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Opinion 97-7
Whether such clauses prohibit or otherwise preclude the county treasurer from turning over to the State Comptroller court and trust funds
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 94-30
… unreasonableness or unconstitutionality ( People v Harris Corp , 104 AD2d 130, 483 NYS2d 442 [1984]; …
https://www.osc.ny.gov/legal-opinions/opinion-94-30DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… Medicaid spending are showing measurable progress with annual growth at less than 2 percent. Still, state spending … 2010. From 2010 through 2013, New York held average annual increases in spending to 1.7 percent. Medicaid … Medicaid spending are showing measurable progress with annual growth at less than 2 percent …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… action by the U.S. Securities and Exchange Commission (SEC) to mandate corporations disclose the risks they face … by the sustainability nonprofit, Ceres — we call on the SEC to require all corporations to disclose their climate … for protecting investors’ assets. We believe the SEC should adopt climate disclosure rules and metrics that …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeJune 2002: Advance Refunding Bonds
… advance refunding bonds this year because the state is changing how it calculates and pays building aid. Building … Details are on the State Education Department's website . What are a "current refunding" and an "advance refunding"? In a …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsMonitoring of Homeless Data
… related programs through 58 local departments of social services (Local Districts). OTDA’s Division of Housing and … Outcome Reports to OTDA. While these reports provide aggregate data to OTDA, Local Districts typically also … some of the reports received by OTDA containing the aggregate data do not include data from all shelters. …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataCOVID-19 Pandemic Small Business Recovery Grant Program
… Empire State Development ESD awarded funds according to COVID19 Pandemic Small Business Recovery Grant Program …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programSelected Safety and Security Equipment at Train Stations
… SIR's management oversees capital projects at its 21 train stations, maintains the stations' structural components, and ensures that security … platform. At St. George and Tompkinsville, they are near the turnstiles – Automated Fare Collection pay areas. …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsOversight of Child Protective Services
… the SCR and determining actions for the calls, we found closure codes for non-report calls could more accurately reflect the nature of closure and why the call did not result in a report. … the retention period for the call recording and updating closure codes. …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Agencies Bulletin No. 2368.2
… Bulletin 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … affected. Background: The State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23682-instructions-use-deduction-code-433-unemployment-insurance-owed-andTown of Oxford – Financial Condition (2024M-135)
… accumulated over time. The Board is responsible for managing and controlling the Town’s financial affairs, … chief fiscal officer and budget officer. He is responsible for providing the Board with financial reports. The Town’s … AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Newburgh Enlarged City School District – Financial Management (2025M-32)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. … reserves to restrict a reasonable portion of fund balance for a specific purpose, in compliance with statutory … budget. District officials did not establish a rationale for funding District reserves. Also, by transferring surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Preston Fire District – Board Oversight (2025M-87)
… that offered 0.02 percent interest, and the average daily balance available for investment from this account was … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Freeport Union Free School District , Island Trees Union Free School District , … worked by the 10 custodial unit employees that worked 100 overtime hours or more in the fiscal year ending June 30, …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… year-end commitments related to unperformed contracts for goods and services totaling was $3.3 million during the audit period and $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly … The claims that auditors reviewed were supported and for appropriate BOCES purposes. However, all claims were not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… to meet operational needs than was needed by appropriating fund balance to balance the budget when the appropriations … $50.6 million went to the district’s reserves. Caneadea Fire District – Treasurer’s Records and Reports (Allegany … years. The board also inappropriately allocated board member and village attorney salaries and benefits totaling …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Expands State Pension Fund's In-State Investment Program
… (SBIC) Fund to provide credit financing to eligible companies and deliver attractive returns to the state pension … with five major banks to bridge the gap between New York’s companies and the financing they need to excel. These … mezzanine financing. The program is targeted at New York companies with revenue between $5 million and $50 million. …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programComptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the BellmoreMerrick Central High School District Gouverneur Central School District Irvington Union Free School District Newark Central School District and the Port Jervis City School District
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1DiNapoli: MTA Budget Continues to Face Serious Risks
… to devote one-fifth of total revenue to debt service by 2023 as it relies increasingly on borrowing to finance its … The MTA expects debt outstanding to reach $52.6 billion by 2023. As a result, debt service is projected to reach $4.2 billion by 2023, an increase of 59 percent since 2019. Debt service is …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risks