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Opinion 89-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… a distressing and lengthy theft of funds meant to help New York's neediest citizens," said State Comptroller Thomas … this massive theft, which ripped off some of the neediest New Yorkers,” said Attorney General Schneiderman. “With this … message is clear: No matter who you are, if you steal from New York charities that receive taxpayer dollars, you will …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… are in a challenging financial position and have no room for error,” said DiNapoli. “The municipalities in danger of … Running close to the CTL can be a sign of fiscal stress for many local governments. Cities are more likely than … to be close to their CTL. Statewide, of the 60 cities for which 2018 data was available, 10 were found to have …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … and 2012-13, as required by the by-laws. City of Rye – Boat Basin Fund (Westchester County) The city’s boat basin …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… Purpose To determine whether disbursements to students from the Tuition and Fees Refund bank account were … aid refund checks in 2012. The centralized process is a component of CUNY’s Fully Integrated Resources and Services …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountComptroller DiNapoli Releases School Audits
… District , North Bellmore Union Free School District and Schenectady County Community College . "In an era of limited … Duanesburg Central School District – Separation Payments (Schenectady County) District officials have established … were higher than necessary to fund district operations. Schenectady County Community College – Internal Controls Over …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Opinion 92-50
… (preference to local bidder) CONSTITUTIONAL LAW -- Commerce Clause (preference to local bidder) -- Equal … law would also raise constitutional questions under the Commerce, Privileges and Immunities and Equal Protection …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 95-2
… AUTHORITIES -- Fees (exemption from cable television franchise fees) PUBLIC HOUSING LAW, §52; EXECUTIVE LAW, … housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not … of its cable television bill which is designated as a "franchise fee". You state that the city in which the cable …
https://www.osc.ny.gov/legal-opinions/opinion-95-2State Comptroller DiNapoli Releases Municipal Audits
… that their money is being spent appropriately and effectively." Village of Fleischmanns – Financial Condition …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1198
… Purpose To provide agencies information regarding changes in the … submitting transactions via Automated Interface Effective Date(s) All Automated Interface transaction files submitted … a system assigned number. This conversion results in a change to the way the Automated Interface files will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyDiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … of new growth in the western New York economy.” DiNapoli’s report examines employment, wages and labor force trends … Job Growth, 2009-2014 New York City 11.3% Western NY 1.5% Long Island 4.9% Central NY -0.1% Hudson Valley …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highState Agencies Bulletin No. 414
To explain the new certification process resulting from the Payroll System upgrade
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsOpinion 89-48
… might be recovered by contractors and/or subcontractors for work performed and/or materials provided in connection … two surety bonds each of which is entitled "Undertaking for Discharge of Mechanic's Lien". You ask (i) where and how … certain claims by contractors and/or subcontractors for work performed and/or materials provided in connection …
https://www.osc.ny.gov/legal-opinions/opinion-89-48DiNapoli: Canal Corp. Must Address Gaps
… officials should immediately seek all available funding for infrastructure repair, make sure all inspections are … and effectiveness of the inspection scheduling process for high- and intermediate-importance structures; Promptly … of Transportation to cover inspection responsibilities for all state-owned canal system bridges, and adhere by its …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsDiNapoli: Small Businesses Generate $950 Billion in New York
… Small businesses are a vital part of New York state’s economy, supporting nearly 3.9 million … having the largest share of the state’s population and economic activity, also has the most and highest … The Fund’s lending partnership with the New York Business Development Corp. (NYBDC) provides capital for small business …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… freshwater lakes, ponds, and reservoirs that are used for drinking, bathing, and recreation. As the State’s … of Environmental Conservation (Department) is responsible for improving and protecting this vast network of water … billions of gallons of wastewater per day to purify it for reuse. During sewage overflow events, which may result …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… [read complete report - pdf] Audit Objective Did the Remsenburg-Speonk Union … of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSocial Media Use Policy
… OSC welcomes and encourages you to participate in the discussion on our social media sites. We encourage … you grant OSC permission to share or reproduce your post. In addition, by contributing to this site, you agree not to … compromise the safety or security of the public. Comments in support of or opposition to political campaigns or ballot …
https://www.osc.ny.gov/help/social-media-use-policyComptroller DiNapoli Releases Municipal Audits
… 2015. The board has not developed a multiyear financial or capital plan to address the water fund balance deficit or the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsOptimizing Medicaid Drug Rebates (Follow-Up)
… and/or have special health care needs. Since January 1991, New York has been able to recover a portion of the Medicaid … to collect these rebates. The Department awarded a new contract for drug rebate administration and management services. The Department and the new contractor are discussing all of the issues identified in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-follow