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Opinion 95-12
… 10 and 11 of the General Municipal Law (see 1983 Opns St Comp No. 83-69, p 80; 1981 Opns St Comp No. 81-191, p 202; … bank that has been organized under the National Bank Act (12 USC §21 et seq .). Such an association operates pursuant … of authority issued by the Comptroller of the Currency (12 USC §27). The Comptroller of the Currency is authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-95-12XVI.3.E The Reporting Entity – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2100 – Defining the Financial Reporting Entity Process and Document … Authority of the State of New York Governor Nelson A. Rockefeller Empire State Plaza Performing Arts Center Corporation Greenway Conservancy …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entitySelected State Agencies’ Roles in Financial Literacy
… identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ … seek to identify and reach critical and vulnerable consumer groups through their financial literacy efforts. … agency serving one of the most critical and vulnerable consumer groups, disclaimed having any role in administering …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … Authorities Budget Office and the Office of the State Comptroller was accurate with respect to job performance, … government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsImplementation of Train Service to Grand Central Madison
… Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that … MTA’s East Side Access (ESA) project connected Queens with Grand Central Terminal in Manhattan at a cost of … customers and ease overcrowding at Penn Station. The MTA Grand Central Madison Concourse Operating Company is …
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
… state governments, limit eligibility and reduce the value of future benefits according to a new report by State … and 2023. Almost 3 million New Yorkers relied on SNAP as of March 2025. “The state has made meaningful efforts to … or even retain these efforts if Washington shifts billions of dollars in costs to New York,” DiNapoli said. “If this …
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
… Employment, Bonuses and Salaries There were 214,900 jobs in the securities industry across New York state in … New York City is home to 198,500 (89%) of the securities jobs in the state, the most since 2000. In recent years, … The Securities Industry in New York City Related Work NYC Securities Sector Dashboards 2023 Estimated Average …
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
… Daniel Cort and Deputy Bureau Chief Stacy Aronowitz. The Criminal Justice Division is led by Executive Deputy Attorney …
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
… New York City’s economy, bolstered by robust economic growth … is growing, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “Strong job … which could be used to narrow the gaps. Job growth in New York City set a record in 2014 with the addition of …
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
… that support their sustainability and good work,” said Doug Sauer, chief executive officer of New York Council of …
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
… County Court. Her sentencing is scheduled for July 25, 2025. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyOpinion 93-7
… for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). We are aware of no judicial … in the performance of the contract (see People ex rel. Smith , supra ; Schulz v Warren County Board of Supervisors , … statute to apply it to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Next Generation 911 Services
… technology has evolved, so has the 911 system, first with Enhanced 911, which automatically gave a dispatcher the … location, followed by Next Generation 911 (NG911), with enhanced capabilities that include voice, photos, videos, and … communications, public safety, legislative, and governing entities. In New York State, several agencies, including …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesDrug Management and Disposal
… Purpose To determine whether the Department of Environmental … developed and implemented a public information program on the proper storage and disposal of medications (drugs), and publicly disseminated a notice to pharmacies, retailers, and consumers on the proper storage …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalCapital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority effectively plans and prioritizes its capital maintenance and improvement projects; whether or not it has developed … To determine whether the Ogdensburg Bridge and Port Authority effectively plans and prioritizes its …
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)
… compose New York’s WFD System (System), of which DOL is the lead State agency. The System is supported by State, … initial audit, issued on May 19, 2022, was to determine what WFD programs and services State agencies and public … WFD programs offered, 272 (52%) served a single population category, and 247 (48%) served multiple population …
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
… 2019 through November 2022. About the Program OASAS’ mission is to improve the lives of New Yorkers by leading a … addition, in some circumstances providers must maintain a list of applicants awaiting treatment and report this … the OASAS Client Data system. OASAS established a Waiting List Report to measure the need for additional treatment …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesTown of Wawayanda – Financial Operations (2024M-160)
… pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials properly manage financial operations? … to analyze financial trends. Understanding the Program The Board must provide oversight to ensure financial operations … The Board and Town officials did not properly manage financial …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160DiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… Thomas P. DiNapoli. “The latest numbers are good news for the city, thanks to strong market returns and the … planned contributions. Outyear gaps, which averaged $4 billion annually from FY 2023 through FY 2025 in the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… DiNapoli has noted in the past that the city lags national peers in formalizing components of its reserve … bargaining round. The city has budgeted $495 million by FY 2026 for the additional anticipated labor costs. The city’s … collectively could exceed $1.8 billion annually by FY 2026, on top of city-identified budget gaps. The city has …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projections