Search
Opinion 88-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … note, however, that neither the Village Law, nor any other State statute of which we are aware, specifically provides …
https://www.osc.ny.gov/legal-opinions/opinion-88-2DiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… statement in support of a shareholder proposal presented at Ralph Lauren’s annual shareholders meeting in Manhattan … said. “As global investors, the New York Common Retirement Fund supports the AFL-CIO’s proposal. Ralph Lauren uses … State and Local Retirement System on behalf of more than one million state and local government employees and retirees …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsDiNapoli: MTA Budget Continues to Face Serious Risks
… by the MTA more than tripled between 2000 and 2019, rising from $11.4 billion to $35.4 billion. The MTA expects debt … billion cost. While it is the largest capital program in the MTA’s history (costing 62 percent more than the … the 2020-2024 capital program and projects remaining from prior programs in five years, the MTA will need to more …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksOutreach Events
… Outreach Program is to increase public awareness about the New York State Comptroller’s Office of Unclaimed Funds (OUF). To achieve this goal, the … 6, 2025 9:00 am - 2:00 pm Peekskill Farmers Market Bank St. Peekskill, NY Westchester September 9, 2025 10:00 am - …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsOpinion 2008-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (calculation of … unused vacation leave for the next subordinate officer in a village police department results in an … by dividing the next subordinate officer's annual salary by an "hourly rate divisor." 1 The collective …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6DiNapoli: NYC Finances Gain Stronger Footing
New York Citys economy and finances are recovering largely due to unprecedented federal economic stimulus for businesses and individuals and direct federal relief to New York state New York City and the Metropolitan Transportation Authority according to a report released by Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingSelected Aspects of Supporting Small Businesses
… (SBS) mission is to help “unlock economic potential and create economic security for all New Yorkers by … New Yorkers to good jobs, creating stronger businesses, and building thriving neighborhoods across the five … Retention Grant (ERG) program to assist businesses and non-profit organizations across all five boroughs in …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesCompliance With Navigation Law
… requirements to ensure boaters’ safety and quality of life on State waters in accordance with New York State Navigation Law (Navigation Law). The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … 1,681 of them. During the audit, the division had taken steps to speed up kit processing; however, it was not able to …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli Calls for Long-Needed State Debt Reform
… New York state has one of the nation’s highest debt levels, … Fiscal Year (SFY) 2021-22 to $88 billion in SFY 2026-27. A new report by State Comptroller Thomas P. DiNapoli identifies … infrastructure projects languishes,” DiNapoli said. “Caps and other restrictions on debt set in statute have not …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformNorwich City School District – IT Asset Management (S9-22-18)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … with a combined total cost of $1,449 were not inventoried. In addition, officials have not adopted a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18DiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… population with broadband available in their neighborhood, but more than one million, or 13.8%, of households do not have access or a subscription to home broadband services, … DiNapoli urged the state to craft a detailed strategy that can leverage federal funding provided under the American …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandOpinion 88-65
… §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow … for the issuance of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee therefor. This is in reply to your letter which asks our opinion as to whom a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 96-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … of apportioning costs under cooperation agreement) TOWN LAW, §§176(10), 176-b; GENERAL MUNICIPAL LAW, §119-o: Several …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Artificial Intelligence Governance
… Objective To assess New York City’s progress in establishing an appropriate governance structure over the … and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to aid their operations. For example, the NYC Police Department (NYPD) uses AI to power its facial …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… financial feasibility analyses, according to a new audit from State Comptroller Thomas P. DiNapoli. “The New York City … there’s little accounting for the benefits the public gets from these tax breaks and other incentives,” DiNapoli said. … “My audit found the agency needs to do a much better job in ensuring that applicants have been thoroughly vetted and …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationNYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… two systems, which pay service and disability retirement benefits to public employees and death benefits to their … and hurt Main Street, we are fortunate that our state pension fund entered this uncertain time as one of the … were living longer and that members are retiring at a higher percentage than projected. These demographic …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22Opinion 98-7
… or statutory amendments that bear on the issues discussed in the opinion. BOND AND NOTES -- Periods of Probable … see also Local Finance Law, §38.00[a]). Expenditures from such a fund would not be subject to referendum … reserve fund for a "type" of equipment. Expenditures from such a fund, however, would be subject to permissive …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Opinion 2005-2
… tax monies may be expended for any purpose, other than an illegal purpose or a purpose contrary to public policy, that … purpose which the treasurer, in good faith, believes to be illegal or improper, even if the expenditure has been … be held liable for the expenditure of such monies for an illegal or improper purpose (see, e.g., 1997 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Global Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… including co-filers the Vermont State Employees' Retirement System, the University of California Retirement Plan and The Brainerd Foundation, represents … on climate trends or risk being left behind.” The Paris UN Climate Conference concluded with world leaders committed …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-future