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The Dedicated Highway and Bridge Trust Fund: A Shrinking Investment in New York's Future, February 2014
This is the third report released by the Office of the State Comptroller on the State’s Dedicated Highway and Bridge Trust Fund.
https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-highway-fund-2014.pdfOpinion 97-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service … of an incorporated volunteer fire company located in a fire district may not participate in a service award …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Health and Safety of Children in Foster Care (Follow-Up) (2019-F-23)
We have followed up on the actions taken by officials of the New York City Administration for Children’s Services (ACS) to implement the recommendations...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f23.pdfDiNapoli Announces State Contract and Payment Actions for August 2015
… State Comptroller Thomas P. DiNapoli announced today his office approved 1,821 contracts valued at $1.9 billion and … of Transportation $152.9 million construction funding to NYC for the Belt Parkway Bridge over Mill Basin. $47.6 … Children’s Services. Department of State $1.2 million to NYC for the waterfront revitalization program. New York State …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015DiNapoli Urges Focus on Addressing Rural Challenges
… rural counties’ labor force shrunk by 13,707 workers and lost 2,580 jobs. While the average unemployment rate of these …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesDiNapoli: 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 …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youth2025 Gender Pay Gap
Women in New York working full time earned 87.3 cents on the dollar compared to men in 2023.
https://www.osc.ny.gov/files/reports/pdf/2025-gender-wage-gap.pdfTown of Cohocton – Procurement (2025M-13)
… practices? Audit Period January 1, 2023 – January 31, 2025 Understanding the Program Generally, municipal purchases … extravagance and fraud, while allowing interested vendors a fair and equal opportunity to compete. Whether … solicitation effort is needed to reach as many qualified vendors as possible. The Town purchased approximately $3.7 …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Opinion 91-30
… may make purchases directly from a State contract vendor pursuant to any State commodities purchase contract … that the municipality purchasing from the State contract vendor "shall accept sole responsibility for any payment due the vendor" and that "[a]ll purchases shall be subject to audit …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 207 of the 567 (37 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Opinion 92-26
… the jurisdiction's next budget and tax levy and subsequent payment to the county. September 23, 1992 Donald E. Freed, …
https://www.osc.ny.gov/legal-opinions/opinion-92-26DiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… resigned as the Almond town clerk in Allegany County in Spring of 2021. “This plea was accomplished based on the … effort and work of the Comptroller’s office, the NY State Police, and the Steuben County DA’s Office,” said … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthEnroll in the Vendor Self-Service Portal
… and enroll in various State programs and initiatives (for example, receiving purchase orders and payments … can create your user ID to access your vendor information. For step-by-step instructions, see Supplier (Vendor) System Help . If you’ve already registered for NYS Vendor ID but never received, or no longer have, an …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalOpinion 95-21
… IMPROVEMENT DISTRICTS -- Consolidation (procedures for) SEWER DISTRICTS -- Consolidation (procedures for) TOWN LAW, §206: A town board may, on its own motion, and … two or more special improvement districts established for the same purpose, subject to public hearing and …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Opinion 91-13*
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Leases (as constituting indebtedness for … corporation) -- Installment Purchase (authority for real property acquisition) INDUSTRIAL DEVELOPMENT AGENCIES -- … that, if the municipal corporation fails to appropriate money for the lease payments, the municipal corporation …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… Services (DHSES), which is the primary agency responsible for overseeing the state’s transition to NG911, is years … and multiple state and local government agencies. For counties throughout the state to successfully begin the … operability is dependent on counties’ readiness for NG911. Twenty-two of the 36 counties (61%) that responded …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911A Statement from Comptroller DiNapoli on the Murder of George Floyd
… spoke of the ‘fierce urgency of now.’ Now is the moment for us to join together to build a more just and inclusive … with us an elevated level of compassion and understanding for one another. Yes, emotions are raw right now. But it is … issues of race and equality are crucial not only for progress in Black and Brown communities, but for all …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydDiNapoli: New York City's Immigrant Population Playing Increased Role in Economy
… Immigrants accounted for $257 billion in economic activity in New York City in 2013, nearly one-third of the city’s total economic output …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-new-york-citys-immigrant-population-playing-increased-role-economyOpinion 98-9
… company's services within the district and provide for the payment of that fee to the company. Town Law, §198(10-f)(a) … stated in the contract, that there is no authority for the payment of amounts to the service provider above the … the companys services within the district and provide the payment of that fee to the company …
https://www.osc.ny.gov/legal-opinions/opinion-98-9