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DiNapoli Op-Ed in Times Union
… in the operating budget, diminishing the resources available for other priorities. Taxpayers and voters deserve … responsibly, and that a new issuance of debt will not pose an unaffordable burden on their children. A new … must begin to be repaid within one year. State debt should not be used solely to benefit private enterprise. Give …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionDiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… Young workers in New York City between the ages of 16-24 continued to face a high … other age groups, according to a report issued by New York State Comptroller Thomas P. DiNapoli. Despite significant …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… 31, 2025. 2 Audit Summary District officials did not properly identify, report or implement needed remediation … may have access to and could consume water from, were not sampled or properly exempted by District officials for … no information on the lead levels of the 95 water outlets not sampled for testing or properly exempted by the District, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… December 31, 2025. 2 Audit Summary District officials did not properly identify, report or implement needed remediation … may have access to and could consume water from, were not sampled or properly exempted by District officials for … Cycle Two. This occurred because District officials did not have a sampling plan to identify all water outlets for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18DiNapoli: Wall St. Profits on Pace to Beat 2017
… or Hispanic. One-third were immigrants, the majority from Asia and Europe. DiNapoli estimates that tax collections …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017Opinion 2001-12
… -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public Library … and governing board of sponsor to provide for defense and indemnification of library employees) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification of public library employees) PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Opinion 2006-1
… and, therefore, payment of salary to employees may not be made until after all work covered by the payroll … performed. The certification provisions of section 120 may not be superseded by local law. This is in reply to your … such payment under a collective bargaining agreement, we call your attention to Matter of Board of Educ. v Ramapo …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1State Agencies Bulletin No. 1952.1
… Leave or Workers’ Compensation Leave) N/A – Employee is not eligible for payment* *Employees on Leave of Absence not related to Military Leave or Workers’ Compensation Leave … either the ratification date or payment effective date are not eligible for the PEF Nurse Uniform Maintenance Allowance. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: Wall Street Bonuses Edge Up in 2014
… City (whether in domestic or international locations) are not included. The Comptroller's estimate is based on personal income tax trends, which do not distinguish between cash bonuses for the current year and … compensation deferred from prior years. The estimate does not include stock options or other forms of deferred …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014State Agencies Bulletin No. 1949
… the above period using Earnings Code OTO and a calculation with overtime factor .00072, the agency must calculate the … the above period using Earnings Code CVO and a calculation with overtime factor .00072, the agency must calculate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.1
… the above period using Earnings Code OTO and a calculation with overtime factor .00072, the agency must calculate the … the above period using Earnings Code CVO and a calculation with overtime factor .00072, the agency must calculate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainControls and Management of the Unemployment Insurance System
… increase in UI claims. Collectively, these factors not only increased the demand for as well as the amount of UI … Compensation for Ex-Service Members. The USDOL has not yet estimated amounts of improper payments and fraud for … to file false claims). Department officials could not provide supporting information for or otherwise explain …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemXI.12.B Contract Assignments – XI. Procurement and Contract Management
… right to reject a transfer. Contract assignments should not be confused with vendor address changes or name changes, … must be reviewed on a case by case basis and may not be approved if such transfer would be arbitrary and … parties (State Agency, Transferor, and Transferee) are available, and AC 3276-S (No Transferor) when the Transferor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… A forensic examination and investigation of former Ulster County Commissioner of Finance Burton Gulnick Jr. found no evidence of any crimes committed by Gulnick while he served in his …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… state has made progress in making high-speed connections available to New Yorkers, ranking second in the U.S. in the … but more than one million, or 13.8%, of households do not have access or a subscription to home broadband services, … homes during the pandemic; however, other New Yorkers may not have had that option due to a lack of availability of …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandState Agencies Bulletin No. 1529
… submitted in writing to the Tax and Compliance mailbox. Do not send emails to Bureau employee mailboxes. The mailbox is intended to be used by Agency payroll officers, not employees or third parties . Requests must originate from … fields completed if they intend to take advantage of an available tax treaty. If they qualify for a FICA exemption, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsSlingerlands Fire District – Professional Services (2014M-250)
… year totaled $547,525. Key Finding District officials did not obtain quotes or proposals for most professional services …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Town of Freetown - Records and Reports (2018M-213)
… the Town’s finances. Key Findings The Supervisors did not maintain, nor require their bookkeeper to maintain … date accounting records and reports. The bookkeeper did not record all expenditures in the general and highway funds … in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Yates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through … adequately segregated. Employees record some cash receipts in the accounting system under a generic user name. Key …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… approximately $93 million. Key Findings The City did not resolve more than 80 percent of building violations … issued during the audit period. The Law Department did not pursue collection for all unpaid building violation …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65