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Opinion 97-5
… STREETS AND HIGHWAYS -- Private Roads (construction of by village) VILLAGES -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, pursuant to Village Law, §§6-622 and … Whether a village may construct a private road leading from a village …
https://www.osc.ny.gov/legal-opinions/opinion-97-5State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding the agreement … New York State Comptroller Thomas P DiNapoli issued the following statement regarding the agreement …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementExamination of Unemployment Insurance Benefits
… To accomplish our objectives, we used automated “filters” and performed file matches to select payments for … ris k . We reviewed the high risk claims identified by the filters and file matches to determine if DOL made erroneous …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsReStacking Occupancy Initiative
… by the State’s Savings and Government Efficiency (SAGE) Commission, which was established by the Governor in … – the cost savings expectations established by the SAGE commission and DOB. OGS has achieved about $51 million …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeSelected Employee Travel Expenses
… Travel Expenses (2012-S-140) State University of New York Alfred State College of Technology – Selected Employee Travel …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0Do Not Call Enforcement Efforts (Follow-Up)
… consumers to register their personal mobile and landline phone numbers on a central national registry to reduce … in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal … by State residents had more than doubled since 2014, the number of cases referred to counsel for further action …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followAccess Controls Over Selected Critical Systems
… selected Office of Children and Family Services (OCFS) systems are sufficient to prevent unauthorized or inappropriate access to those systems. The audit covers the period August 1, 2016 through … and juvenile justice. OCFS owns approximately 60 computer systems, which are used to support its activities. OCFS’ …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsParking Structures (2017-MS-3)
Parking Structures 2017MS3
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Earnings Limits – Enhanced Reporting
… law and periodically adjusted for inflation. Refer to the table below. Once a member reaches the Section 401(a)(17) … $345,000 April 1, 2023 – March 31, 2024 $330,000 April 1, 2022 – March 31, 2023 $305,000 April 1, 2021 – March 31, 2022 $290,000 April 1, 2020 – March 31, 2021 $285,000 April …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… was to evaluate the selected Town financial operations for the period January 1, 2011 to December 31, 2012. … five-member Town Board is the legislative body responsible for the general management and control of the Town’s … the safe. The Clerk did not perform bank reconciliations for the tax collection account. As a result, in 2011 the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267DiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentComptroller DiNapoli Releases Municipal Audits
… salaries for bookkeeping duties totaling $73,794 from April 2015 through August 2017 without board … the United States General Services Administration (GSA) per diem rates. In addition, a credit card company was allowed to …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… law until the end of the audit period. The district earned interest totaling approximately $2,000 from its checking and savings accounts, which had an average daily balance of … financial institutions that offered competitive interest rates, prepare monthly cash flow forecasts to estimate funds …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School District Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… oversight, court records were unreliable. The court's bail amounts were understated for the current justices by approximately $60,000. Town of Ontario – …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… approved purchase order prior to the purchase being made. Kingston Housing Authority – Board Oversight (Ulster County) …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 435
… by Upromise Investments, Inc. The existing toll free number is 1-877-NYSAVES and the web site is located at … participate in the College Savings Program. The new bank ID (or bank routing number) is 011001234. A new account number beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/435-change-manager-nys-college-savings-programDiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… the defendant. “Lorna Gutierrez tried to cut her brother-in-law out of his share of her sister’s death benefit just … of personal loss. I thank D.A. McMahon for his partnership in protecting the state pension fund from attempts to defraud … diligent efforts to secure both restitution and justice in this case," McMahon said. Gutierrez’s sister was a member …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersState Agencies Bulletin No. 1943
… State Agencies Bulletin No 1943 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaNew York Farms and Farmland Decrease at a Higher Rate Than Nationally in 2025
… According to data released by the U.S. Department of Agriculture in February 2026, New York lost 500 … Farms, 2024-2025 Source: OSC compiled data from the U.S. Department of Agriculture, … According to data released by the US Department of Agriculture in February 2026 New York lost 500 …
https://www.osc.ny.gov/reports/new-york-farms-and-farmland-decrease-higher-rate-nationally-2025