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Opinion 92-40
… sums as it may deem proper to provide for the separation, collection and management of solid waste in the county. That … of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … by a municipality without express statutory authority (see NY Const., art XVI, §1; Sonmax, Inc. v City of New York , 43 …
https://www.osc.ny.gov/legal-opinions/opinion-92-40DiNapoli Releases Report on Nonprofit Industry
… nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased … 2017-2022, they declined in New York and the number of jobs also fell by 4.1%. “Nonprofits play an important role in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryAdministration of the Article 8-A Loan Program (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, Administration of the Article … of these owners are not supported. We determined that over time, these interest rate reductions will cost the Program … of the Article 8-A Loan Program ( 2013-N-4 ) NYC Department of Consumer Affairs: License Fee Revenues ( …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followComptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… Thomas P. DiNapoli today announced that $111,180 in unclaimed funds has been returned to Buffalo city residents since he …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsState Contract and Payment Actions in July
… Comptroller’s review and approval of contracts related to the COVID-19 crisis, was rescinded effective June 25, … 211, issued on July 6, 2021, declared a disaster emergency due to gun violence and suspended the Comptroller’s approval … 88,000 payments valued at nearly $177.3 million primarily due to errors, improprieties or lack of documentation. Track …
https://www.osc.ny.gov/press/releases/2021/08/state-contract-and-payment-actions-julyUse of Electronic Benefit Cards at Prohibited Locations
… entities are authorized, under section 151 of the Social Services Law to: impose sanctions, including monetary …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… New York State Comptroller Thomas P. DiNapoli and State Police … found in the village’s records. A subsequent investigation by DiNapoli’s office and law enforcement determined that … from February 2017 to May 2023. At random intervals he put money back into the village’s accounts totaling $19,302. …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsExecutive Order - Ensuring Diversity and Inclusion
Every State employee is treated equally before the law and has the right to full enjoyment of the protections, rights and obligations provided by law.
https://www.osc.ny.gov/files/procurement/pdf/executive-order-equal-opportunity.pdfFOIL Subject Matter List
List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law (Public Officers Law, § 87 (3)(c))
https://www.osc.ny.gov/files/help/pdf/foil-subject-matter-list.pdfImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… Purpose To determine the implementation status of the four … who is enrolled in a Plan can be disenrolled retroactive to the effective date the recipient lost eligibility. …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationOpinion 89-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … A municipal housing authority is exempt from the payment of court filing fees. This is in reply to your inquiry asking …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Distribution of Utility Arrears in New York State
… customers statewide, with $1.8 billion owed to utility companies across the State. A preponderance of these … are downstate: 60 percent of customers in arrears are in New York City and Long Island and they comprise 68 percent of … Authorizing Phase 1 Arrears Reduction Program . Cases 14-M-0565, 20-M-0266, 20-M-0479. Issued June 16, 2022. 4 The …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… Legislative bill S.7352/A.09823 was signed into law on Dec. 17. The measure, … our audits and fiscal profiles of communities across New York, my office has continually emphasized the importance of …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningVendor Responsibility Review Process
… only award contracts to responsible vendors. A responsible vendor must have the: integrity to justify the award of … entity’s duty to evaluate the responsibility of the vendor before awarding the contract. This is an important … contracting entity must file a Vendor Responsibility Profile with the Office of the State Comptroller. On this …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… ensured officials did not have prohibited interests in District contracts. Determine whether claims were for appropriate District purposes and audited and approved … prior to audit and approval. The Board did not adopt a code of ethics, as required by law. A Commissioner had a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151State Agencies Bulletin No. 1327
… Purpose To inform agencies of new earnings codes and procedures for … Summer seasonal employees (with a Pay Basis Code equal to HRY) in the State University Professional Services … than the last day of a pay period, the employee is likely due a refund of a portion of the monies withheld in that pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonalOversight of Water Supply Emergency Plans (Follow-Up)
… Oversight of Water Supply Emergency Plans (Report 2021-S-39 ). About the Program The Department of Health (DOH) is …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followOpinion 93-12
… (travel expenses - spouse of school board member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district may not authorize the incurrence and payment of travel and lodging expenses of the spouse of a … education who accompanies the board member in attending a conference, even if board member has provided advance payment …
https://www.osc.ny.gov/legal-opinions/opinion-93-12State Agencies Bulletin No. 960
… Purpose To provide agencies with procedures to populate retirement records in PayServ for employees who enroll in ERS. Affected … contributions. As a first step, OSC has revised the Retirement Plan Table in PayServ for Plan Type “7Y” (ERS) to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemUse of State Appropriations
… April 2012 through March 2016. Background The Foundation is a public authority, located in Canandaigua, which supports … promotion, and education. It is governed by a Board of Directors, most of whom are involved in the wine and grape … it is only required to obtain outside funding equal to what the State provides, it has obtained nearly double that. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriations