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Opinion 89-9
… to a creditor or to a person who has paid or incurred the funeral expense of the decedent. Payment may not be made … to a creditor or to a person who has paid or incurred the funeral expenses. The affidavit must show that the decedent …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 92-37
… to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain … of a fire district to include the territory of a fire protection district dissolved pursuant to Town Law, §172-d is … obtain the approval of the State Comptroller when a fire protection district is dissolved and the area merged into an …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: MTA Budget Outlook Improves
… financial plan period, yet it still plans to raise fares and tolls by 15 percent over a three-year period, according … the bulk of the unanticipated resources to improve service and maintenance, reduce the size of projected budget gaps and … it will not meet its $2 billion target from efficiencies alone and some projects will be deferred to the next capital …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesUnexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing the needs of its passengers … Authorities Law. One of six MTA constituent agencies, the Long Island Rail Road (LIRR) is both the largest commuter …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsHoltsville Fire District – Financial Management (2025M-4)
… amounts a district will spend and receive, the amount of fund balance that will be available at the end of the fiscal … The District’s budgeted appropriations for fiscal year 2024 totaled $3.8 million, and capital reserve fund balances … that were not transparent. Although the Board planned to transfer $2.2 million into the capital reserve funds between …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4State Comptroller DiNapoli Releases Municipal & School Audits
… Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 … board also did not receive accurate monthly cash balances for the audit period and did not identify the discrepancies … Auditing (Onondaga County) While the claims reviewed were for appropriate village expenditures, the board did not audit …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… sites or hilltop parks where a fix was not feasible. Most of the barriers were Readily Achievable. The survey was … in Manhattan. DiNapoli’s audit listed facilities with the most uncorrected barriers that were ranked either Readily … could be corrected without much difficulty or expense. The most common problems were a lack of signage, problematic …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… The state Office of Temporary and Disability Assistance (OTDA) … permanent housing, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Thousands of New … get back on their feet.” Homeless shelters across the state provide various services to individuals and families, …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… regulatory requirements, DEC told auditors they are drafting procedures that incorporate detailed enforcement …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… employment decisions, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit … with LL144. DCWP also did not use procedures created by the NYC Office of Technology and Innovation (OTI) in its … using available OTI resources. Improve enforcement by identifying potential non-compliance with LL144 through …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirState Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… New York State Comptroller Thomas P. DiNapoli. As of April 2026, the Authority has committed more than $38 billion from … debt service at 13.5% of revenues in 2026, within its established 15% target range, but rising to … rising costs and deterioration of assets. As of April 2, 2026, the MTA committed $38.5 billion (70%) of the 2020-2024 …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtAudits of Local Governments & Schools
… The Office of the New York State Comptroller’s Division of Local Government and School … For audits older than 2013, contact us at LGSA-Audits@osc.ny.gov . For audits of State and NYC agencies and public authorities, see Audits . …
https://www.osc.ny.gov/local-government/auditsTips to Help You Keep Your Money
… Keep your accounts active. More than half of unclaimed accounts are dormant savings accounts — accounts … had no activity for three years. Make a small deposit or withdrawal every year. Cash all checks promptly for utility …
https://www.osc.ny.gov/unclaimed-funds/claimants/tips-help-you-keep-your-moneyXI.4 Overview – XI. Procurement and Contract Management
… Although grant contracts are not specifically defined in legislation, they are typically referred to as “program” … as service agreements that support the mission of an agency by ensuring that critical services are provided. … has been enacted to facilitate timely review and approval of these agreements, including delineation of requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewRetroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… NYSLRS can only award retroactive service credit based on litigation, settlements or arbitration when such actions … To adjust a member’s earnings or days worked due to litigation, settlement or arbitration award, follow the … Litigation settlements and arbitration can affect a NYSLRS …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsOverview – Enhanced Reporting
… NYSLRS employers can submit reports in Retirement Online as a file or through …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats/overviewRetroactive Service Credit due to Litigation, Settlements, and Arbitration Awards – Legacy Reporting
… NYSLRS can only award retroactive service credit based on litigation, settlements or arbitration when such actions … 1 To adjust a member’s salary or days worked due to litigation, settlement or arbitration award, follow the instructions on …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-service-creditCUNY Bulletin No. CU-791
… purpose of this bulletin is to notify agencies of health benefit rate changes. Affected Employees: City University of … purpose of this bulletin is to notify agencies of health benefit rate changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-791-city-new-york-health-benefit-rate-changesAccounts Payable Advisory No. 6
… with the GFO Chapter XII, Section 5.B - Unique Invoice Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. For information on how to process …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 7
… with the GFO, Chapter XII, Section 5.B - Unique Invoice Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. For information on how to process …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-noble