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Opinion 97 - 12
… engineer who appears before the board) GENERAL MUNICIPAL LAW, §§801, 805-a: An arrangement whereby the recording … be prohibited from performing services for the engineering firm in relation to any matter before, or to come before, the … in matters before the planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 92-7
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN … debts incurred in the operation of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of … association adopt its own uniform standards, consistent with the commonly understood meaning of the term "indigent", …
https://www.osc.ny.gov/legal-opinions/opinion-92-7State Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… partnership with a local government. The Butternut Valley Alliance, with the towns of Butternuts, New Lisbon and … the Department of Financial Services, the Butternut Valley Alliance, our municipal partners and the residents of the … services where it is needed the most.” "Butternut Valley Alliance (BVA), through the Save Our Bank initiative that …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Levels in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal income in New York State … receipts to individuals, totaled nearly $1.6 trillion in the first quarter of 2021, an increase of 51.9 percent from … Recently released data from the Bureau of Economic Analysis show personal income in New …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… Budget Financial Plan shows a remarkable improvement in the state’s financial condition as cumulative four-year … of substantial new resources, including $15.2 billion in federal assistance and $17.3 billion from tax and other … The SFY 2021-22 Enacted Budget Financial Plan released in May by the state Division of Budget (DOB) totals $208.9 …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesDiNapoli Announces New $7 Million Investment in Northern Ireland
… Bank of Ireland to assist Northern Ireland based SMEs to accelerate growth. “We’re pleased to announce another … positioned to invest throughout Northern Ireland and to accelerate value creation.” “We are very pleased to be …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… 29% growth over the prior six fiscal years, according to a report released today by State Comptroller Thomas P. … $628 million in FY 2025. Interest income dropped by over 90% early during the pandemic (FY 2019 to FY 2021) as the … Report Miscellaneous Revenues in New York City: What Has Changed? Related Reports Review of the Financial …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… Groenwegen, who is retiring. His salary is $188,000. A photo of Sheingold is available here …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… “Governor Hochul introduced her executive budget while many New Yorkers continue to struggle to make ends meet and … of a recession grow. Inflation is still too high, and New York still has not regained all the jobs lost during the … Governor Hochul introduced her executive budget while many New Yorkers continue to struggle to make ends meet and …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… will contact a Voucher Authorizer at the agency via phone call or email. Agencies have the following … changes in voucher contacts to [email protected].gov . The email must include the name, email address, and phone number of the new contact. Since the traveler’s supervisor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… OVERVIEW AND POLICIES This section provides Business Units with guidance on how to process payments to a military address using the Statewide … This section provides Business Units with guidance on how to process payments to a military address using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressNY-Sun Incentive Program (Follow-Up)
… and ensure a diverse and reliable low carbon energy supply. To help achieve these goals, the CES requires that 50 … the Authority achieved the objectives required by the PSC for NY-Sun, including: confirming geographic equity of … projects are increasing renewable energy in New York’s power system; and properly administering NY-Sun. We found …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have established systems of … Transportation Authority: New York City Transit and Staten Island Railway - Selected Aspects of Railcar Fleet …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followManagement of Cash and Investments
… capital needs. We identified $92.1 million maintained in funds and bank accounts that could have been factored into … guidelines. Key Recommendations Routinely monitor the funds, document required balances and ensure that excess …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsInspecting Highway Bridges and Repairing Defects
… engineer. As of July 2012, NYSTA records show it owns 792 bridges. Between January 2008 and July 2012, 610 …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees … and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New … To determine whether the use of travel monies by selected government employees …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… provides transportation to medically necessary services for recipients who are unable to obtain transportation on … verifiable records necessary to support Medicaid payments for a period of six years. If the information is incomplete, … transportation claims prior to 2016, which accounted for $1.4 million in Medicaid payments. We recommended that …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followCheektowaga Central School District - Capital Project Management (2022M-90)
… $1.9 million of additional work the District contracted for. As a result, voters were not afforded the opportunity to … under budget. Officials expended just over $2 million for five professional service contracts and 39 change orders … timely to the New York State Education Department (SED) for approval. Key Recommendations Transparently share capital …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Rapids Fire Company – Credit Cards (2023M-86)
… purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card … were received, and/or determine whether the purchases were for appropriate Company purposes . In addition: The … a Company credit card to make 19 purchases totaling $3,000 for the Company. Officials paid $969 in New York State (NYS) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Freeport Union Free School District – Financial Management (2024M-49)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49