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Opinion 88-42
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … a windfall at the expense of another due to a county's erroneous calculations. We further concluded that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 95-11
… it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland … 207-m, so long as that word may be given a distinct meaning. The terms "permanent", "temporary" and "provisional" …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… all New Yorkers.” Taxpayer Filings in 2020 and 2021 PIT is New York’s largest revenue source, with $60 billion in tax … higher than the average in-migration from 2015 to 2019. Still, the number of taxpayers moving out was greater, … accounted for over half of the net out-migration in 2020. Married and head of household taxpayers (families) also left …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycMessage Submitted - Contact Us
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https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedSelected Management and Operations Practices (Follow-Up)
… Purpose To determine the extent of implementation of the 12 … of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of … that was incomplete and therefore could lead the public to draw incorrect conclusions about the program. For example, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followCompliance With the Enough is Enough Act
… Purpose To determine if the State Education Department (SED) and Division of State … (DSP) are complying with the requirements under the Enough is Enough Act (Act). The audit covers the period July 7, 2015 … for administrators, staff, and students. Institutions must annually submit to SED their aggregate data on reported …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actDiNapoli Releases July State Cash Report
… projections this month, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … tax collections, down nearly $1.5 billion or 9.2 percent, for the year to date. Overall tax collections totaled $23.1 … period last year. Significant increases included spending for Medicaid (up $1.4 billion primarily from federal sources) …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportState Agencies Bulletin No. 1156
… CAS Project code SFS - data not longer received Approp Auth Cd: CAS: 3-digit CAS Budget Authority Year Code SFS - data no longer received Segr Auth Cd: CAS: 3-digit CAS Budget Authority Year Code SFS - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideTrash Can Free Stations Pilot Program
… York City Transit officials effectively evaluated the various Phases of the Trash Can Free Stations Pilot … rapid transit services. It has a fleet of more than 6,300 subway cars, which operate along 660 miles of track, 24 hours … began the pilot at two stations, 8th Street on the “R” line and Flushing-Main Street on the number “7” line (Phase …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programPrivacy and Security of Student Data
… complete, interconnected systems of educational services in the United States. The Department administers school aid, … with 2.4 million students. The Department is responsible for safeguarding its data and ensuring the confidentiality, … leading to an increased reliance on technology. This resulted in an escalation of cybersecurity threats – …
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)
… and services at competitive prices and in accordance with applicable requirements. The audit period was January 1, … Housing Program was created in 1955 to provide affordable rental and cooperative housing to middle-income … rental and limited-equity cooperative developments with approximately 47,000 total units (apartments). Linden …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followDiNapoli: Central NY Village Official Stole More Than $100K
… more than $117,000 in public funds. The New York State Police yesterday arrested Margaret Bailey and charged her … County District Attorney Gregory Oakes and the State Police, acted swiftly on our findings of wrongdoing and … used various village accounts to write $106,000 worth of checks to herself or to pay her personal obligations. This …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
District officials did not properly distribute the 2024 FFI tax proceeds because the Treasurer miscalculated the distribution The Treasurer used the 2023 prorata allocation percentage to distribute a portion of the 2024 FFI tax proceeds instead of using the 2024 prorata allocation percentage Alt
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 89-4
… of any of them) which in the ordinary course of its business maintains security accounts for its customers and is …
https://www.osc.ny.gov/legal-opinions/opinion-89-4State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… 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 P. … with the impact of severe storms, the breach of a large dam could result in the loss of life, devastation of several …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsState Agencies Bulletin No. 884
… Purpose To provide agencies with information about payment of … as the Earnings Begin Date. Days: Enter the number of days up to a maximum of 5. The system will automatically calculate … as the Earnings Begin Date. Days: Enter the number of days up to a maximum of 5. Amount: Enter the Amount. Comments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsState Comptroller DiNapoli Releases Municipal Audits
… supported, for appropriate purposes and audited before payment. Auditors reviewed 304 claims totaling $775,633 and …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState 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
… $61.9 billion of State-Supported debt, as defined in State law, an increase of 20.8 percent since SFY 2017-18. $70 …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Merrick Union Free School … District – Financial Management (Nassau County) The board and district officials did not properly manage fund balance and reserves. Although the board and district officials …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-audits