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Opinion 92-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … "[t]here are no roads, per se", but there are a series of concrete "sidewalks". The "sidewalks" are used by …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: LIRR On-Time Performance Falls Short
… the LIRR reports that only a relatively small percentage of trains were late or canceled, too many commuters had a … a bit in 2016, it slipped during the first quarter of 2017. Recent derailments at Penn Station have brought … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… they were told by the project manager that the contractor did not have the proper permits and licenses, that it was … keeping records of all bids. In response to the audit, DHS did not agree that it lacked an appropriate process for planning and prioritizing projects, but did agree to create specific written policies to support …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… for women and shattered many glass ceilings on her way to our country's top court. Her accomplishments and moral …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… Many of Long Island’s 2.8 million residents enjoy a high quality of life, marked by low unemployment, low crime rates, strong … New York State Comptroller Thomas P. DiNapoli. “The number of jobs has reached a record level on Long Island and the … Many of Long Islands 28 million residents enjoy a high quality of …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… defective. Claims Taking too Long to Investigate DHR did not ensure its staff met the time frames established by … filed and found in 47% of cases, DHR officials either did not initiate the investigation or failed to notify the … the accused. In 69% of cases reviewed, DHR officials did not complete the investigation or notify the accused of …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsOpinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REFERENDUM -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum … local law amending a city charter to increase the term of office of the city engineer is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
To determine whether the 20 reduction in energy use required by Executive Order 88 was achieved by April 1 2020 and whether the New York Power Authority NYPA provided the required oversight to the Affected State Entities ASEs in line with Executive Order 88 Guidelines
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88State Comptroller DiNapoli Releases Audits
… who also elected Family coverage. The dual coverages are duplicative and associated with significant unnecessary … in NYSOH data processing. However, further actions are required to prevent additional improper payments. Of the … Services (SBS): Selected Aspects of Supporting Small Businesses (2020-N-10) SBS’ Employee Retention Grant (ERG) …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Opinion 90-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties … of the fire department. Although the fire companies in a village are associations or corporations, separate and … consents thereto. Section 209-d does not specify what form the required consent is to take. It has been the opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-19State Comptroller DiNapoli Releases Audits
… monitored and managed the Program; however, the Program did not achieve its overall goal of providing statewide … systems. A prior audit, issued in May 2023, found that SED did not fully comply with its policies related to information … to. A prior audit, issued in May 2023, determined ITS did not have certain security controls in place, according to …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsShareholders to Exxon: It's Time to Address Climate Change
… York State Comptroller Thomas P. DiNapoli and the Church of England — supported by more than 60 institutional … climate change risk. At the meeting, ExxonMobil's board of directors will hear directly from major shareholders who … needs to address," said DiNapoli, who is trustee of the New York State Common Retirement Fund. "We need to …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changePayroll Improvement Project Bulletin No. PIP-017
… Improvement Project mailbox. Please include “Bulletin PIP-017” in the Subject line of the email. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) … that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Audit Period June 1, 2023 – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Audit Committee Charter Guidance and Template
… complete brochure [pdf- 2006] Provisions of Education Law require the trustees or board of education (board) of most school districts to …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 91-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public bidding) LOCAL LAWS … Whether the county may make the proposed conveyance in view of the requirement of County Law 2156 that county real …
https://www.osc.ny.gov/legal-opinions/opinion-91-27DiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… and Markets (Ag&Mkts) and the Office of General Services (OGS) are now directing all state agencies to submit … Agriculture and Markets AgMkts and the Office of General Services OGS are now directing all state agencies to submit …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… eight cities and 11 towns, marks the fewest number of municipalities listed in stress since DiNapoli implemented … his early-warning system in 2013. "Although the number of local governments designated as fiscally stressed has … and proper long-term planning." The latest round of scores is based on 2016 financial information provided to …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresNew York State Artificial Intelligence Governance
… ITS issued the Acceptable Use of Artificial Intelligence Technologies policy (AI Policy), providing guidelines and requirements for the acceptable use of AI technologies by State Entities (e.g., State Agencies). Key … ITS: Amend the Acceptable Use of Artificial Intelligence Technologies policy and provide additional guidance or …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOpinion 92-34
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … When a city receives partial payment of a parking fine or penalty and/or a mandatory surcharge, the city may apply the payment … Whether a surcharge is to be considered paid in whole or in part when a court or administrative tribunal has …
https://www.osc.ny.gov/legal-opinions/opinion-92-34