuse hauler
https://www.osc.ny.gov/legal-opinions/opinion-94-17DiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… noted that the most recent initiative known as the Grants Gateway leverages technology to streamline contracting, … report recommends: Quarterly reports using the new Grants Gateway data on the timeliness of prompt contracting and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsCourt Facilities Aid and Assistance Program (2019-S-4)
To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for only eligible expenses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s4.pdfOpinion 2007-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE … as well as “base salary.” These amendments were “[b]ased on the same parity logic which supported” the original salary …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… March 4, 2021 Edition Selected Economic Trends New York Unemployment Claims Show a Year of Economic Devastation A year after the first case of COVID-19 was reported in New York State, the economic … A year after the first case of COVID19 was reported in New York State the economic …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Town of Laurens - Budget Review (B4-14-21)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Towns tentative budget for the 2015 fiscal
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Opinion 88-48
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … Finger Lakes Solid Waste Management Authority. However, in order to assure that equipment purchases are made in furtherance of the corporate purposes of the Authority and …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… the money by submitting fraudulent vouchers for payment to the Town of Erin. “This indictment shows that nobody is … wastes taxpayer dollars, and that is why I will continue to pursue those who betray the public trust.” "Cases such as … auditors and investigators from my office will continue to partner with Attorney General Schneiderman and law …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicLivonia Central School District – Conflict of Interest (2024M-89)
… Central School District (District) officials had interests in District contracts that were not in compliance with the District’s code of ethics. Key … Central School District District officials had interests in District contracts that were not in compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Controls Over the Empire State Supportive Housing Initiative (Follow-Up)
… included in our initial audit report, Controls Over the Empire State Supportive Housing Initiative ( 2022-S-22 ). About the Program Established in 2016, the Empire State Supportive Housing Initiative (ESSHI) is part of … included in our initial audit report Controls over the Empire State Supportive Housing Initiative 2022S22 …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-follow