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Opinion 2010-1
… the village may use park trust fund monies to pay that part of the purchase price attributable to the discrete … to be dedicated for park or other recreational uses. You indicate that the village is considering the purchase of … for village park and other recreational purposes. You state that the portion of the parcels to be dedicated for …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the purchase of … Whether monies held in a park land trust fund pursuant to village law may be expended …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 92-13
… law, Municipal Home Rule Law, §20(3) must be complied with. Municipal Home Rule Law, §20(3) provides that "[e]very … be expected to be found in the statute. Applying this test, the Court upheld an amendment to the New York City … of legislative seats. The Appellate Division applied as a test for determining whether the local law violated the …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Comptroller DiNapoli Releases State Audits
… supervisor, to control almost all of the process for the procurement of textiles. The inadequate separation of … controls increases the risk of favoritism in the award process. Auditors found Corcraft officials awarded … Education Department, one student who did not meet the citizenship requirement, and one student for whom auditors …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsXII.6.A Paying Another State Agency – XII. Expenditures
… Business Units must identify if the billing is from an SFS Online or a Legacy System Business Unit. The following … and Document Preparation: BOTH BUSINESS UNITS ARE SFS ONLINE When two SFS Online Business Units intend on doing business with one …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyState Agencies Bulletin No. 922
… bulletin provides instructions to determine and record the county of residence of employees. Background Since many … Date Immediately OSC Actions OSC has populated the county value for employees who reside in postal codes that fall … is not necessary - This message identifies employees who do not have P0001 in the Locality field of the Employee Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Markets/Department of Health – Oversight of the Nourish New York Program (Follow-Up) (2024-F-27) Nourish NY, jointly … (AGM) and the Department of Health (DOH), supplies surplus New York-grown agricultural products (e.g., milk, apples, …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… of Homeland Security and Emergency Services – Cyber Incident Response Team (Follow-Up) (2023-F-8) In 2017, the Cyber Incident Response Team (CIRT) was created within the Division … CIRT developed lines of service to guide its work – cyber incident response services, technical cyber services, and …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… as the Fire Department Treasurer, on charges related to the theft of more than $300,000 from the Fire Department. … as Treasurer for the Croton-On-Hudson Fire Department to steal and conceal his theft of approximately $312,925 from … portions of the so-called "2 Percent Money" paid annually to the Fire Department by New York state in connection with …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… state’s Sex Offender Management and Treatment Act (Act) at regional DOCCS offices in the Bronx, Brooklyn, Elmira, New … who have been legally determined to suffer from a mental abnormality that predisposes them to committing a sex … per month, such as meeting with a respondent’s mental health treatment provider. DOCCS also requires officers to …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersComptroller DiNapoli Releases State Audits
… ongoing basis based on its confidentiality, integrity, and availability. Almost two years after the transition of …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… For every dollar New York sends to Washington D.C., it receives about 91 cents back in federal spending – compared to a national average of … Comptroller Thomas P. DiNapoli. New York ranked 46th in the nation in its balance of payments between the amount … For every dollar New York sends to Washington DC it receives about 91 …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonDiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… of Kirkville, New York, with one count of Grand Larceny in the Second Degree, a class C felony, one count of Welfare … of eligibility for Medicaid assistance. "When her mother died, Tammy Banack concealed the death from the New York … If convicted, Banack faces up to 5 to 15 years in state prison. The charges are accusations and the defendant is …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19kDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… nature, including pornographic, social networking, auction and shopping. Furthermore, auditors found indications …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityOpinion 89-9
… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased employee who died intestate to …
https://www.osc.ny.gov/legal-opinions/opinion-89-9VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… is used to record payments received by an agency that do not need to be applied to a customer AR Item, such as … information for other types of miscellaneous receipts that do not need to be applied to an AR Item. Omissions and … is used to record payments received by an agency that do not need to be applied to a customer AR Item such as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… by the results of the broker/dealer operations of New York Stock Exchange member firms. Weakness in the global economy, …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startXII.8.G Payment Methods – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section advises agencies on payment methods available in … than two-day ACH payments. Therefore, agency requests for this payment method must be approved by OSC on an emergency, … This section advises agencies on payment methods available in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… In an op-ed on Politico.com, New York State Comptroller … Yee today called on the Securities and Exchange Commission to require corporations disclose the risks that climate … truly an emergency, look no further than our two states. In recent years, America has seen the most active and most …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… rental, utilities, and maintenance costs of buildings JCDC shared with an affiliate (i.e., JCS). $73,150 in unsupported … SED: Review the recommended disallowances resulting from our audit and make the necessary adjustments to the costs …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manual