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Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … of assistance or care granted or applied for may accept a deed of real property and/or a mortgage thereon on behalf of … (Social Services Law, §106[1]). The person giving such deed or mortgage may redeem the same, generally, by payment …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 95-3
… a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions or any combination … a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement admissions. In view of the … a limited sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions, or any …
https://www.osc.ny.gov/legal-opinions/opinion-95-3NYS Comptroller DiNapoli Announces Coal Investments Under Review
… Common Retirement Fund (Fund) is reviewing 27 thermal coal mining companies to determine whether they are taking steps … minimum standards for transition readiness at coal mining companies first, because they face the greatest risk … not ready to move away from its reliance on thermal coal mining for profits, we may divest our holdings in that …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… As a member of a board of education (board), you’re responsible … expert and independent review. Use this reference guide to familiarize yourself with the different roles and responsibilities in the audit process. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, in the face of a mental health crisis among youth, the NYC Department of Education … latest in State Comptroller DiNapolis series of audits of health and safety in schools finds that in the face of a …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli: 14 School Districts Designated in Fiscal Stress
… Fourteen school districts statewide were designated in some level of … P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2022, down from 23 … recorded for schools since the system’s inception (2012-13 school year). “The number of districts designated in a fiscal …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s … pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Byron – Procurement (2024M-11)
… and Town officials did not always comply with GML Section 103 and the Town’s procurement policy. Had Town officials … obtaining competitive bids as required by GML Section 103 and the Town’s procurement policy. Furthermore, the Town … Town’s procurement policy for 10 purchases totaling $68,103. Did not use request for proposals (RFPs) or another …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Responsiveness to Noise Complaints Related to Construction Projects (Follow-Up) (2019-F-37)
To determine the extent of implementation of the recommendations in our initial audit report, Responsiveness to Noise Complaints Related to Construction...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f37_1.pdfFunds Expected to be Awarded to Small Businesses - September 30, 2024
Funds Expected to be Awarded to Small Businesses - September 30, 2024
https://www.osc.ny.gov/files/reports/excel/small-business-09-30-24.xlsxFunds Expected to be Awarded to Small Businesses - June 30, 2024
Funds Expected to be Awarded to Small Businesses - June 30, 2024
https://www.osc.ny.gov/files/reports/excel/small-business-06-30-24.xlsxState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Potter – Town Clerk (Yates County) A former clerk did not … and accurate manner. Auditors identified a cash shortage of $23,838 during this former clerk’s tenure. The former … audit the clerk’s records as required. As a result of the audit and subsequent investigation, the former clerk …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: MTA Budget Gaps Return
… stability secured by an infusion of state funds last year, the Metropolitan Transportation Authority (MTA) now faces … gaps could grow much wider if various budget risks that the MTA has identified come to pass. “A year ago, the MTA was looking forward to a period of solid fiscal …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… taxes, with some benefits continuing for up to 30 years. Companies have to show why they would not be able to execute … did not get all the required financial information from companies that were awarded tax breaks and other assistance. … statements and 10 companies’ certificates of liability insurance. Two companies did not have to submit applications …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationComptroller DiNapoli Statement on the Passing of Alfred DelBello
… When New Yorkers chose Al DelBello to represent them as the Mayor of Yonkers, as Westchester … Governor, he returned their trust with dedication to public service that helped improve their lives. Over the … When New Yorkers chose Al DelBello to represent them as the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-statement-passing-alfred-delbelloOpinion 89-2
… under the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Opinion 2002-1
… entitlement age, or the coverage and amount of any life insurance utilized in the program. Amendments to a service … credit; maximum service credit; entitlement age; and life insurance coverage and amount; whether an amendment to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1State Agencies Bulletin No. 1852.1
… for tax year 2020. Due to the ongoing COVID-19 pandemic, IRS (Internal Revenue Service) Notice 2021-07 provides … temporary relief for employers and employees using the automobile lease valuation to determine the value of an … please refer to the IRS Publications listed below: IRS Publication 15 (Circular E, Employer’s Tax Guide IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedState Comptroller DiNapoli Releases Audits
… Program (NYSHIP) is administered by the Department of Civil Service (Civil Service). The Empire Plan is the … plan for NYSHIP, and Civil Service contracts with Anthem Blue Cross (Anthem), formerly Empire BlueCross, to administer the …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… State Comptroller, Shantelle P. Kitchen, the Special Agent in Charge of the New York Field Office of the Internal … (“IRS-CI”), Diego Rodriguez, the Assistant Director-in-Charge of the New York Field Division of the Federal … repaid the trust his fellow volunteer firefighters placed in him by allegedly stealing $5.7 million of their money over …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-report