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State Comptroller DiNapoli Releases Audits
… implemented. Department of Transportation – Controls Over Vehicle Use and Transportation-Related Expenses (Follow-Up) … in DOT’s controls over recalls and warranties and its oversight of fuel and mileage, which increased the likelihood … and effectively and, in the case of open recalls, posed safety risks. The follow-up found that DOT made progress in …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… your beneficiary may receive if you die while working for a public employer or after you retire (death benefits); … within these pages. Keep it handy as a quick reference for future questions concerning your benefits. Twice a year, … our website. You’ll find sections developed specifically for members , retirees and employers . You can download …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Opinion 90-29
… FUNDS -- Unclaimed restitution payments (transfer to general fund not permissible) CIVIL PRACTICE LAW AND … collected by the county probation department prior to November 1, 1984. You ask whether unclaimed restitution payments which were collected prior to November 1, 1984, may be transferred to a county's general …
https://www.osc.ny.gov/legal-opinions/opinion-90-29State Comptroller DiNapoli Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsLegal and Regulatory Authority To Do Business
… NYC Department of Health and Mental Hygiene Licensed DayCare Facilities in New York City NYS Department of Labor … NYS Office of Children and Family Services Licensed Daycare Facilities in New York State NYS Workers’ …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessNYSLRS Fact Sheet
… and beneficiaries: $28,491 Tiers of membership Tier 1 joined before July 1, 1973 (0.1% of members) Tier 2 joined between July 1, 1973 and July 26, 1976 (0.1% of members) Tier 3 joined between July 27, 1976 and August 31, 1983 and Tier 4 …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetOpinion 2002-14
… 5-524: A village may incur reasonable expenses for the primary purpose of conducting an investigation to … of pursuing a settlement of a claim against the village for property damage, even though work performed by the … 95 NY2d 886, 715 NYS2d 377; Village Law §4-412[3][3]; 26 Opns St Comp, 1970, p 46; see also Foster v McCall , 248 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Cooperative Information Technology Services (2012MR-1)
… [read complete report - pdf] We also released 10 letter …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Opinion 2005-3
… §§402, 1709(11); GENERAL MUNICIPAL LAW §§72-j, 109-b: A union free school district is not authorized to construct, or … be used primarily for commercial purposes. In addition, a union free school district may not sell a building currently … This is in reply to your letter asking whether a union free school district may construct a facility that will …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Town and County Special Districts and Town Improvements
… our office. Certain "low cost" special districts which are at or below the average estimated cost thresholds do NOT … calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds … calculate meaningful average estimated costs. Therefore, any type of district not listed above will be subject to the …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsOpinion 92-31
… to that described in former section 89(71) (1979 Opns St Comp No. 79-383, unreported; 1978 Opns St Comp No. 78-559, unreported; see also Municipal Home Rule … No. 80-671, supra ; 1977 Atty Gen 42). October 14, 1992 William J. Schimpf, Deputy Mayor Village of Maybrook …
https://www.osc.ny.gov/legal-opinions/opinion-92-31DiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… release, geriatric and health costs, and reentry support for this older population to determine an approach that … the overall prison population accelerated with a drop of 26% (10,861 individuals) between March 2020 and March 2021, … 2008, incarcerated individuals under the age of 50 account for more than 75% of the state’s prison population and more …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. Upon … It is also the intent of OSC to limit the number of state bank accounts and the services provided to the minimum level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewPublic Officers – Membership and Enrollment
… boards, Town or Village Justice, County Attorney and District Attorney. Other positions that may be considered …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersArchived: Legislative Session 2023–2024
… records by the New York State Comptroller. Passed the Senate Protest Procedures – A.7405/S.6942 (McDonald/Cooney) – … a statewide elected office, or their authorized political committee, during a certain restricted period; requires a candidate, officeholder, or political committee that receives such contributions to return or …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024New York State Debt
… Calendar (SCC Schedule of Debt Issuances) SEC Municipal Advisor Rule Letter Debt Impact Study 2017 2013 2010 2008 …
https://www.osc.ny.gov/debtOpinion 98-14
… requirements. You ask whether the annual budget estimate submitted by a town highway superintendent may set forth only … unit for the ensuing fiscal year. Estimates must be submitted in such form and contain such information as … estimate of expenditures for highways and bridges, to be submitted by the town highway superintendent as required by …
https://www.osc.ny.gov/legal-opinions/opinion-98-14XVI.3.B Fund Accounting – XVI. Financial Reporting
… fund types used by the State, as well as the criteria used to make determinations regarding classification of a fund to a fund group, follow below. GOVERNMENTAL FUND TYPES These … fund for all revenues and expenditures not required to be accounted for in other funds. All assets, deferred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingSelected Management and Operations Practices
… of the models for accuracy and completeness before the results are recommended to EDPAB for approval. Exclude … NYPA had poor controls over the disposition of fleet vehicles. For example, NYPA uses the National Automobile … governments in 1994. As of April 9, 2015, NYPA financed $1.8 billion in EE projects, which it claims will produce …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New York City Transit’s repair … other finish on one-third of all subway platform walls and floors did not meet the NYCT’s minimum standards and needed … One-third of all platform components, such as ceilings, floors, and columns, were structurally deficient; 2,722 …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairs