Search
Opinion 88-33
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … the cost of constructing laterals intended to be installed at the time of a district's establishment may be authorized … for a town sewer district must be raised wholly at the expense of the district, town general fund moneys may …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2000-16
… (beneficiaries under group life insurance policy); (meaning of "family" as used in special acts); (use of tax … group life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax special … beneficiaries. The opinion, however, does not discuss the meaning of the word "family." Further, we are not aware of …
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 … the changes that Transit has already made, as they noted in their response, more can still be done.” The Transit … sufficient or is inaccurate for the necessary follow-up. In a sample of 150 uncollected fines, DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedOpinion 97-7
… ABANDONED PROPERTY LAW, §§600, 1404: Moneys held by a county treasurer which were directed by court order to be … are held beyond the five year dormancy period set forth in section 600 of the Abandoned Property Law. Your particular … for five years, without a further court order. Section 600(1)(a) of the Abandoned Property Law in general governs moneys …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 94-30
… LAW, §39(2)(e): County clerks outside of the City of New York are required to remit to the Commissioner of … is in reply to your inquiry regarding payments made to New York State by your county clerk pursuant to section … been remitting all but $5 of this amount to the State of New York in accordance with section 39(2)(e) of the Judiciary …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… of the item including the make, model and serial number; the name of the employee or other user to whom the … routine correspondence, employee newsletters, internal phone directories and internal policies and procedures. … State Education Law and Regulations require 9 that no student data be shared with third parties without an …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesJune 2002: Advance Refunding Bonds
… refunding, bonds are refinanced (paid off) by issuing new bonds. Typically, the proceeds of the new bonds are placed in an escrow account (in a bank or trust company located and licensed to do business in New York State). After payment of issuance costs, the …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsMonitoring of Homeless Data
… if OTDA’s programs are using all available data to best address the needs of those experiencing or at risk of … and Refugee Services administers an array of programs to address homelessness in the State, including homelessness … if OTDAs programs are using all available data to best address the needs of those …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataCOVID-19 Pandemic Small Business Recovery Grant Program
… the first 12 months from when the Program’s application portal was launched (June 2021 to May 2022), these businesses …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOversight of Child Protective Services
… the caller must be provided with a clear explanation of why the intake is not being registered as a report and given … accurately reflect the nature of closure and why the call did not result in a report. Additionally, the length of time … from the SCR may limit its ability to retroactively investigate whether non-report calls were properly handled. …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Agencies Bulletin No. 2368.2
… If DOL determines that, as the result of an arbitration award or settlement agreement, an employee of NYS has … will be applied in the paycheck in which the arbitration award or settlement agreement is processed. Effective Dates: … will start, and provide the employee with a copy of the letter supplied by DOL. Agency Actions for Cancellations and …
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)
… budget officer. He is responsible for providing the Board with financial reports. The Town’s general and highway fund … town-wide (highway fund TW) began the 2024 fiscal year with a combined $206,637 fund balance deficit. Also, the … financial management practices. Town officials agreed with our recommendations and have initiated or indicated they …
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 … condition. The Board and District officials also made it appear they needed more funding to meet operational needs … surplus fund balance in all five years reviewed to make it appear officials were not retaining more funds than …
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)
… of the financial activities to help ensure public funds are managed with accountability, transparency and integrity. … critical function can help maintain public trust, ensure legal compliance and prevent mismanagement, waste and fraud. … claims, annually auditing the fire district treasurer’s records and ensuring that annual financial reports (AFRs) are …
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
… condition. The board and district officials also made it appear they needed more funding to meet operational needs … audit of the supervisor’s books, records and documents, it may have identified and potentially helped remedy these … 2022-23 through 2024-25 fiscal years. As a result, there is an inaccurate depiction of the actual financial condition …
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
… New York State Comptroller Thomas P. DiNapoli today announced the creation of the $200 million New York Credit Small Business Investment Company (SBIC) Fund … and deliver attractive returns to the state pension fund. New York’s $184.5 billion state pension fund, the third …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programState Comptroller DiNapoli Releases School District Audits
… with taxpayers and has levied more taxes than necessary. Clarence Central School District – Financial Condition …
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
… the gains were concentrated in areas of Manhattan and Brooklyn, according to a report released today by State … every year and were concentrated in parts of Manhattan and Brooklyn. The largest share (37.5%) operated only two years, … Open Street locations citywide with 40, followed by 30 in Brooklyn's Downtown Brooklyn and Fort Greene neighborhoods, …
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
… of the state, with the sharpest decline being in the North Country, which saw a 2.5 percent drop. Also declining … than 5 percent. In some cases, these declines were due to technical adjustments, which can have a large impact in … counties also saw growth rates of more than 6 percent. Technical adjustments can explain some of these increases. …
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)
… (e.g., grant period) designed to produce a unique product, service or result. In the SFS, a project is used to collect … time eg grant period designed to produce a unique product service or result …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminology