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Opinion 99-15
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… net out-migration rates remained higher, particularly for families. Policy makers need to make sure the state remains … the aggregate, out-migration rates declined to just over 4 in every 1,000 taxpayers in 2021 from almost 12 in 1,000 in … in 2020. Married and head of household taxpayers (families) also left New York at elevated rates in 2020, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycUnclaimed Funds Survey - Feedback Received
… Thank you for your submission! We appreciate your feedback …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedCensus 2020 Response Rates
… New York pays more in taxes to the federal government than any other state but ranks last in what it gets back …
https://www.osc.ny.gov/censusOpinion 89-4
… -- Banking Transactions (purchase of bonds and notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and stockholder) GENERAL … §§801, 802(1)(a), (1)(g); LOCAL FINANCE LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Message 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)
… be purchased by the New York Power Authority (NYPA) on the open market and 50 percent from its own hydropower. RNY power … its government customers in New York City and Westchester County in 1990. The programs were expanded to State-operated … and accountability, and it had poor controls over the disposition of fleet vehicles. NYPA's claimed energy …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followCompliance With the Enough is Enough Act
To determine if the State Education Department and Division of State Police are complying with the requirements under the Enough is Enough Act
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actState Agencies Bulletin No. 1156
To inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… 1, 2023 – February 20, 2025 Understanding the Program In accordance with New York State Insurance Law (Insurance … against loss or damage by fire on property located in the State. In general, the out-of-state insurer will collect and remit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDiNapoli Releases July State Cash Report
… DiNapoli has created several tools to allow the public to better track government spending, contracts and …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportTrash Can Free Stations Pilot Program
… and Queens. Trash collected is bagged and stored in refuse storage rooms and platform housings. However, trash storage capacity is limited and may result in the overflow …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programDiNapoli: Central NY Village Official Stole More Than $100K
… a former official of the now-dissolved village of Altmar in Oswego County stole more than $117,000 in public funds. The New York State Police yesterday arrested … a system lacking proper financial controls. Our partners in law enforcement, Oswego County District Attorney Gregory …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kPrivacy and Security of Student Data
… Department (Department) consistently follows all laws and regulations regarding the safety and privacy of students’ … to ensure they are complying with the legislation and regulations that govern data privacy and security. The audit … data. In 2020, the Department adopted Part 121 of the Regulations of the Commissioner of Education (Part 121), …
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)
… Objective To determine the extent of implementation of the recommendations in our initial audit report Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Report … To determine the extent of implementation of the recommendations in our …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followOpinion 89-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … STREETS AND HIGHWAYS -- Obstructions (cutting or removal of trees along town line highway) -- Repairs (repair and … Concerning a town highway the center line of which forms the boundary between two towns in different …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Colesville-Windsor Fire District – Board Oversight (2025M-74)
… period back to January 1, 2019 and forward to November 12, 2025 to review the status of Annual Financial Report (AFR) … which provide the Board with critical information on the results of operations, and properly filed the 2019 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74State Agencies Bulletin No. 884
… agencies with information about payment of vacation credits to those M/C employees who separated from State … election in 2008: Restoration and payment of vacation credits that had been segregated from the employee’s accruals … the date of separation. Payment of the restored vacation credits, where the total vacation credits may exceed thirty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsDiNapoli Releases Annual IDA Report
… reached new highs in 2023 despite a modest decrease in the number of active projects,” DiNapoli said. “IDAs can provide … City (7%), villages (0.5%) and city-town IDAs (0.1%). The number of IDA projects has declined by 9.3% from FYEs 2013 to … of which the Finger Lakes had the most of any region at 44 projects, followed by Long Island (37), Mid-Hudson (35), …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportState Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0