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Opinion 88-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Uses (financing construction of building by town for State Police use) NEW YORK CONSTITUTION, ART. VIII, §2; …
https://www.osc.ny.gov/legal-opinions/opinion-88-26The Economic Impact of the Great Outdoors
… more significant part of the economy in nearly every other state. As outdoor activities continue to recover and evolve … to the beaches and shores of Long Island. According to the State Office of Parks, Recreation and Historic Preservation, … part of many upstate communities. According to the NY Department of Economic Conservation, there were over 2.6 …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsNew York’s Economy and Finances in the COVID-19 Era
… Real U.S. gross domestic product is projected to increase by 4.4 percent in calendar year 2021 after an estimated … percent in 2020, U.S. employment is projected to increase by 2.7 percent in 2021 and reach its pre-pandemic level in … the economy. The number of New Yorkers with jobs plunged by 1.5 million in March and April. As of November, the count …
https://www.osc.ny.gov/reports/covid-19-january-21-2021Environment, Energy and Agriculture – 2021 Financial Condition Report
… for SFY 2021-22 authorized a bond act to be considered by voters at the ballot box in November of 2022 entitled the … Bond Act of 2022: Restore Mother Nature.” If approved by the voters, the ballot question would authorize the … in New York from certain criteria pollutants covered by the National Ambient Air Quality Standards, excluding …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureAbout the Academy
… hand to local government and school district officials. By increasing the number of classroom training sessions and … Award and has been recognized on multiple occasions by OSC for his exemplary management and leadership. William …
https://www.osc.ny.gov/local-government/academy/about-academyDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… challenges faced by other upstate communities in recent years and has plans to generate economic expansion and … and has seen substantial increases in property values over the last several years,” DiNapoli said . “The fiscal … While the city has a small geographic footprint and a 2020 population of 10,551 residents, it makes a significant …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureOpinion 91-55
… limits the amount of indebtedness which may be incurred by counties, cities, towns, villages and certain school … of heavy tax burdens on future generations (Report by the New York State Constitutional Convention Committee … county, city, town or village for indebtedness contracted by the county, city, town or village for a public improvement …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Four Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… DiNapoli, Geoffrey S. Berman, the United States Attorney for the Southern District of New York, William F. Sweeney, … to bilk insurance companies and federally-funded Medicare out of more than $80 million. Thanks to the … Medicare and other health care benefit programs to obtain reimbursement to which he and his co-conspirators were not …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 88-30
… 194(1)(b), 198, 201, 202, 202-a, 209-e(1)(b): (1) A town, by ordinance, may require district property owners to connect … and maintaining a district are, to the extent not raised by user charges, a charge upon all the properties in the … owners to connect therewith. And this duty may be enforced by criminal penalties ... It may be that an arbitrary …
https://www.osc.ny.gov/legal-opinions/opinion-88-30VI.1.A Budgetary Chartstrings – VI. Budgets
… Budgetary Chartstrings include: Business Unit, Department, Program, Fund, Account and Budget Reference. Example of a … numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” values. … Level 3 and below: Agency/Entity organization concepts PROGRAM Information captured in this chartfield relates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsNew York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund), valued at … consistently put our investment’s long-term value at risk. I am grateful for Senator Liz Krueger’s focus on addressing … the nation. The Fund's fiscal year ends March 31. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetDiNapoli Announces State Contract and Payment Action for March 2017
… about the number and types of contracts and payments by the state. This builds on his commitment to added …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017State Comptroller DiNapoli Releases Audits
… State Health Insurance Program (NYSHIP) is administered by the Department of Civil Service (Civil Service). The … physician-administered drugs, which are drugs administered by health care professionals in a hospital or facility … progress in recovering the improper payments identified by the initial audit. Of the initial report’s two audit …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… to a report on the borough's economy released today by New York State Comptroller Thomas P. DiNapoli. "Jobs and … have reached record levels on Staten Island, spurred by reconstruction, new development and a growing leisure and … most hardworking people in New York City. I am encouraged by economic numbers showing increased employment and median …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressOpinion 90-60
… agreement between the county and a trustee created to hold title to the facility. We assume for purposes of this opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-60DiNapoli: Many Homeless Shelters in Poor Condition
… these organizations are working with limited resources, my auditors found conditions there were startling and unsafe. … this important issue in his thorough report, and I offer my full support in his continuing efforts to help ensure that …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionCOVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
New York Citys worldrenowned arts entertainment and recreation sector saw the largest decline among all sectors in the citys economy due to the COVID19 pandemic as employment declined by 66 percent over a one year period ending in December 2020
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryNew York’s Economy and Finances in the COVID-19 Era
… of 2020, total wages paid in New York State declined by $12.5 billion or 7.4 percent in comparison to the second … Total wages in accommodation and food services fell by $3.5 billion, a drop of nearly 60 percent from the prior … sector also saw a modest gain. Change in Total Wages Paid by Industry in New York State Second Quarter 2019 to Second …
https://www.osc.ny.gov/reports/covid-19-december-16-2020Opinion 89-32
… OF INTEREST -- Approval of Contracts (issuance of check by county treasurer) -- Leases (contract between county and … a county treasurer would have a conflict of interest by virtue of the county's renewal of a lease of a gravel pit … of which is owned or controlled directly or indirectly by the officer or employee (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-32New York State Accounting System User Procedures Manual
… CHILD CARE CENTERS 28810 DISCRETIONARY POOL 28820 PROGRAM IN THE ARTS 28830 DORMITORY EQUIPMENT REPLACEMENT 28840 DEBT … BROOKLYN DDSO 51420 SUNMOUNT DDSO 51430 INST FOR RESEARCH IN DEVL DIS 51450 METRO NY DDSO 51459 NYC OMR SPECIAL PAYROLL …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manual