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Opinion 88-51
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 88-74
… This opinion represents the views of the Office of the State Comptroller at the time it was … Expenditures (contributions to private organizations -- veterans memorial committee) ARTS AND CULTURAL AFFAIRS LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 88-8
… from voting not an exception) GENERAL MUNICIPAL LAW, §§800(3)(c),(d), 801(1); TOWN LAW, §176(4-a): A fire district … contracts. Article 18 of the General Municipal Law (§§800, et seq .) contains provisions of law which relate to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-88-8State Contract and Payment Actions in November
… Comptroller approved 2,063 contracts for state agencies and public authorities valued at $32.5 billion and approved nearly 2 million payments worth more than $13.3 billion. The office rejected 189 contracts and related transactions valued at $401 million and nearly …
https://www.osc.ny.gov/press/releases/2024/01/state-contract-and-payment-actions-novemberState Contract and Payment Actions in June
… Construction $14.7 million with MLB Construction Services LLC for structural repairs at the Sheridan Hollow Parking … response, including: $654,000 to Applied DNA Clinical Labs LLC for medical and lab technician services; $602,000 for … Rochester Economic Development Corp. for a portion of the funding to establish the Revitalize Rochester Fund, which is …
https://www.osc.ny.gov/press/releases/2023/07/state-contract-and-payment-actions-juneDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… the early epicenter of the COVID-19 pandemic outbreak, but many small businesses hit hardest were initially left out of the federal Paycheck … small businesses, but it has proven difficult for many of New York City’s mom-and-pop operations to navigate,” … the early epicenter of the COVID19 pandemic outbreak but many small businesses hit hardest were initially left out of …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … to ensure the annual report filed with the New York State Authorities Budget Office and the Office of the State Comptroller was accurate with respect to job … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District officials did not adequately safeguard mobile computing devices (MCDs) to help prevent unauthorized …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Contract and Payment Actions in July
… on these contracts and payments is available at Open Book New York . Major Contracts Approved Office of Court … to Consolidated Edison Company of NY Inc., $40 million to National Grid Upstate Utility, $10.1 million to National Grid … Grant to childcare providers to help cover unexpected business costs associated with the COVID-19 pandemic and to …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-julyXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Section 2100 – Defining the Financial Reporting Entity Process and Document Preparation: BACKGROUND New York … funds. Such agencies are logically part of the reporting entity due to the direct relationship between the agency and … consists of all the organizations that make up its legal entity, including all funds, organizations, institutions, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… during that time. These benefits included universally free school meals and higher SNAP benefits. SNAP Reliance Grows … 5% toward SNAP program costs, with cost-sharing rates as high as 25%. The Senate bill would implement state rates up … by the uncertainty about the course of the economy and the threat of federal funding cuts. Report Federal Actions …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodState Comptroller DiNapoli Releases Municipal and School Audits
… and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of complete, … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial … decline during the current year because the 2025 adopted budget was not structurally balanced and due to a large …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Contract and Payment Actions in December
… contracts and payments is available at www.openbooknewyork.com . Major Contracts Approved Office of Children and Family … Aiken, Inc., and $2.4 million with Assignment America, LLC. Department of Environmental Conservation $4.4 million … The Comptroller’s auditors also recovered nearly $26,000 from vendors owing debts to the state, and held …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-decemberCost-Saving Ideas: Legal Requirements
… CostSaving Ideas Legal Requirements …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1287
… Department of Civil Service Employee Benefits Helpline at (800) 833-4344 or (518) 457-5754 to obtain a statement … of Civil Service’s Employee Benefits Helpline at (800) 833-4344 or (518) 457-5754. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1287-changes-taxation-imputed-incomeOversight of Homeless Shelters
… of other unacceptable living conditions, including trash piles stored in a children’s play area; holes in walls, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersOpinion 91-43
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in towns); (delegation of pre-audit functions) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-91-43DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… collections declined in 30 of the 57 counties outside of New York City last year, according to a report issued today … to 2014. But the increase was nearly exclusively driven by New York City, which saw an increase of $487 million. “The … source slip further.” DiNapoli’s report found outside of New York City, growth in local sales tax collections was a …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesState Comptroller DiNapoli Releases Municipal Audits
… (Delaware County) From 2013 through 2015, the board, on average, underestimated revenues by 7 percent and …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0