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Opinion 90-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to furnish carpet and provide toys for a day care room on the condition that the room be named in a manner which identifies the grantor …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-50
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the municipality to the project (see, gen., Gill, Korff et al. v County of Onondaga , 152 AD2d 912, 544 NYS2d 393). … reasonable method to protect the State's interest in those cases where the municipality does not deposit its estimated …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town outside village …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 95-10
… construct a fence in front of or encircling a cemetery falling within the third class described in section 291(1). … only in front of the cemetery. With respect to a cemetery falling within the third class described in section 291(1), … construct a fence in front of or encircling a cemetery falling within the third class described in section 291(1). …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 94-25
… the company (see, General City Law, §16-a; Not-For-Profit Corporation Law, §1402[c][3]; Town Law, §176-b; Village Law, … are governed by the provisions of the Not-For-Profit Corporation Law (see Not-For-Profit Corporation Law, §§102[5], 103[a], 1402). Not-For-Profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-25DiNapoli Finds Major Problems with Rochester School District Payments
… to take appropriate action within the law to recover those funds. The board also should reimburse identified underpaid …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… public funds." Fleury, who was supposed to collect fine money for deposit into the court bank account, instead logged the cash … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesDiNapoli Releases April Cash Report
… rose sharply from the previous year, but the outlook is for more moderate growth in coming months,” DiNapoli said. … totaled $6.7 billion, 25.5 percent higher than last year for the same period, which was $11.6 million lower than … with the federal government to reduce reimbursement rates for spending for people with developmental disabilities. …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportDiNapoli: MTA Budget Outlook Improves
… is plenty of time before the next scheduled fare increase for the MTA to refocus its efforts on reducing waste, which … service ($317 million), and lower health insurance costs for active employees and retirees ($218 million) compared to … risen much faster than inflation over the past six years. For instance, since 2007, the cost of a 30-day MetroCard rose …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesState Comptroller DiNapoli Statement on New York City Budget
… DiNapoli released a statement today in response to Mayor Mamdani’s statement on New York City’s budget. In December, … “Today’s statement on the budget by New York City Mayor Mamdani begins the difficult process of more transparently …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetIX.12.C State Responsibility – IX. Federal Grants
… on an as-needed basis, and provides for payment or receipt of CMIA interest liabilities by the state. Cognizant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityMessage from the Comptroller – 2021 Financial Condition Report
… It highlights major issues in programmatic areas ranging from public health to public safety, energy and the …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerDiNapoli Report Spotlights New York's Veterans
… of the approximately 890,000 veterans living in New York served during wartime, including 31 percent in the … Vietnam War-era, according to a snapshot released today by New York State Comptroller Thomas P. DiNapoli. “New York is home to nearly 900,000 men and women who have …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-report-spotlights-new-yorks-veteransXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… Unit must establish the beneficiary as a single payment vendor within the Statewide Financial System. Process and … given to the following fields of the voucher. VENDOR ID Obtain a single payment vendor ID from the Office of the State Comptroller’s (OSC) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsState Comptroller DiNapoli Statement on New York City Teachers' Contract Agreement
… “The news of Mayor de Blasio and the UFT reaching an agreement for a long … largest city and municipal workforce. I applaud Mayor de Blasio and UFT President Michael Mulgrew for reaching this … The news of Mayor de Blasio and the UFT reaching an agreement for a long …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-new-york-city-teachers-contract-agreementDiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… $267 billion in debt, the equivalent of $13,487 for every resident in the state, according to a report issued … Authorities Reporting Information System (PARIS) as issued for state purposes, better known as “backdoor borrowing,” … authority debt includes an additional $66.7 billion issued for authority purposes and $40.9 billion issued on behalf of …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityOther Bulletin No. 82
… Purpose: The purpose of this bulletin is to inform the State University Construction Fund of OSC’s automatic processing of the April 2025 SCF CSEA Salary Increase and provide instructions for … The purpose of this bulletin is to inform the State University … Fund of OSCs automatic processing of the April 2025 SCF CSEA Salary Increase and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-82-april-2025-state-university-construction-fund-scf-civilMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… Purpose To determine the implementation status of the six recommendations made in our initial audit report, … Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Report 2013-S-17 ). Background We … To determine the implementation status of the six recommendations made in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. Dynamic is reimbursed for SEIT Program services through rates set by SED. Dynamic’s … the eligibility of costs and documentation requirements. For the fiscal year ended June 30, 2012, Dynamic reported … $1.1 million in reimbursable costs on its CFR for the SEIT Program. Key Findings Dynamic reported $420,953 …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021 . About … to Vehicle and Traffic Law, the Department is responsible for tracking the expenses of administering the Acts and … ascertain the expenses incurred in administering the Acts for the three State Fiscal Years ended March 31, 2021. On …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle