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Opinion 91-33
… of county treasurer to deposit bail in interest-bearing account); (maintenance by county treasurer of common bank account for separate bail deposits); (duty of superior court … to its most natural and obvious sense (McKinney's Cons Laws of NY, Book 1, Statutes, §92), the two per cent fee …
https://www.osc.ny.gov/legal-opinions/opinion-91-33DiNapoli Releases Economic Report on the Bronx
… The COVID-19 pandemic hit the Bronx harder than any other borough by several measures, … report details, prior to the start of the pandemic, the Bronx was on an upward trajectory, with steady economic … The COVID19 pandemic hit the Bronx harder than any other borough by several measures …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxFederal Impact: Travel and Tourism to New York – Federal Funding and New York
… tariffs and immigration restrictions—have constrained international travel to the state and nationwide. For New … course of the year. Figure 1 – Year-over-Year Change in International Arrivals to the U.S., by Month, 2024 vs. 2025 … Change in International Arrivals to the U.S., by Visa Type, 2025 (in thousands) Note: Includes air travel from …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-travel-and-tourism-new-yorkList of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law
… (Public Officers Law, § 87 (3)(c)) Office of Communications Press Releases … M/C Merit Awards … Duty Leave Donation MC Life Insurance Enrollment PS934 M/C Vacation Exchange M/C Waiver of Overtime Pay for Overtime … Report Environmental Quality Bond Act of 1986 Hazardous Waste Monthly Report Clean Water/Clean Air Bond Act Monthly …
https://www.osc.ny.gov/help/foil/recordsDiNapoli: Fiscal Stress Remains Low Among Villages
… all non-calendar year local governments and designated one village and one city in "significant fiscal stress," four … Ellenville (Ulster), Granville (Washington) and Valley Stream (Nassau) were listed in "moderate fiscal stress." The … Canisteo (Steuben), Catskill (Greene), Dering Harbor (Suffolk) and Walden (Orange) were designated as "susceptible …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… have a fiscal year ending on May 31. The 2018 scores are the most recent round, which also includes the 17 … as “susceptible to fiscal stress.” The fiscal stress scores also show that in 2018: Five villages moved out of … a score. In January, DiNapoli released fiscal stress scores for school districts. In September, his office will …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdOpinion 88-32
… officer of each city and town shall cause a notice to be published, among other things, specifying one or more … a town board could determine to publish and distribute a pamphlet listing the names, office addresses and office …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 94-11
… -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not expend district funds in connection with a celebration of the … Whether a board of fire commissioners of a fire district may expend fire district funds in connection with a …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases School Audits
… audits of the Dryden Central School District , New Rochelle City School District , Port Jefferson Union Free … which exceeded the statutory limit of 4 percent. New Rochelle City School District – Financial Condition … completed audits of the Dryden Central School District New Rochelle City School District Port Jefferson Union Free …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… the economy and actions in Washington casts a long shadow on this budget. Market volatility and declining …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority to require referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances requiring referendum … of at least sixty percent of the town board. April 6, 1993 Howard Protter, Esq., Attorney for the Town Town of Patterson …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Former Clerk Padded Her Pay With Town Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of Jordan Green after an investigation and audit found … the clerk to the supervisor for the Town of Minerva. The arrest is the result of DiNapoli's partnership with the New … and partnership in combatting public corruption." "This arrest once again demonstrates the hard work of law …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsDiNapoli: Read the Fine Print on Your New Gift Card
… P. DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards for details about fees and … ask whether fees apply. DiNapoli also reminds recipients to spend their new gift cards in a timely manner, otherwise … P DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… serving over 1 million members. Individuals who are dual enrolled in the Empire Plan and Medicare have their …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOversight of Juvenile Justice Facilities (Follow-Up)
… Opportunities for Youth (DJJOY), is responsible for the operation and oversight of nine State-run residential … misconduct, restraints of youth) occur, facilities log and report them as required. The objective of our initial … The audit found weaknesses in several aspects of OCFS’ operation of DJJOY facilities. Specifically, OCFS had not …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followPipeline Safety Oversight
… Purpose To determine whether the Public Service Commission (PSC) is providing oversight of pipeline safety in accordance … reimbursement for the costs they incur. In New York, the PSC operates a federally certified safety program for … Department of Public Service (DPS), which reports to the PSC. The PSC manages enforcement actions for intrastate …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightExamination of Unemployment Insurance Benefits
… were to determine if payment requests and payments DOL approved were appropriate and in accordance with … applicable Federal and State laws and regulatio ns and DOL policies and procedures, and if DOL recouped overpayments based on our findings . Background … were to determine if payment requests and payments DOL approved were appropriate and in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… Purpose To determine whether the Department of Motor Vehicles’ (Department) licensing and registration systems are secure, operating effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal processing. This …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDual Employment
… or other State agencies are working their required hours at each job. The audit covered the period April 1, 2010 … because they reportedly worked more than 40 additional hours of extra service per pay period. Follow-up and … of the next, and simply working significantly fewer hours than reported. DOCCS' failure to enforce time and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Facility Planning Bureau Project Review (Follow-Up)
… responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building Code … for all district construction projects, exclusive of New York City. The Code applies to every facility owned or … audit found that the Bureau did not perform project plan reviews timely, as it took the Bureau 6 months or longer to …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-follow