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Opinion 91-13*
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. REAL PROPERTY -- Leases (as constituting indebtedness for purposes … LAW, §§101, 103, 109-b, 854; LOCAL FINANCE LAW, §20.00; NY CONST, ART VIII, §2: A transaction whereby a …
https://www.osc.ny.gov/legal-opinions/opinion-91-13State Agencies Bulletin No. 2046
… State Employees in Seasonal Lifeguard Positions. Effective Date The June 2022 Lifeguard Salary Increase may be submitted beginning with the following effective date and check dates: Pay Cycle/Pay Period Type 2022 Payment … to active employees with the New York Retiree Indicator checked in Modify a Person who receive the retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2046-june-2022-lifeguard-salary-increase-state-university-professionalOversight of Language Access Services
… Queens (see Exhibits A and B). Language Access Services (LAS) are pivotal to DOHMH’s work because hundreds of … Survey conducted by the U.S. Census Bureau estimated over 1.7 million NYC residents speak hundreds of languages and … Affairs, is responsible for creating and disseminating LAS resources to all public-facing DOHMH programs, training …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesOpinion 92-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … only on customers serviced within the district. You state that the police district encompasses more than 90% of the county's populace. You further state that the police department of the police district plans …
https://www.osc.ny.gov/legal-opinions/opinion-92-36DiNapoli Finds Major Problems with Rochester School District Payments
… the controls and oversight procedures it needs to run a sound operation." The Rochester City School District operates …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… services for eligible homeless families and individuals in the City and for providing fiscal oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency shelter to every eligible person who requests services. …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOpinion 2001-5
… a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and … dollars, to individuals for information leading to the arrest and conviction of any person or persons for felonies … rewards of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Geneseo Central School District – IT Asset Management (S9-22-11)
… and include the details necessary to adequately track and locate IT assets. Perform annual and complete physical …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… has been appropriately spent or safeguarded. We selected 45 IT assets to confirm their location and that they were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Opinion 89-36
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … (referendum requirements where capital improvement has a period of probable usefulness of five years) GENERAL … reconstruct or acquire a type of capital improvement. In both cases, compliance with the permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 90-38
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of … use highway terminates when one or more residences or commercial buildings are occupied and are dependent upon the highway for access. We are in …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Information Technology Governance – Information Technology Governance
The following guidance is intended to make oversight less daunting by providing a path for understanding and strengthening IT internal controls
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceOversight of Child Protective Services
… Calls decreased to just under 270,000 in 2020. If a call is received and OCFS staff determine there is reasonable … more accurately reflect the nature of closure and why the call did not result in a report. Additionally, the length of time OCFS maintains call recordings from the SCR may limit its ability to …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… entities of their legal obligations with respect to determining the responsibility of a business entity (vendor, contractor or offerer) to which a contract may be awarded. This section also serves to outline the State Comptroller's procurement record … entities of their legal obligations with respect to determining the responsibility of a business entity vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilitySelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… New York's Stony Brook University Hospital (Stony Brook) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughOpinion 94-6
… corporation) PUBLIC HOUSING AUTHORITIES -- Officers and Employees (conflict of interest provisions applicable to) … distinguish between tenant members of a housing authority and other members (cf. Public Housing Law, §30[5], providing … applicable. We express no opinion, however, on either the import of any such provisions or whether they preempt State …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 2000-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (beneficiaries under group life insurance policy); (meaning of "family" as used in special … acts); (use of tax moneys by to purchase group life insurance) WORDS AND PHRASES -- "Family" (meaning for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16DiNapoli Op Ed in Times Union
… AI because it did not think facial recognition technology was AI - even though it had a facial recognition system that …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… P. DiNapoli shows the challenges faced by the state’s school districts are as varied as the state itself. Regional … services, including special education. The report details school district demographic and financial information from nine separate regions outside New York City. “School districts must navigate a complex set of state rules …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendants in Elaborate Multi-Million Dollar Bid-Rigging Case Involving Public Contracts
… as New York State’s Donnelly Act. Nelson Rivera, former Chief Information Officer for Monroe County was sentenced … of Investigations and Division of Local Government. Assistant Attorneys General Mary Gorman and Brian McDonald of … Serrapica. The Public Integrity Bureau is led by Bureau Chief Daniel Cort and Deputy Bureau Chief Stacy Aronowitz. …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendants-elaborate-multi-million-dollar