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Comptroller DiNapoli Releases School Audits
… contributions. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsGreenburgh Paramedic Supervisor Accused of Forging Certifications, Keeping Student Fees
… to believe they were obtaining valid credentials. I thank DA Cacace for her partnership in the investigation that led to today’s arrest." DA Cacace said: "All public servants are expected to conduct … and Public and Law Enforcement Integrity Bureau within the DA's Office. The case is being prosecuted by Public and Law …
https://www.osc.ny.gov/press/releases/2026/05/greenburgh-paramedic-supervisor-accused-forging-certifications-keeping-student-feesDiNapoli: NYC Executive Budget Currently Balanced, But Risks Threaten Long-Term Fiscal Stability
… clearer plans to strengthen reserves and address spending growth, particularly for its largest cost drivers. Proactive … The city partly addressed this by slowing planned spending growth, implementing cost containment initiatives and …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-nyc-executive-budget-currently-balanced-risks-threaten-long-term-fiscal-stabilityDiNapoli: Technology Changing How Local Governments Serve Residents
… The city recently began installing energy saving LED street lights and expanding wireless connectivity to certain … to partner with National Grid as we deploy an advanced LED street lighting network across the entire city that will … fiber optic cable running from the fire department’s main headquarters to Fire Station 3 will provide wired …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 90-22
… the municipality may retain a reasonable administrative fee. Opn Nos. 81-27 and 79-754 are superseded. We are in … that a municipality may apply a reasonable administrative fee against the interest earned to compensate itself for the … a municipality would not be entitled to an administrative fee for its services, we now believe that there is no reason …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 92-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND REGULATORY POWERS -- … may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the fair, even if …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- … squads (see Memorandum of Joint Legislative Committee on Fire Laws, re: L 1957, ch 849, McKinney's Session Laws of … pre-emption, however, represents a fundamental limitation on home rule powers (Albany Area Builders v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Comptroller DiNapoli Releases Audits
… that despite the scarcity of affordable housing, vacant apartments were generally not filled within the 120-day time frame, with 1,286 apartments taking, on average, 222 days to fill, including … vacant for a year or longer. Protracted delays in filling apartments cost the developments about $9.1 million in …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… its fiscal position. “Riders are not returning to subways, trains and buses fast enough to help the MTA turn … dealing with homelessness and mental illness in the subways. Reliability The MTA’s measurements of service … The analysis period was prior to the roll out of Grand Central Madison in March 2023. Frequency Even if the transit …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backOpinion 2000-4
… Social Security Law, relating to reporting and disclosure requirements, defines "retired member" as "a person who is …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Terms of Service
… provides these Services subject to the following Terms of Service ("TOS"). The TOS may be updated by OSC from time to … operated services, all Users are subject to any terms of service, guidelines or rules applicable to such services that … posted on the respective Services pages. All such terms of service, guidelines and rules are hereby incorporated by …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 88-16
… the general interest rate of 9% per annum is applicable. A number of judicial decisions indicate that the proper method …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… and recommendations. Our goal is that every audit has a positive effect and that audit findings and recommendations … file a written CAP with OSC. School districts and BOCES must also file their CAPs with the New York State … governing board, with the audit committee (if applicable), must review and approve the entire CAP. We believe the …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansState Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “New York is in a better position to evaluate Industrial Development Agencies … measures build upon many of the best practices employed by some IDAs around the state and should reassure taxpayers that private businesses are being adequately scrutinized prior to receiving public …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915XI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… must establish a policy addressing gender-based violence in the workplace and include required certification language set … State Finance Law § 139-m(1)(a) with their bid submission, where competitive bidding is required by law or where the …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceX.7 Overview – X. Guide to Vendor/Customer Management
… is an entity providing or owing monies to the State or one of its Business Units. Business Units use Customers in the … stored in the New York State Customer File, which consists of Centralized Corporate Customers and Local Customers . The use of the Customer File facilitates statewide reporting of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewIX.12.A Key Provisions – IX. Federal Grants
… of checks or settlement of electronic fund transfers (EFT). Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… The Activity ChartField can be used to define lower-level detail of a Project Type. Statewide … The Activity ChartField can be used to define lowerlevel detail of a Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsAccounts Payable Advisory No. 25
… invoice number, invoice description, and comments fields of a voucher. Examples of confidential information include: Social Security numbers; … for individuals; Non-business telephone numbers; Dates of birth; Medical information; and Other information …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationCircleville Fire Company – Selected Financial Activities (2013M-391)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected … to pay bills and make cash withdrawals without evidence of Company approval; the Treasurer did not perform monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m