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Opinion 2000-12
… OF INTEREST -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of relatives) GENERAL MUNICIPAL LAW §§801, … Law (§800 et seq.) that prohibits a town board member from voting on salaries for family members who are elected or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Vendor Responsibility Review Process
… contracting entity must file a Vendor Responsibility Profile with the Office of the State Comptroller. On this …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processOpinion 92-10
… if any, of matured, unredeemed bearer serial bonds issued by the village, when such amounts have remained unpaid or … of moneys held for the redemption of bonds issued by the village. You state that 35 serial bonds, issued in bearer form by the village, matured on August 1, 1984, and that as of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-10New York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… for New York State in 2014. His leadership and vision have pushed New York in a positive direction. Over the past … for New York State in 2014 His leadership and vision have pushed New York in a positive direction …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressOpinion 2001-13
… users of town highways) LOCAL LAWS -- Pre-emption (fees for use of town highways) MUNICIPAL CORPORATIONS -- Powers … that leads to a recreation area, and to charge a fee for the use of such road. You indicate that each year … rules and regulations, not inconsistent with law, for the purpose of, among other things, regulating the use of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Train On-Time Performance
… support units, such as Maintenance of Way, Division of Car Equipment, and Operations Planning. OTP statistics are … of delays (Right of Way, Employee, Track Gangs, and Car Equipment) that resulted in 269,008 (or 53.9 percent) of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceXII.8.B Matching – XII. Expenditures
… Statewide Financial System (SFS) that compares a voucher to a purchase order referenced on the voucher. Where applicable, matching also compares the voucher to receiving and inspection information. Matching is required … These matching and receiving requirements will help to ensure vouchers are appropriate for payment. In addition, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingCredit & OARS
… partners who oversee the emerging managers on behalf of the Fund The partners source perform due diligence and …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/credit-and-oarsMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. … properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … To determine whether the costs reported on the Consolidated Fiscal Reports CFRs of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualOpinion 2001-7
… assessments that would have been imposed on the properties for the five previous years, had they been in the parent … assessments that would have been imposed on the properties for the five previous years had they been in the parent … Towns are authorized to establish public parking districts for the acquisition, improvement and maintenance of property …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7The New York State Dedicated Highway and Bridge Trust Fund: At a Crossroads
The creation of the Dedicated Highway and Bridge Trust Fund in 1991 reflected a recognition that critical transportation infrastructure should be funded on a consistent, reliable basis by investing resources today for the long-term good of the State.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-dedicated-highway-and-bridge-trust-fund-crossroads.pdfDiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
… York State Common Retirement Fund is a leader among public pension funds that are investing to build a low carbon … billion and growing. For all of this and more, the state pension fund has been recognized as the top U.S. investor, … to the emerging low-carbon economy. "As trustee of the pension fund, I participated in the U.N. conferences in Paris …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-stateOpinion 94-15
… funds and endowment funds, including donations made to a school district from private sources in the form of … school district's investment policies, enacted pursuant to General Municipal Law, §39, relate to endowment or extraclassroom funds must be determined by …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Children’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, documented … Fiscal Reports CFRs of the Childrens Center for Early Learning Center were calculated proper …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… System. See the following sections in this Chapter for additional detail on paying and reconciling each type of … it is checked. For additional instruction on this topic, visit the job aid related to paying and reconciling PCard … it is checked. For additional instructions on this topic, visit the job aids related to paying and reconciling TCard …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesSubway Wait Assessment
… (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; … an average 5.5 million weekday passengers on its 23 subway lines (which includes three shuttle lines). From the original 28 stations built in Manhattan and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentDiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% … today by State Comptroller Thomas P. DiNapoli. Overall, local collections totaled $1.86 billion for the month, up $53 … with New York City accounting for 61.5% of the increase. “Local sales tax growth in November was a bit stronger …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberDiNapoli: Get Your Money Back!
New York State Comptroller Thomas P DiNapolis Office of Unclaimed Funds OUF now returns on average over $2 million in lost money known as unclaimed funds every day
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… sources could open up a budget gap of $800 million in 2026. FEMA recently delayed reimbursements for Covid expenses … a fare and toll increase will go into effect in January 2026, pushed back from the initial start date of August 2025. … including rolling stock purchases and extending the Second Avenue Subway and the MTA looks on pace to reach its goal of …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureReal Estate
… Real Estate Partners Real Estate Program 5404 Wisconsin Avenue, Suite 1150 Chevy Chase, MD 20815 (202) 370-7450 … GCM Grosvenor Real Estate Program 767 Fifth Avenue, 14th Floor New York, NY 10153 (646) 362-3675 …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estate