Search
NY State Comptroller Announces Appointment of Emerging Managers Director
… New York State Comptroller Thomas P. DiNapoli today announced … appointment of Sylvester (Sly) McClearn as director of the New York State Common Retirement Fund’s (Fund) Emerging … Fellow. A photo of McClearn is available. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorPrivacy and Security of Student Data
… the United States. The Department administers school aid, regulates school operations, maintains a performance …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… payments to 163 vendors. The initial audit found that the Rules of the City of New York (Rules) were limited in scope and did not encourage Linden … officials to make purchases at competitive prices. The Rules did not require competitive bidding for contracts less …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… developing a database of SLA reports to track recidivist locations for the NYPD Patrol Services Bureau. The NYPD has … DEP and to streamline the sharing of information regarding locations with an excessive number of noise complaints. The …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeDiNapoli Reaffirms Commitment to DEI Initiatives
… looking at diversity, equity, and inclusion are concerned with how their portfolio companies treat individuals and … ages, sexual orientations, and physical abilities, and empowering them for success should not be controversial.” … entering the workforce and the benefits they provide to businesses. Disparities in Health Care Outcomes A proposal …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… accounted for over half of the net out-migration in 2020. Married and head of household taxpayers (families) also left … the pandemic. In 2021, an equivalent of one in every 100 married resident filers left New York. Married filers earning between $100,000 and $500,000 …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycOpinion 88-42
… Comp No. 79-131, unreported, which concerned a situation where a county distributed sales tax revenues to towns and … Specifically, in that opinion, we considered a situation where the county erroneously paid sales tax moneys which … Concerning a situation where a county distributed sales tax revenues to towns and …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 99-15
… property taxation for all village purposes must be levied against all properties within the village, except to the …
https://www.osc.ny.gov/legal-opinions/opinion-99-15NYS Payroll Online Customer Satisfaction Survey
… payroll information, contact your agency coordinator . For technical issues, see our Troubleshooting Guide or …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public safety, according to a report issued today by New York State Comptroller Thomas … New York are facing an estimated $360 million price tag to fix locallyowned dams that are considered a high or …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsState Comptroller DiNapoli Releases Audits
… forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New York Guard. An audit issued in 2020 found numerous weaknesses in …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDebt – 2022 Financial Condition Report
… ability to provide current services, as well as its long-term fiscal health. High borrowing levels may: Indicate … Assistance Corporation (LGAC) bonds and the Municipal Bond Bank Agency. New York issues State-Supported debt to fund certain capital purpose grants to other entities, which …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Municipal Audits
… (Orange County) The former clerk did not properly account for, report, deposit, record and remit all collections to the … of major highway equipment reviewed, five trucks accounted for $81,250 (76%) of total repair costs during the audit … did not ensure that claims were adequately supported, for appropriate purposes and audited before payment. Auditors …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Value $194.3 Billion
… uncertainty will persist until our public health crisis is resolved. Fortunately, the state’s pension fund entered … in good times and bad. Every three years the Fund is required to undergo an independent Fiduciary and Conflict … performed by Duff & Phelps, examines the Fund to ensure it is well-governed and ethically and efficiently managed for …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… (ARO) is a legally enforceable liability associated with the retirement (i.e., permanent removal from service) of a … This is not an exhaustive list. Agencies should consider the possibility of AROs when acquiring new capital assets. Per Paragraph 6 of GASBS 83, the following items do not fall within scope: Obligations …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Merrick Union Free School District – Financial Management (Nassau County) The … $2.9 million, were reasonably funded. Panama Central School District – Procurement (Chautauqua County) The board …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 89-21
… ( Sanchez v Lippincott , 89 AD2d 372, 455 NYS2d 457 [4th Dept 1982]), including trees which overhang the road (see … Tagg v City of Lockport , 228 AD 319, 238 NYS 662 [4th Dept 1930], affd 254 NY 582, 173 NE 876 [1930]; Embler v Town … Luceri v County of Orange , 144 AD2d 444, 534 NYS2d9 [2nd Dept 1988]). Therefore, a town is under a duty to make a …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 89-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Banking Transactions (purchase of bonds and … bank as a depository if the town supervisor is a director of the bank and a shareholder of less than one percent of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-4