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Opinion 2002-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Dissolution (when no …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 89-2
… in the opinion. HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation in group purchasing programs) … - Contracts Not Requiring Bidding (purchases by municipal nursing homes pursuant to a group purchasing program) PUBLIC … LAW, §2803-a; GENERAL MUNICIPAL LAW, §103(8): A municipal nursing home may participate in group purchasing programs …
https://www.osc.ny.gov/legal-opinions/opinion-89-2DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… by New York State Comptroller Thomas P. DiNapoli. "DMV has a responsibility to help prevent consumers from being taken for a ride by unscrupulous repair shops," said DiNapoli. "This …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsXI.18.E Public Officers Law – XI. Procurement and Contract Management
… agency/authority in an effort to influence a decision of, or action by their former agency/authority, or gaining … any agency/authority in an effort to influence a decision of, or action by their former agency/authority, or gaining … When contracting with an individual for the rendering of consulting, representational, advisory or other services, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawComptroller DiNapoli Releases Municipal Audits
… will eventually deplete fund balance and adversely affect the town’s financial condition. The town’s 2016 … of real property, franchise fees, sales tax and advanced life support charges which may not be realized. The city’s …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Oversight of Kendra’s Law (Follow-Up)
… Objective To determine the extent of implementation, as of September 2025, of the … for court-ordered Assisted Outpatient Treatment (AOT) to ensure that individuals with severe mental illness and a … To determine the extent of implementation as of September 2025 of the six …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followSelected Aspects of Subway Station Safety
… Purpose To determine if the Metropolitan Transportation Authority’s New York City … Transit - Division of Station Environment and Operations has taken appropriate steps to make all of its subway … To determine if the Metropolitan Transportation Authoritys New York City …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyOversight of Certified Homeless Shelter Food Services
… City Food Standards (Food Standards), which set minimum nutrition requirements in an effort to reduce the prevalence …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesSUNY Bulletin No. SU-302
… Unit = 28 Salary Grade = 980 Pay Basis Code = BIW, FEE Payroll Status = Active or Leave with Pay Eligible employees … for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice The … Earnings Code and the amount paid will be displayed on the Payroll Register. The appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesState Police Bulletin No. SP-223
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-223-2021-state-police-hazardous-duty-payEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… [read complete report – pdf] Audit Objective Did the Eagle Mills Fire District No. 1 (District) Board of Fire … We expanded our scope back to January 1, 2019 to review the Annual Financial Reports (AFR) filing status and required annual audits. Understanding the Audit Area A board of fire commissioners must monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136NYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… New York State Comptroller Thomas P. DiNapoli and New York City Comptroller Scott M. Stringer today called on …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryDiNapoli: Corporations to Disclose Political Spending
… York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (Fund), announced … Tire and Rubber Co. and Nisource Inc. have agreed to the Fund's request that they publicly report all direct and … urge other companies to follow suit. Shining more light on the use of corporate resources to influence the political …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingState Police Bulletin No. SP-233
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of … The purpose of this bulletin is to inform the Division of State Police of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-233-2022-state-police-hazardous-duty-paySUNY Bulletin No. SU-274
… Education Department and SUNY employees who are members of the ORP Background On March 16, 2012, the Governor signed … annual wage. Once a Tier 6 member has reached three years of membership, his or her contribution rate is based on … to change the Benefit Plan based on the agency’s review of the “two-year look back” salary. Public query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … by making financial information readily available to the public By being open taxpayers are given the opportunity …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Village of Washingtonville – Budget Review (B26-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2026-27 tentative budget … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Niagara Falls – Sexual Harassment Prevention (SHP) … was not provided to all employees and elected officials. Of the 65 total individuals auditors tested (59 selected … and all six elected officials), 14 employees, or 24% of employees tested, and five elected officials did not …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… district audits have been issued. Genesee Valley Board of Cooperative Educational Services – Purchase Cards … goods or services were obtained. Genesee Valley Board of Cooperative Educational Services – Reserve Funds … appropriations by $24.6 million, or approximately 5.2% over a four-year period. The board annually appropriated …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: NY's Homeownership Rate Lowest in the Nation
… their home, compared to 52% of Asian households, 34% of Black households, and 29% of Hispanic households. The … DiNapoli said. “The low rate of ownership for Black, Asian, and Hispanic New Yorkers is especially … rates are low generally and lower among Hispanic, Black, and Asian households relative to the national average …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nation