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Opinion 95-23
… by section 119 of the Town Law (34 Opns St Comp, 1978, p 168; 1971 Opns St Comp No. 71-659, unreported). The town …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 2000-3
… clerk must cause to be filed with the State Comptroller a certified copy of each determination or order establishing or … of section 194 provides that the town clerk "shall file a certified copy of such resolution, in duplicate, in the … district is then adopted by the town board (Town Law, §194[5]). If the State Comptroller's approval is not required, no …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli and William Glasgall Op-Ed
… Accepted Accounting Principles (GAAP) for its budget as well as annual comprehensive financial reports. This … is instructive. Simply stated, we have not fully lived up to these goals. That's why we propose implementing … the federal relief aid efficiently to help improve the lives of all of our constituents. The time is now to create a …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… or substance abuse issues and individuals were placed in a shelter that could not give them the help they needed. … not establish a causal relationship between individuals’ shelter placements and outcomes, it found that appropriate … lower the risk to individuals inside and outside of the shelter system. “The Department of Social Services must do a …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthComptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… a shameful breach of the trust his constituents placed in him,” said Attorney General Schneiderman. “New Yorkers are repeatedly asked to have faith in our leaders, and it appears that faith has been shattered … a complaint online at [email protected]; or mail a complaint to: Office of the State Comptroller …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicXVI.3.B Fund Accounting – XVI. Financial Reporting
… 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are … Unemployment Insurance Benefits, State University of New York and senior colleges of the City University of New York. Enterprise Funds distinguish operating revenues and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingManagement of the Student-School Matching Algorithm
… each student a lottery number. The lottery number as well as how the applicant ranks the school programs on their … Priorities vary and can be based on where a student lives, whether the student met the eligibility requirements … year, we found 31 who were likely low-income because they lived with another student who was. However, NYCPS did not …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmAbout the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and … Ben Schwartz Ben Schwartz is the Assistant Director for the Information, Research and Training Branch of LGSA. … sought-out trainer and technical assistance resource for local government officials throughout the State. He has …
https://www.osc.ny.gov/local-government/academy/about-academySelected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of … disposals. Key Findings NYPA sold scrap metal and plant equipment (valued at over $900,000) from two locations …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… risk to the Fund’s returns on investment. Additional funds can be added to the index as performance warrants. … Fund’s existing index holdings. “Forward-thinking pension funds like the New York State Common Retirement Fund know … Fund’s ongoing efforts — investing in clean technology and funds focused on ESG sustainability — are paying off. The …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureDiNapoli Releases Analysis of Enacted State Budget
… health and human services programs. DiNapoli launched an online resource that provides greater detail on federal … termination of more than 1,200 federal workers who live in New York; and attempted termination of federal …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… the “Big Five” school districts in New York, as well as national peer school districts. “Many students fell behind in … other districts across the country as school districts in Los Angeles, Miami, Chicago and Clark County (Las Vegas) have …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesUnified Court System Bulletin No. UCS-164
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for reporting transactions in Pay … To inform agencies of OSCs automatic processing and to provide instructions for reporting transactions in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-164-2010-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-155
… the Office of the State Comptroller and the Office of Court Administration, the total amount of regular earnings … or composite salary, whichever is applicable. Exception Listings and Control-D Report Available Prior to Processing The following exception listings and Control-D report will be available for agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-155-2009-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-190
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for reporting transactions in Pay … To inform agencies of OSCs automatic processing and to provide instructions for reporting transactions in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-190-2012-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-178
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for reporting transactions in Pay … To inform agencies of OSCs automatic processing and to provide instructions for reporting transactions in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-178-2011-year-end-adjustment-judges-and-justices-unified-courtOpinion 88-64
… This opinion represents the views of the Office of the State Comptroller at the time it was … into agreements of cooperation with a municipality which need not be within the territorial jurisdiction of such … municipality and its own housing authority. Therefore, we need not address whether these provisions authorize a …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 95-8
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … forfeiture moneys) COUNTY TREASURER -- Powers and Duties (custody of forfeiture moneys) DISTRICT ATTORNEY -- Powers and … and (ii) of the CPLR must be deposited, respectively, in a "law enforcement purposes" or "prosecution services" …
https://www.osc.ny.gov/legal-opinions/opinion-95-8XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… The purpose of this section is to provide guidance to state agencies on the procurement of equipment, including: … decision making process. Sections 160.5 and 160.6 of the State Finance Law provide that cost may include the price of … Purchase - Title to the equipment transfers to the State immediately and payments are made over an extended term …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionState Agencies Bulletin No. 2081
… Allowance salary and no adjustment is needed. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a Control-D report will be available for agency … 18C, paychecks dated 12/07/2022 are confirmed). Exception Listings Exception listings identify Members who will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislature