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Opinion 2004-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: A fire district may not impose fees for emergency …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Preferred Source Contracting (Follow-Up)
… included in our initial audit report, Preferred Source Contracting (Report 2014-S - 77 ). Background New York State’s Preferred Source Program, established under Section 162 of the New York State Finance Law (Law), grants “preferred source” status to Corcraft and not-for-profit organizations …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followStatement from New York State Comptroller Thomas P. DiNapoli on the Passing of Former Governor Mario Cuomo
… "New York has lost one of its greatest leaders with the … My heartfelt condolences to his wife Matilda, Governor Andrew Cuomo and the entire Cuomo family." … New York has …
https://www.osc.ny.gov/press/releases/2015/01/statement-new-york-state-comptroller-thomas-p-dinapoli-passing-former-governor-mario-cuomoRFP#0005 – Securities Litigation Counsel, SEC and Corporate Governance Counsel, Delaware Corporate Law Counsel, Evaluation and Class Action Services Counsel, and Foreign Litigation Counsel (“Legal Services Modules”)
… Request for Proposals Issued May 12, 2025 Through this Request for Proposals, Thomas P. DiNapoli, Comptroller of the State … other information as it becomes available, is available for download through the following links: Request for …
https://www.osc.ny.gov/procurement/rfp0005Internal Controls Over Selected Financial Operations (Follow-Up)
… Control Law (Law), creating the State Liquor Authority and the Division of Alcoholic Beverage Control (both commonly and hereafter referred to as SLA). SLA promotes the health, welfare, and safety of the people of the State, and to the extent …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… GL BU may be required. Independent transaction processing in the General Ledger is not considered a requirement for a … oil spill-related confidential information that is stored in the SFS) is a consideration for a separate GL BU. Data … and is a balancing ChartField, and as such, transactions in the SFS must balance (by debits/credits) by BU. Where …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuMoravia Central School District – Lead Testing and Reporting (S9-25-2)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … officials did not have a sampling plan to identify all water outlets for sampling or exemption. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Opinion 88-79
… income earned by the village from the disposition of grant funds, including the repayment of principal and interest of … is deemed "miscellaneous revenue" which must be used for community or economic development activities eligible for … including villages, to apply for, accept and expend funds made available by the Federal government, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… stemming from related charges in federal court. As part of the plea agreement, Wormuth must also pay $1,250 in … State Board of Elections. The felony complaint relied, in part, on statements that Wormuth made to the FBI, including …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingInactivate Position Pool on the Department Budget Table in PayServ
Inactivate Position Pool on the Department Budget Table in PayServ
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/1403att6.pdfLingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.pdfDiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… first nationwide in nonprofit jobs and organizations, with nearly 1.3 million employees and more than 31,000 … to promote openness in government and provide taxpayers with better access to the financial workings of government. … … first nationwide in nonprofit jobs and organizations with nearly 13 million employees and more than 31000 …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsFOIL 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))
https://www.osc.ny.gov/files/help/pdf/foil-subject-matter-list.pdfState Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… IDA's in New York's communities seek to generate economic activity … grow and expand. The importance of economic development in our state demanded that we come up with better methods to … are not met, we can address many of the concerns raised in audits by my office over the years. Equally important, …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentEducation Law Section 2023-b
Education Law Section 2023-b
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/education-law-section-2023-b.pdfDiNapoli and Rice Halt Pension Scam
… payments from the New York State and Local Police and Fire Retirement System. “This is an egregious exploitation of … with District Attorney Rice’s office, we were able to protect the integrity of the state pension fund, recoup the stolen money, and send a clear warning to those who try to defraud the system. I thank District …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamOpinion 88-34
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Investors: Exxon Needs to Step Up on Climate Change
… On the eve of ExxonMobil’s annual meeting, New York State … supported the 2-degree scenario analysis. New York state’s pension fund and the Church of England co-filed the proposal …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-change