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State Comptroller DiNapoli Releases State Audits
… the following audits have been issued: City University of New York (CUNY): Administration of Fellowship Leaves (Follow-Up) (2015-F-5) An initial audit … with requirements. Auditors found that although most of the fellowship recipients reviewed complied with CUNY …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: NYC Metro Transportation Costs Rose 56% Over Past Decade, Slower Than Other Major Areas
… P. DiNapoli. Transportation made up the second largest cost for New Yorkers, behind housing, at 14% of household spending. “Many New Yorkers struggle to make … of Household Spending Transportation costs — which include vehicle purchases, leases, maintenance, gasoline, insurance, …
https://www.osc.ny.gov/press/releases/2024/09/draft-dinapoli-nyc-metro-transportation-costs-grew-slower-other-major-cities-still-rose-29-percentFederal Impact: Travel and Tourism to New York – Federal Funding and New York
… Number of Overseas Travelers to the U.S. Declines In 2025, there were 34.3 million visitations by overseas … Note: Excludes arrivals from Canada and Mexico. December is preliminary. Source: International Trade … 2025 (in thousands) Note: Includes air travel from Mexico. December is preliminary Source: International Trade …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-travel-and-tourism-new-yorkOpinion 97-20
… -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless … reasonable expenditures to remodel and purchase appliances for the firehouse kitchen. You ask whether a volunteer fire … insurance tax moneys to remodel and purchase appliances for the firehouse kitchen. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-20State Comptroller DiNapoli Releases Municipal Audits
… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The board did not conduct the … not being properly recorded, while 89 hours was attributed to the deputy’s failure to use sick leave for lost time due to an occupational …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-10
… A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts tax … the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line item on … 13-A (Tax Law, §182-a, imposing a gross receipts tax on oil companies), this Office had stated that, since the tax is …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Opinion 2003-7
… to park land. November 3, 2003 Christine K. Wienberg, Esq., Town Attorney Town of Woodbury …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 93-29
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for in villages) VILLAGE BOARD -- Powers and Duties (designation … official newspaper the only newspaper which is "published" in the village. The Village Law contains no provision …
https://www.osc.ny.gov/legal-opinions/opinion-93-29State Agencies Bulletin No. 1521
… the eligibility criteria Background The Governor’s Office of Employee Relations (GOER) memorandums dated October 12, 2016 to the Department of Environmental Conservation; Office of Parks, Recreation and Historic Preservation; Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1521-2016-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1428
… the eligibility criteria Background The Governor’s Office of Employee Relations (GOER) memorandums dated 10/6/15 to the Department of Environmental Conservation; Office of Parks, Recreation and Historic Preservation; Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1428-2015-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1605
… agency instructions for processing the 2017 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees … of Military and Naval Affairs authorize a 2017 Uniform Cleaning and Maintenance Allowance to eligible M/C employees. Effective Date(s) The 2017 M/C Uniform Cleaning and Maintenance Allowance should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1605-2017-uniform-cleaning-and-maintenance-allowance-employees-designated25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… plan; Service as a member or officer of the New York State Police; Service in the Regional State Park Police; Service in the U.S. military, as specified …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Letchworth Central School District – Financial Management (2013M-332)
… Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit … and guidelines to implement the provisions of the Act. In 1985, the OMB issued administrative Circular A-128, Audits … to provide guidance to state and local governments in implementing the provisions of the Single Audit Act and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
Despite having the
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsOpinion 89-27
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Equal Protection … health insurance coverage than those supervisors who were in office prior to such date, as long as the resolution is consistent with equal protection provisions in the State and federal constitutions. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Lead Service Line Replacement Program and Lead Service Line Inventory
… to consider whether the community was low income and the number of lead service lines in need of replacement when … factors equally and, when there was a tie, used the number of houses built before 1939 as a tie-breaker. This … an inventory. Further, many inventories reported a high number of service lines composed of “unknown” material, and …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryOpinion 95-26
… Firemen's Benevolent Association (use of tax moneys to rent room); (use of tax moneys to pay accountant or attorney); … expend foreign fire insurance tax moneys to rent a meeting room if the purpose of the meeting relates to the care and …
https://www.osc.ny.gov/legal-opinions/opinion-95-26State Comptroller DiNapoli Releases Audits
… Care Payments for Misclassified Patient Discharges (2023-F-26) Many of the State’s Medicaid recipients receive their …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract and Payment Actions for March 2016
… to added transparency via his Open Book New York website. Legislative Travel and Per Diem Expenses Legislative … operating support. State University Construction Fund $26.4 million to LP Ciminelli Inc. for construction at the … contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016