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State Comptroller DiNapoli Statement on City's Preliminary Budget Proposal
… pace of the economic recovery. My office will release a full examination of the mayor's budget in the coming weeks. …
https://www.osc.ny.gov/press/releases/2014/02/state-comptroller-dinapoli-statement-citys-preliminary-budget-proposalDiNapoli: Wall St. Profits on Pace to Beat 2017
… pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now about 120 firms, down from …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017Comptroller DiNapoli Releases School Audits
… Orleans BOCES and the Newcomb Central School District . “In an era of limited resources and increased accountability, … totaling $477,235. Although the board has developed a procurement policy, the corresponding regulations do not … The deputy district treasurer performed all steps in the payroll process, which included entering and modifying …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0DiNapoli Finds Schools Falling Short on Emergency Planning
… Schools are not doing enough to prepare for emergency situations like shootings, according to an audit of safety planning at 19 schools released today … state policymakers. I urge the State Education Department to re-engage the NYS Safe Schools Task Force to make sure our …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningDiNapoli Releases Bond Calendar for Third Quarter
… York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the … September all of which is new money. The anticipated sales in the third quarter compare to past planned sales of $4.68 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli and Rice Halt Pension Scam
… in unlawful pension payments while earning a final full-time salary of $112,000 with Nassau Community College. … Retirement Program while continuing to receive his full pension. State law prohibits retirees collecting a …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamDiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… today announced that his office has over $14.5 billion in unclaimed funds and urged New Yorkers to see if any of it … record for the third consecutive year for the most unclaimed funds returned in one year totaling $452 million. … our website." There are currently more than 35 million unclaimed funds accounts, some dating back to the 1940s. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-moneyNew York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
… Program (ERAP) funds to which they were not entitled, New York Comptroller Thomas P. DiNapoli, Albany County District Attorney Lee C. Kindlon and New York State Police Superintendent Steven G. James … DiNapoli said. “My thanks to D.A. Kindlon and the New York State Police for their partnership in holding …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-stateOpinion 89-11
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … suitable headquarters for, and the promotion of fraternal intercourse among the members of such corporation, the … that the Association shall have all of the powers of a not-for-profit corporation, which include the power to rent …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… the situation has continued to get worse. Foreclosed properties displace families and weigh heavily on local … court rules were issued requiring lenders to affirm their claim to the property. Since reaching a low of 16,655 in … to resolve cases that have become stalled, to monitor properties with delinquent mortgages and to return vacant …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 94-30
… PRACTICE LAW AND RULES, §8018(a); JUDICIARY LAW, §39(2)(e): County clerks outside of the City of New York are … year. The memorandum of the Assembly Budget Committee (NY Legis Ann, 1990, p 90) clearly indicates that the … It is a general rule of statutory construction that the courts may not supply by construction words or phrases which …
https://www.osc.ny.gov/legal-opinions/opinion-94-30XI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Absent compelling justification, the New York State Office of the State Comptroller (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the contract … Absent compelling justification the New York State Office of the State Comptroller OSC will not approve a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… capacity shall be deposited into a bank or trust company designated by the State Comptroller. See Chapter XIV, Section … capacity shall be deposited into a bank or trust company designated by the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units must use the Invoice Lines section of the voucher in the Statewide … available in the SFS, including: using individual invoice lines for individual invoice items. copying purchase order and/or receiving … Business Units must use the Invoice Lines section of the voucher in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
To determine whether Medicaid made improper payments to providers on behalf of dualeligible individuals receiving hospice care covered by Medicare This audit covered the period January 1 2015 through July 31 2019
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredPersonal Income Tax and Property Tax
The objective of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax Relief and Property Tax Relief collectively referred to as credits
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxCareer and Technical Education
… schools. State, federal, and local law, as well as a mayor’s initiative, set guidelines and expectations for CTE … high-growth, high-demand fields in accordance with labor market needs; expand and upgrade delivery and availability of …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationOnondaga County – Court and Trust Funds (2025-C&T-3)
… and contract disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3State Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,661 contracts for state agencies and public authorities valued at $1.9 billion … In September the Office of the State Comptroller approved 1661 contracts for state agencies …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberDiNapoli: New York Jobs Top 9 Million, New Statewide High
… well above the 4.4 percent rate for 2006, the last full year before the Great Recession. The state’s … workers and those who work part-time but would prefer full-time work, was 12 percent in 2014. New York’s labor …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-high