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Opinion 2000-16
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … group life insurance policy); (meaning of "family" as used in special acts); (use of tax moneys by to purchase group … level of financial and emotional commitment, the manner in which the parties conduct their everyday lives and hold …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16DiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… division found it did not collect more than $13 million in fines and fees — nearly half of those owed to it — issued between Jan. 1, 2013 and June 6, 2015. Not … the changes that Transit has already made, as they noted in their response, more can still be done.” The Transit …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedOpinion 97-7
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court … been held beyond the five year dormancy period set forth in Abandoned Property Law, §600 should be transferred to the … such funds without a court order where the amount of the claim is less than $1500 where the identity of the entitled …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 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-94-30Area #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-inventoriesJune 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-programOversight 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-andTown 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)
… ensuring that annual financial reports (AFRs) are filed in a timely manner. The District’s budgeted appropriations … period, the District maintained a capital reserve fund in a savings account that offered 0.02 percent interest, and … Treasurer’s (Treasurer) records Ensure the AFRs were filed in a timely manner Because the Board did not sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State 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 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-programState Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: 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-brooklynDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… tax collection growth across New York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 and was considerably lower than the 4.2 percent average annual growth over the past 15 years, … tax collection growth across New York State slowed to 16 percent in the first six months of 2015 from 3 percent growth …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015XIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Project is group of activities that has a start and end date … produce a unique product, service or result. In the SFS, a project is used to collect and track costs related to those … etc.), whereby the entity may be identified as the project and the activities shall provide specific detail …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyPublic Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This applies regardless of whether individuals are … voucher. Incumbents of the position generally must reside in the jurisdiction they are serving. Section 10 of the … official duties. Public officers are authorized to act in their capacity as an officer for their established term. …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officers