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Opinion 2006-10

… property in question includes a town garage and a water tower. You do not indicate whether the water tower was constructed as a water district improvement (see … e.g., Williamsburg Savings Bank v Town of Solon , 136 NY 465 and Havender v Brodbeck , 83 Misc 9, 144 NYS 418, …

https://www.osc.ny.gov/legal-opinions/opinion-2006-10

XII.8.C Payment Intercepts – XII. Expenditures

… circumstances allowed by law and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset payments received from the Business Unit and offset a portion of that payment to another entity. This section provides Business Units with guidance on how to request OSC to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-intercepts

New York City’s Uneven Recovery: An Analysis of Labor Force Trends

… . 11 Emma K. Lee and Zachary Parolin, “The Care Burden During …

https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trends

Financial Outlook for the Metropolitan Transportation Authority

One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdf

DiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties

… in two private forest conservation programs receiving property tax exemptions of up to 80% for which they may be … Comptroller Thomas P. DiNapoli. “New York state offers a property tax break for landowners who commit to protect their … are achieving their goal to improve private forest management. The tax benefits received are worth hundreds of …

https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-properties

DiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations

… & Tunnels (B&T), NYC Transit Department of Buses (Transit Bus), and MTA Bus Company (MTA Bus) need to improve their preparations for extreme weather … Bridges Tunnels BT NYC Transit Department of Buses Transit Bus and MTA Bus Company MTA Bus need to improve their …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparations

Oversight of Sidewalk Sheds (2019-N-9)

To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are safely maintained, and have valid operating permits.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n9.pdf

Affidavit for Benefit Payment (1310.4) (RS4139)

To make a written statement for the purpose of receiving a deceased NYSLRS retiree’s death benefit when there is no executor, administrator of the deceased's estate, surviving spouse, minor child, or beneficiary use form RS4139.

https://www.osc.ny.gov/files/retirement/forms/pdf/rs4139.pdf

DiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000

… Fire Department, Kimberly Simchik, pleaded guilty to stealing over $92,000 from the fire department over a … she will pay restitution of just over $92,000 and faces 1 to 3 years in jail at sentencing. “Kimberly Simchik diverted fire department resources to bankroll her personal life, betraying the trust of the …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000

DiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town

… State Comptroller Thomas P. DiNapoli, Attorney General Letitia James and the New York State Police announced. … State Comptroller Thomas P DiNapoli Attorney General Letitia James and the New York State Police announced …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-town

DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project

… State Comptroller Thomas P. DiNapoli announced his office … said DiNapoli. “Several local elected officials, including State Sen. Todd Kaminsky, Assemblywoman Michaelle Solages, … timeline for the completion of the audits. For access to state and local government spending and more than 50,000 …

https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-project

Opinion 92-34

… Mandatory Surcharge (partial payment of parking fines and surcharges) -- Remission to State Comptroller (partial payment of parking fines and surcharges) PARKING AND TRAFFIC REGULATIONS -- Mandatory Surcharges (partial payment of parking fines and surcharges) …

https://www.osc.ny.gov/legal-opinions/opinion-92-34

DiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State

… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s Office of Unclaimed Funds. TUNKARA was arrested on July 19, 2022 and … charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptrollers …

https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-state

Opinion 2001-5

… 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. FIRE DISTRICTS -- … p 329; Memorandum to the Governor of the Department of State for S. 1771 of 1983, July 26, 1983; Memorandum to the …

https://www.osc.ny.gov/legal-opinions/opinion-2001-5

New York City’s Uneven Recovery: An Analysis of Labor Force Trends

This report aims to understand the main differences in labor force participation among New York City’s workers and discusses discusses some of the reasons for the City’s uneven recovery when compared to the rest of New York State and the nation.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2023.pdf

Reporting Requirements Changes (2015) – Reporting Elected and Appointed Officials

… the activities and time from the calculation of average number of days worked per month. Clerk or Secretary Employer … system on the Resolution. Employer may omit NYSLRS registration numbers and Social Security numbers from the publicly posted Resolutions. Employer must omit NYSLRS registration numbers and Social Security numbers from the …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changes

DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves

… at $38.7 billion just four months ago have been reduced to $3.4 billion, according to a report released today by State Comptroller Thomas P. … resources are used for critical infrastructure projects to reduce debt issued and to bolster reserve funds beyond … at $387 billion just four months ago have been reduced to $34 billion according to a report released today …

https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reserves

DiNapoli & NYC Make it Easier to Save for College

… among financially disadvantaged and culturally diverse families." The request to eliminate the minimum contribution … Program provides a platform to empower communities and families to save for their children's post-secondary … Opening up these college savings vehicles to more families will go a long way in helping NYC Kids RISE achieve …

https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-college