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Opinion 94-30
… or statutory amendments that bear on the issues discussed in the opinion. [edited for publication] COUNTY CLERK -- Fees … the first unnumbered paragraph of CPLR, §8018(a). This is in reply to your inquiry regarding payments made to New York … all but $5 of this amount to the State of New York in accordance with section 39(2)(e) of the Judiciary Law. You …
https://www.osc.ny.gov/legal-opinions/opinion-94-30DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… said. “A federal waiver may bring as much as $8 billion in additional aid as an incentive to drive further reforms. … However, failure to meet key benchmarks would result in a loss of significant potential federal funding. That … state to increase its own spending on the program or rein in Medicaid costs in ways that have been largely avoided in …
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
… Local governments and schools should maintain detailed, up-to-date inventory records for all computer hardware, software … and serial number; the name of the employee or other user to whom the equipment is assigned, if applicable; the … and any pertinent licensing information. In addition to hardware and software inventories, local governments and …
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
… In an op-ed on Politico.com, New York State Comptroller … truly an emergency, look no further than our two states. In recent years, America has seen the most active and most … and hurricane seasons. Last year’s wildfire season in California was the worst on record and burned over 4 …
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
… What are a "current refunding" and an "advance refunding"? In a current refunding, the proceeds of the refunding bonds … are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are issued "in advance" of the actual redemption and placed in an escrow …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsMonitoring of Homeless Data
… largest population of people experiencing homelessness in the United States, with 103,200 homeless individuals. … Further, New York State had the largest absolute increase in homelessness between 2022 and 2023 (29,022 additional … administers an array of programs to address homelessness in the State, including homelessness prevention, the …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataCOVID-19 Pandemic Small Business Recovery Grant Program
… signed the “New York State on PAUSE” executive order in response to the COVID-19 pandemic. The order included a … affected businesses of all sizes, most of the businesses in New York are small businesses employing fewer than 100 … Based on U.S. Census Bureau data, 77% of small businesses in the State reported a decrease in revenues and sales at the …
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
… Assistance Intercoms (CAIs) (intended for customer use in emergencies) at an estimated cost of approximately $21 … system continuously monitors the CAIs and an alert issued in the case of an operational defect. When an alert lasts 15 … the station houses (shelter on station platform) and in the eastbound and westbound porticos (egress-entrance/exit …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsOversight of Child Protective Services
… reporting of child abuse and maltreatment, provide for the swift and competent investigation of such reports, protect … York Social Services Law, is available 24 hours a day, 7 days a week, 365 days a year, and received roughly 300,000 … concerns that do not contain those elements result in a non-report. In such instances, the caller must be provided …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Agencies Bulletin No. 2368.2
… State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. … deduction will only be entered by OSC and will be applied in the paycheck in which the arbitration award or settlement agreement is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23682-instructions-use-deduction-code-433-unemployment-insurance-owed-andState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Expands State Pension Fund's In-State Investment Program
… state pension fund, the third largest public pension fund in the country, is one of the first to offer credit financing through an in-state-focused fund. The new fund will be managed by Hamilton Lane. Additional investors in the SBIC fund are TD Bank, Bank of NY Mellon, HSBC Bank, …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … through 2014-15 that appropriated a total of $17.4 million in fund balance and $7 million in reserve funds to finance …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Town of Oxford – Financial Condition (2024M-135)
… $1.3 million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance … $315,279 of nonexistent town-wide (TW) fund balance in the 2019 through 2023 fiscal years and used $350,000 in revenue anticipation notes (RANs) to address cash flow …
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)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference …
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)
… Audit Area The board of fire commissioners is responsible for managing and controlling the fire district’s financial … in a timely manner. The District’s budgeted appropriations for 2025 were $57,300 and disbursements totaled $151,873 from … percent interest, and the average daily balance available for investment from this account was $208,626. Audit Summary …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Cattaraugus-Little Valley Central School … budgets which gave the impression the district would have operating deficits totaling $6.4 million when it had … business office personnel was inaccurate and/or did not have proper supporting documentation. The payroll clerk was …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… period were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went to the district’s … did not record and report all financial transactions in a timely and accurate manner, which increased the risk … financial records and reports for fiscal year 2024 in accordance with state law. In addition, the supervisor did …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: MTA Budget Continues to Face Serious Risks
… billion cost. While it is the largest capital program in the MTA’s history (costing 62 percent more than the … 2015-2019 program), not all sources of capital funding are in place. The federal government, for example, will need to approve congestion pricing, which is expected to begin in early 2021 and generate $15 billion for the capital …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksDiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn
… 2021. Between 2020 and 2024, a total of 510 unique Open Street locations were in operation across the city, with 2021 … and Greenwich Village boasted the greatest number of Open Street locations citywide with 40, followed by 30 in … and Flatiron neighborhoods with 28. DOT places Open Street locations into three broad categories: full closure – …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklyn