Search
Opinion 91-13*
… Law) PUBLIC CONTRACTS -- Contracts Requiring Bidding (lease of public facility for use by a municipal corporation … municipal corporation acquires use of the facility under a lease agreement and has an option to purchase: (a) does not … of the State Constitution and Local Finance Law if the lease agreement has an executory clause making the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-13DiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… Steven G. James announced today that the former treasurer of the Durhamville Fire Department, Kimberly Simchik was … be a warning to anyone tempted to abuse their position of trust for their own financial gain. We will find you and … James said, “Public service requires the highest level of integrity, and any breach of that trust undermines …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kElementary and Secondary Education – 2021 Financial Condition Report
… Shut Down in the Last Quarter of the 2019-20 School Year, and Have Been Granted Significant Federal Aid The COVID-19 … 2020, with partial reopening plans developed that summer and continuing to evolve based on school district experiences and capacity. New York’s educators took on the extraordinary …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationElementary and Secondary Education – 2022 Financial Condition Report
… have received or are slated to receive $15.3 billion from various federal aid programs, including $1.6 billion from the Coronavirus Aid, Relief, and Economic Security Act … Act (CRRSA Act), and $9.3 billion from the American Rescue Plan Act (ARP Act). Federal pandemic relief for K-12 …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… Fiscal Reports (CFRs). For the three fiscal years ended June 30, 2013, DiNapoli’s auditors found $942,998 in reported … of waste, abuse and in some cases criminal conduct. As a result of these findings and at the request of DiNapoli, the … for preschool children with disabilities at least once by March 31, 2018. OSC has completed 71 audits of preschool …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesNew York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… New York paid $26.6 billion more in taxes to the federal government in federal fiscal year (FFY) 2018 than it got back in federal spending, ranking it last among the states, according … New York paid $266 billion more in taxes to the federal government in federal fiscal year FFY 2018 than it …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnState Comptroller DiNapoli Statement on New York City Budget
… New York State Comptroller Thomas P. DiNapoli released a … today in response to Mayor Mamdani’s statement on New York City’s budget. In December, DiNapoli released a … were understated. “Today’s statement on the budget by New York City Mayor Mamdani begins the difficult process of …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetXI.7.B Repayment Agreements – XI. Procurement and Contract Management
… language for the state funds being advanced. Pursuant to Section 40-a of the State Finance Law, “no part of any … agreement is entered into…” and advances must be repaid to the State. Repayment agreements can also be established … to OSC approval, users submit both agreements and required documents to OSC. Once an agency has determined whether a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsTown of Mooers - Procurement (2020M-55)
… policy and applicable statutory requirements. Key Findings Of the nine purchase contracts totaling approximately $1.3 million that were entered into during the audit period and exceeded the competitive bidding …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) in State … New York State Comptroller Thomas P. DiNapoli announced today. The estimated average contribution rate for the … Employer contribution rates for the New York State and Local Retirement System …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19DiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… trauma,” DiNapoli said. “Programs exist to assist with shelter, medical and mental health care and legal … services offices and service providers by OTDA, along with better data collection, can help eliminate barriers to … fraud or coercion to make someone engage in commercial sex or other forms of forced labor. OTDA’s Response to Human …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… manner? Audit Period January 1, 2024 – September 29, 2025. We extended the audit period back to January 1, 2019 to … public trust. From January 1, 2024 through June 30, 2025, the District’s deposited receipts totaled $239,204 and … 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/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Selected Performance Measures
… agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether … The audit covers the period between January 1, 2015 and August 22, 2018. About the Program The MTA is a public … There are six constituent agencies of the MTA: MTA Bridges and Tunnels, MTA Capital Construction, Metro-North Railroad …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresDiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… New York State Comptroller Thomas P. DiNapoli today announced that Jennifer Colucci, 41, of Hopewell … New York State Comptroller Thomas P DiNapoli today announced that Jennifer Colucci 41 of Hopewell Junction …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesOpinion 91-63
… who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of a hardware store and maintains office space in the same building in which the store is located, but has no relationship with the …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 2005-6
… Gifts and Loans (gift of town money for private program); (contract for provision of services by private organization) … to provide a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime Prevention (authority of town to …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Congregate Meal Services for the Elderly
… Purpose To determine whether the New York City Department for the Aging effectively oversees the provision of congregate … To determine whether the New York City Department for the Aging effectively oversees the provision of …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyOpinion 88-59
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … not as compensation for services already rendered. This is in reply to your inquiry concerning the payment of the salary … be paid the salary budgeted for the acting village justice in addition to his own. Section 3-301(2) of the Village Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Comptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … retirees across our state who count on that money,” said Attorney General Schneiderman. “We will protect taxpayer … to safeguard the state pension system and work with Attorney General Eric Schneiderman to punish those who …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions would … worth of deductions claimed by an estimated one million New Yorkers. "Without further action, the bill would force … tax bill moving forward in Congress remains a bad deal for New York …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0