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Opinion 90-58
… 18 includes only any express or implied claim, account or demand against or agreement with the municipality (see … official or a board of which the official is a member. May 1, 1990 Gary J. Grayson, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 93-11
Whether the term outstanding indebtedness as used in connection with the 115 limitation contained in that section applies to all outstanding indebtedness of the political subdivision without regard to whether the indebtedness is excludable from the political subdivisions debt limit
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 91-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Retirement Benefits (waiver of public salary exceeding statutory limit) PUBLIC OFFICERS … positions and subsequently be reappointed to the position of trustee without diminution of his or her retirement …
https://www.osc.ny.gov/legal-opinions/opinion-91-39New NY Broadband Program (Follow-Up)
… recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19 ). About the Program … unavailable or too costly for many New Yorkers. The New NY Broadband Program (Program)—launched in 2015 and managed … recommendations included in our initial audit report New NY Broadband Program Report 2020S19 …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followSelected Management and Operations Practices (Follow-Up)
… received from the sale of electricity. Chapter 469 of the Laws of 1989 requires the State Comptroller to audit NYPA’s … officials stated that they started projects related to electric vehicle (EV) charging as early as 2011. During the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followState Agencies Bulletin No. 2399
… effective in Administration paychecks dated February 11, 2026, and Institution paychecks dated February 19, 2026. Agency Actions: SUNY Office of University-Wide … within Coverage panel and enter the payroll period begin date into the Deduction Begin Date and Coverage Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2399-2026-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andState Agencies Bulletin No. 2303
… to update Tier 6 employees’ Savings Plans pages due to the two-year look back. Affected Employees: Tier 6 … to update Tier 6 employees Savings Plans pages due to the twoyear look back …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… and use taxes), to businesses to encourage various types of economic and community development. In return for … the projects they approved to ensure the efficient use of funds, hold stakeholders accountable and ensure the … sales and use tax exemptions or request the Annual Report of Sales and Use Tax Exemptions Claimed (ST-340 forms) filed …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteDiNapoli Releases Interactive Map of Local Census Results
… 2010. “The 2020 Census results show that New York state is changing, and this report and online tool provides …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsNew York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit
… Common Retirement Fund (the Fund), today announced that he and the New York City Retirement Systems and Pension Funds have been appointed co-lead plaintiffs in a derivative lawsuit filed against certain officers and directors of Wynn Resorts. The order appointing DiNapoli …
https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announceComptroller DiNapoli Releases School District Audits
… The board did not adopt an online banking policy. Employees accessed nonbusiness websites although it is prohibited by district policy. In addition, district officials did not provide … operations during this time. In addition, the unemployment insurance reserve was overfunded and the employee benefit …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsDiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… New York lags behind most other states in responding to the 2020 Census, ranking 38th in the country, New York State Comptroller DiNapoli said today. Only 57.6 percent of New York households have responded compared to the national … New York lags behind most other states in responding to the …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsAmazon Shareholders Urged To Support Audit of Company’s Policies on Racial Inclusion
… New York State Comptroller Thomas P. DiNapoli today released a statement on behalf of the New York State Common Retirement Fund (Fund) to fellow Amazon … to live up to that commitment,” DiNapoli, Trustee of the New York State Common Retirement Fund, said. “In the wake of …
https://www.osc.ny.gov/press/releases/2021/05/amazon-shareholders-urged-support-audit-companys-policies-racial-inclusionState Agencies Bulletin No. 1003
… procedures and provide a revised Payroll Certification Form. AC 3202 Affected Employees All State Agencies … Agency Representative. A completed Payroll Certification Form affirms that an Agency Representative has reviewed and … OSC on an AC 2822 which will be kept on file at OSC. This form must include the name, title and signature of each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsDiNapoli and DA Cacace: Group Home Employees Charged with Stealing Over $47,000 from Residents with Disabilities
… collaboration with Comptroller DiNapoli and the Tarrytown police has brought these two defendants to justice, and we … Office of the New York State Comptroller, the Tarrytown Police Department and the Investigators Squad within the … prosecuted by Complex and Pattern Crimes Deputy Bureau Chief Courtney Johnson. The charges filed in this case are …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-and-da-cacace-group-home-employees-charged-stealing-over-47000-residents-disabilitiesDiNapoli: Economic and Tax Collection Growth Slowing in New York City
… future, including a slowing economy here and abroad. Mayor de Blasio’s cautious approach to FY 2017 is warranted given …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityOpinion 91-63
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who … president of a hardware store and maintains office space in the same building in which the store is located, but has …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Investors Reach Settlement with Wynn Resorts
… Investors who filed suit against the officers and directors of Wynn Resorts Ltd. claiming they failed to protect the company and employees from former CEO Steve Wynn’s alleged abusive … today. “We filed our lawsuit in response to serious and repeated allegations of sexual misconduct by Steve Wynn …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsDiNapoli Calls on Major Corporations to Conduct Racial Equity Audits
… an independent audit of companies’ practices related to racial equity. The proposals were filed at Chipotle … of other Black men and women, corporations pledged to fight against racial injustice. Many companies have taken steps to back their promises, but many have not,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-major-corporations-conduct-racial-equity-auditsOpinion 91-24
… which the outside users may be charged for that service. You indicate that, some years ago, a trunk line was … village are within the boundaries of the county district. You also indicate that after the construction of the town's … incurred by the town in constructing the trunk line. You ask whether the town, on behalf of the town district, and …
https://www.osc.ny.gov/legal-opinions/opinion-91-24