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Opinion 89-42

… States Treasury bills issued in book-entry form, which are registered in the name of the village, under the "Treasury … United States of America... b. Such obligations, unless registered or inscribed in the name of the municipal … from the above-quoted provision that obligations which are registered in the name of the municipal corporation need not …

https://www.osc.ny.gov/legal-opinions/opinion-89-42

New York’s Economy and Finances in the COVID-19 Era

… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New … rates for New York State, New York City and the balance of the State spiked upward in April 2020. At that point, and … Unemployment rates for New York State New York City and the balance of the State spiked upward in April 2020 At that …

https://www.osc.ny.gov/reports/covid-19-february-3-2021

State Comptroller DiNapoli Releases Audits

… Education Department: Children’s Education Services Inc. (CES): Compliance with the Reimbursable Cost Manual (2019-S-24) Located in Jamestown, CES is a for-profit special education provider that services … $2,509 in other than personal service costs reported by CES on its for the fiscal year ended June 30, 2015 that were …

https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Audits

… financial assistance to promote the purchase of State farm products by schools, universities, and other educational … implementing both of its recommendations. Department of Health (Medicaid Program) – Cost Saving Opportunities on … Department of Health officials declined to take actions to address the potential cost savings identified. Department of …

https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… solicited interest rate quotes and deposited funds into a bank account or an investment option already used by the … in the accounting records and the remaining three bank accounts’ adjusted bank balances exceeded the recorded cash … plan that detailed which water outlets they exempted and how they would be secured against use, and what remedial …

https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1

State Comptroller DiNapoli Releases Municipal & School Audits

… for audit. Bayport-Blue Point Central School District – Lead Testing and Reporting (Suffolk County) District … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by … from sampling. Because there is no information on the lead levels of the 39 water outlets not sampled for testing, …

https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0

Opinion 91-64

… of this Office and determine whether it is consistent with our current view concerning aggregating similar services … the conclusion contained in that opinion is not consistent with our current view on this subject and, therefore, such … expressed in 2 Opns St Comp, 1946, p 308 is inconsistent with current opinions of this Office. Therefore, such opinion …

https://www.osc.ny.gov/legal-opinions/opinion-91-64

Unified Court System Bulletin No. UCS-307

… agencies with instructions for manual payment of the April 2022 UCS Security and Law Enforcement Differential Payment … UCS SLED payment provided the employee: Is in a Security Series title on 04/01/2022; and Has served 120 workdays in … calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-law

Payroll Improvement Project Bulletin No. PIP-014

… EE 678ER CUNY ORP Employer Arrears CUNY Participating ER 679 CUNY After Tax Arrears CUNY Participating EE 680 CUNY … EE 680ER CUNY ORP Employer Arrears Sus CUNY Suspense ER 673 SUNY ORP Before Tax Arrears SUNY Participating EE 673ER SUNY ORP Employer Arrears SUNY Participating ER 674 SUNY ORP Suspense BTax Arrears SUNY Suspense EE 674ER …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductions

Comptroller DiNapoli Releases School District Audits

… information (PPSI). Hamburg Central School District – Continuing Education (Erie County) Auditors found the board and district … to balance future budgets will need to be raised through real property taxes. As a result, district officials have …

https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases School Audits

… Free School District , McGraw Central School District , Middletown Enlarged City School District and Mount Vernon … could be overfunded by $1.8 million as of June 30, 2017. Middletown Enlarged City School District – Financial …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1

State Comptroller DiNapoli Releases Municipal & School Audits

… officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended in the most prudent and economical manner. The board and …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal Audits

… local government audits were issued. Herkimer County Industrial Development Agency – Claims Auditing (2022M-12) … IT security awareness training. Schonowe Volunteer Fire Company, Inc. – Board Oversight (Schenectady County) The … or ensure the constitution was followed. As a result, the company was unable to confirm all money was recorded and …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Municipal Audits

… (Allegany County) The supervisor did not properly appoint, and the board and supervisor did not properly monitor, the bookkeeper. The … clerk as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers …

https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits

… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the unsealing of a one-count indictment charging Richard L. Cook III, 57, a resident of Atlanta, Ga., with the crime of … New York State Comptroller DiNapoli and Attorney General Eric T Schneiderman today announced the …

https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200k

NYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit

… the following statements today regarding the proposed settlement of their derivative lawsuit against the directors … subsequent grounding of the aircraft. Under the proposed settlement, which requires court approval, Boeing must adopt … million from the directors’ insurers. If approved, the settlement will be the largest monetary recovery in a suit …

https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposed

DiNapoli Releases New Tool for Monitoring NYC 311 Complaints

… 311 to report lack of heat and hot water, excessive street noise and illegally parked cars,” DiNapoli said. “Our … DiNapoli’s NYC311 Monitoring Tool highlights: Illegal parking complaints topped over half a million in 2024, a 155% … hydrants, crosswalks, bike lanes, sidewalks, bus stops or parking for people with disabilities. Noise complaints …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaints

State Comptroller DiNapoli Releases Municipal & School Audits

… school purpose. Officials said they purchased 300 gift cards each worth $100 (totaling $30,975) for students for … on state exams but the cards were given to 19 teachers and support staff based on student grades. In addition, the … within the required time frames and officials could not support that they met all drill requirements. Officials also …

https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits