Search
Opinion 95-12
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- … and an industrial development agency IDA may deposit or invest their funds with a State or federally chartered …
https://www.osc.ny.gov/legal-opinions/opinion-95-12XVI.3.E The Reporting Entity – XVI. Financial Reporting
… Entity Process and Document Preparation: BACKGROUND New York State is involved in providing a full range of services to its citizens. Many of these services are … the use of a conceptual framework to determine New York State's reporting entity. CRITERIA FOR ENTITY …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entitySelected State Agencies’ Roles in Financial Literacy
… we selected were the Department of Financial Services (DFS), Department of State (DOS), New York State Office for … financial literacy-related education information to DFS, which is responsible for posting the information on its … the appropriate information in electronic format to DFS by November 1, 2021; DFS was required to post it to its …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyState Comptroller DiNapoli Releases Municipal Audits
… with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and … and exceeded its authority under New York State Town law by authorizing the supervisor to pay all expenditures … County) The board did not properly audit claims prior to payment or ensure written quotes were obtained as required. …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsImplementation of Train Service to Grand Central Madison
… Objective To determine whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that … To determine whether the Long Island Rail Road LIRR implemented train service to Grand Central Madison GCM terminal in a …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… Proposed federal changes to the Supplemental Nutritional Assistance Program (SNAP), … helping households obtain food, would increase costs to state governments, limit eligibility and reduce the value of future benefits according to a new report by State Comptroller Thomas P. DiNapoli. The …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now 131 member firms, down from …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… New York State Comptroller Thomas P. DiNapoli and Attorney General Barbara D. Underwood today announced the … of former New York City Council candidate Albert Alvarez and former Tremont Crotona Day Care Center Executive Director … Instrument for Filing in the First Degree. "Mr. Alvarez and Ms. Mendez allegedly schemed to funnel straw donations to …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… slowdown is growing, according to a report released today by New York State Comptroller Thomas P. DiNapoli. … slowdown is growing according to a report released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksDiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… released today by State Comptroller Thomas P. DiNapoli . The jobs comprised more than 18 percent of all private sector employment in the state. “Nonprofits take … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… Ms. Brown also financially decimated the Essex County Fair, having now been convicted of stealing over $50,000 from that organization. The Fair is a summer destination for the community and by the community. The fair has thankfully been able to persist despite Ms. Brown’s …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyOpinion 2004-6
… -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); STATE … to this grant of authority, a village may lease to a third party unneeded space in a village building (see, e.g., 1991 … undertakings. There is no exception to this prohibition for transactions between the municipality and a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 93-7
Whether a county contract to engage a firm to serve legal process on behalf of the county is exempt from the competitive bidding requirements of General Municipal Law 103 as a professional service
https://www.osc.ny.gov/legal-opinions/opinion-93-7IX.9.C Transfer Procedure – IX. Federal Grants
… a state fund. The following information must be provided in the request: Chapter, section, year, page and lines of the … should establish the new activity via the Project Guide in SFS. See Chapter XIX, Section 2.C Project Activities for … Fund (should match the receiving fund authorized in law). Account (Critical: this value will always be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureNext Generation 911 Services
… with enhanced capabilities that include voice, photos, videos, and text messages, and allow emergency calls to be …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesDrug Management and Disposal
… Conservation (Department) developed and implemented a public information program on the proper storage and disposal … drug disposal practices. Drug disposal options for the public include permanent collection boxes, where unwanted … We found that the Department developed and implemented a public information program on the proper storage and disposal …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalCapital Planning and Maintenance
… and Port Authority effectively plans and prioritizes its capital maintenance and improvement projects; whether or not it has developed reasonable long-term capital plans; and whether its significant assumptions, … and air transportation. Each year the Authority develops a capital plan that contains budget allocations for asset …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… New York’s Workforce Development Initiative (WDI) began in May 2019 with a mission to invest $175 million for WFD … Development. The objective of our initial audit, issued on May 19, 2022, was to determine what WFD programs and services …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesAddiction Support Services During Emergencies
… providers to help ensure they’re able to deliver addiction support services during emergency situations. Our audit … to help providers ensure they’re able to deliver addiction support services during emergency situations, such as fires … waiting list information submitted by providers to better support OASAS’ decision making and oversight. …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesTown of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials … The Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 … increased unrestricted fund balance from $4.3 million for all funds to $7.7 million as of the end of 2023 or 118 …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160