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Opinion 97-22
… the college's capital costs (Education Law, §6304 [1][c],[10][a]; see also Public Authorities Law, §1680; 8[B] …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… Rural Rental Assistance Program (RRAP) payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing … of Agriculture (USDA). RRAP provides rental subsidies for low-income elderly and family tenants residing in …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… LIPA’s long-standing issues continue to plague both residential and commercial customers,” said DiNapoli. “Costs … report revealed that LIPA’s average retail price for residential electricity was more than 22 percent above the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations … Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program … To determine whether Homes and Community Renewal HCR has established and maintains …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingCOVID-19 Pandemic Small Business Recovery Grant Program
To determine whether Empire State Development ESD awarded funds according to COVID19 Pandemic Small Business Recovery Grant Program Program eligibility requirements and whether ESD established performance measures to assess the impact of the awards
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programDiNapoli: NYC Spending Priorities Shifted During Pandemic
… Like many cities across the United States, New York City has adjusted its budget priorities during the COVID-19 … Like many cities across the United States New York City has adjusted its budget priorities during the COVID19 …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicDiNapoli Announces Latest Fiscal Stress Scores
Fiscal Stress Monitoring System Finds Increase in Entities Designated in Stress
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Upstate Bus Services Needs Better On-Time Performance
… be evaluated as a result. From July 2023 through January 2026, results ranged from 66.7% to 77.7%, below its 80% …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceCayuga County – Court and Trust Funds (2024-C&T-5)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5State Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… County District Attorney William Gabor, and New York State Police Superintendent Kevin P. Bruen today announced that former state police mechanic David Relyea has pleaded guilty to felony … County District Attorney William Gabor and New York State Police Superintendent Kevin P Bruen today announced that …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyDiNapoli Announces Oil Spill Fund Agreement with Dutchess County and the Town of Hyde Park
… New York State Comptroller Thomas P. DiNapoli today announced an agreement between the New York Environmental Protection and Spill Compensation Fund … (Oil Spill Fund), Dutchess County and the Town of Hyde Park to convert an abandoned gas station located at 1381 …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-oil-spill-fund-agreement-dutchess-county-and-town-hyde-parkDetermining the Ex-spouse's Share – Divorce and Your Benefits
… are marital assets subject to equitable distribution in the event of a divorce. A member and ex-spouse may establish a pension benefit distribution. The most common equitable distribution formula for a public pension was established by the State Court of Appeals in Majauskas v. Majauskas . This …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareDiNapoli Releases Review of First Quarter State Revenue Collections
… Total state tax collections through the first quarter of the state’s … (DOB) projections, largely reflecting growth in business tax collections and increased personal income tax (PIT) receipts in June, according to a report on … Total state tax collections through the first quarter of the states …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsAbandoned Property Report - Excel File Format Instructions
Use these instructions to complete your report in the approved Microsoft Excel file format. Do not alter the design of the Excel template in any way.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/abandoned-property-report-excel-file-format-instructions.pdfUnclaimed Property Relating to Brokers and Dealers
If the broker or dealer is incorporated in New York State, overpayment amounts and securities held for unknown owners are also subject to the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/brokers-dealers.pdfDiNapoli Announces State Contract and Payment Actions for September 2016
… Department of Homeland Security Preparedness Training Center. $6.5 million with Core Facility Services, LLC to … Rutgers University in New Jersey for technical assistance, Center for Recovery Centers and Peer Workforce Support. $2 million grant to the Postgraduate Center for Mental Health for a downstate non-residential …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-announces-state-contract-and-payment-actions-september-2016Town of Westfield - Real Property Acquisition (2019M-119)
Determine whether Town officials properly acquired real property for a Town purpose.
https://www.osc.ny.gov/files/local-government/audits/pdf/westfield-2019-119.pdfDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… today for allegedly pocketing thousands of dollars in public funds, State Comptroller Thomas P. DiNapoli … Brown and New York State Police for their diligent work in helping us hold Ms. Hart accountable." Hart, 61, of Mayfield, was charged with two counts of grand larceny in the third degree, class D felonies, and released on her …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftCaledonia-Mumford Central School District – Financial Management (2024M-101)
… Determine whether the Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key … Determine whether the CaledoniaMumford Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101