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Preferred Source Contracting
… source member agencies and their private corporate partners, who must comply with regulations established by Law … to monitor compliance by its member agencies and their partners. Key Findings In general, OGS is appropriately … purpose of the Program, that member agencies and corporate partners are meeting contract requirements, and that the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingOpinion 91-22
… company within a fire department). June 17, 1991 Joseph Frank, Esq., Attorney at Law Hicksville Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-22DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… as well as 10 cities, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “The nearly zero … contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
Determine whether WaylandCohocton Central School District District officials identified reported and implemented needed remediation to reduce lead exposure in potable water outlets
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… government sales tax collections declined by 7.1 percent in November compared to the same month last year, according … for local governments statewide, $102 million less than in November 2019. The decline is steeper than October’s 5.2 … but not as significant as the double-digit declines in the earlier months (April - June) of the pandemic. Total …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… can be added to an existing appropriation in the receiving entity or to an administratively created appropriation. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersDiNapoli: Albany Man Who Victimized Elderly NYS Pensioner Sentenced to State Prison
… the care he needed and holding accountable the criminals who took advantage of him. I also want to thank the Cohoes … carried out over several years by individuals who betrayed the trust of a vulnerable victim,” James said. … these that we are able to identify abuse, protect those who cannot protect themselves, and bring offenders to …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-albany-man-who-victimized-elderly-nys-pensioner-sentenced-state-prisonOpinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… The East Ramapo Central School District continues to face … were not addressed or only partially implemented. “East Ramapo school district officials must do a better job … some level of fiscal stress. Auditors also found that East Ramapo officials have not properly budgeted for …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsCaucus 2026: Important Information for New Yorkers
… 2025 Federal Income Tax Provisions Under the Tax Cuts and Jobs Act, April 2025 Federal Funds to NYC: A Review of Categorical Grants, April 2025 New York's … Lead in Water: Testing and Reporting, December 2025 CUNY, Open Education Resources, March 2025 SUNY, Oversight of …
https://www.osc.ny.gov/reports/caucus2026Opinion 93-14
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … not currently served by the district sewer system, have requested that the system be extended to serve their … costs of the district. You ask whether the property owners have the right to compel the county to extend the sewer …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Borrowing Against Your Contributions – Article 14 Benefits
… If you meet eligibility requirements, you may take a loan from the Retirement System. Before you … tax in addition to any ordinary federal income tax you owe. Please consider consulting a tax advisor before applying …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsXII.6.E Making an Emergency Payment – XII. Expenditures
… AND POLICIES This section informs Business Units how to process vouchers to vendors when an emergency procurement … exists and the vendor cannot be added using the Vendor Add process prior to payment. An emergency procurement is one in … a Business Unit’s failure to properly plan in advance to process under normal business practices does not constitute …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… decrease in the North Country (8.5%). For 18-year-old high school graduates in New York, over half, 56.7%, pursue higher education, more than 37.3% of high school graduates nationally. People aged 26 to 34 are …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Agriculture and Markets: … 2013. Despite staffing shortages, the department does not have a backlog of safety inspections; all mandated … been completed for 2013. However, the staffing shortfalls have required it to cut back on other activities or goals it …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… in New York City (2021-N-2) The 2014 federal Preventing Sex Trafficking and Strengthening Families Act requires the … of children within the child welfare system for potential sex trafficking and the timely reporting of sex trafficking incidents to law enforcement. It also …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract & Payment Actions For March 2014
… than 2.7 million payments worth more than $18.9 billion in March 2014. His office also rejected 202 contracts and … for bridge rehabilitation on I-87 over Mosholu Parkway in the Bronx. Approved three Office of General Services’ … the selection of applicants to develop and operate casinos in New York. Office of Parks, Recreation and Historic …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014State Comptroller DiNapoli Releases Audits
… centers and found that one overstated its February 2016 invoice by $12,006, and may have received $120,570 in …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… Thomas P. DiNapoli today warning New York City’s leaders to safeguard the city’s finances against the challenges that … is below: In the last 20 years, New York City has had to recover from a terrorist attack, a recession fueled by a … the city will face uncertainty in the months and years to come. Predicting the city’s fiscal future is problematic. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… in New York City during the COVID-19 pandemic, according to a report released today by State Comptroller Thomas P. … New Yorkers fueled small business growth. Changes to how people work and how businesses operate, along with federal aid, allowed people to either start a business or expand by providing services …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-city