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Opinion 95-11
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 99-15
… LAWS -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority … AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not served by … VILLAGES -- Powers and Duties (authority to provide real property tax exemptions when property not served by …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Seaford Union Free School District – Capital Assets (2024M-112)
… 17, 2023 to review the District’s most recent inventory list. Understanding the Audit Area A capital asset is … and determined that 15 graphics cards were returned to the vendor and three graphics cards totaling $2,135 could not be … by District officials or reimbursed to the District by the vendor. 27 assets on the inventory list totaling $38,710 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112DiNapoli Reaffirms Commitment to DEI Initiatives
… on a host of DEI issues, including discrimination and harassment, workforce diversity, LGBTQ+ inclusion, health … care outcomes and board diversity. Discrimination and Harassment Disclosure Corporations should address the corrosive effect that discrimination and sexual harassment have on workplace rights, morale and company …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… one of every 100 resident personal income tax (PIT) filers left New York state in 2020, according to State Comptroller … in 2021 retained no New York source of income after they left, suggesting a potential loss of economic activity. … Married and head of household taxpayers (families) also left New York at elevated rates in 2020, nearly double those …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycOpinion 89-4
… (General Municipal Law, §800[3][c],[d]; 1985 Opns St Comp No. 85-34, p 47; 23 Opns St Comp, 1967, p 841). Further, the town supervisor is the … for certain public sales). February 9, 1989 Charles D. Hill, Esq., Town Attorney Town of Delhi …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 89-21
… to any third party; Application of Freeholders of Towns of Elma and Marilla , 201 App Div 252, 194 NYS 554 [4th Dept …
https://www.osc.ny.gov/legal-opinions/opinion-89-21DiNapoli: Central NY Village Official Stole More Than $100K
… in public funds. The New York State Police yesterday arrested Margaret Bailey and charged her with felony counts …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kCompliance With the Enough is Enough Act
… drug use; a students’ bill of rights; and comprehensive training requirements for administrators, staff, and … handling sexual assaults and related crimes; providing training to campus communities; and giving unit staff advanced training in responding to sexual assaults and related crimes. …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actSelected Management and Operations Practices (Follow-Up)
… of implementation of the 12 recommendations included in our initial report, Selected Management and Operations … New York State jobs and agree to make capital investments in their businesses in accordance with legislative guidelines. RNY makes … of implementation of the 12 recommendations included in our initial report Selected Management and Operations …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followTrash Can Free Stations Pilot Program
… collection for Transit’s 468 subway stations throughout Brooklyn, the Bronx, Manhattan and Queens. Trash collected is … of rodents.” Transit began the pilot at two stations, 8th Street on the “R” line and Flushing-Main Street on the number “7” line (Phase I). Subsequently, SEO …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… and utilities. Our audit focused on the remaining $10.7 million, consisting of approximately $6.1 million in … a contract, regardless of dollar amount. None of the $10.7 million in purchases made by Linden Plaza were subject …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followPrivacy and Security of Student Data
… of cybersecurity threats – including ransomware and other types of cyberattacks. According to a U.S. Government … has not completed a data classification for all the types of information it manages, processes, or stores, some …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… of fire insurance policies written by certain out-of-state insurers against loss or damage by fire on property located … paid firefighting personnel and multiple volunteer fire companies, the fire district treasurer should distribute FFI tax proceeds among the paid firefighters and fire companies on a pro-rata share basis. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsState Agencies Bulletin No. 1156
… Purpose To inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System . Affected Employees All … System or extracting data from PayServ containing Chart of Accounts criteria. Payroll representatives receiving this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideNY State Comptroller Announces Appointment of Emerging Managers Director
… held various leadership positions at CastleOak Securities, Loop Capital Markets, Topeka Capital Markets and Citi …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorUnclaimed Funds Survey - Feedback Received
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https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedCensus 2020 Response Rates
… more in taxes to the federal government than any other state but ranks last in what it gets back …
https://www.osc.ny.gov/censusState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public safety, according to a report issued today by New York State Comptroller Thomas … New York are facing an estimated $360 million price tag to fix locallyowned dams that are considered a high or …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
An asset retirement obligation ARO is a legally enforceable liability associated with the retirement ie permanent removal from service of a tangible capital asset
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligations