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Opinion 90-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Powers and Duties (payment out of money paid into court) CIVIL PRACTICE LAW AND RULES, §§2105, 2607: CPLR 2105, … papers to be certified by an attorney, does not apply to court orders submitted to a county treasurer under CPLR 2607 …
https://www.osc.ny.gov/legal-opinions/opinion-90-12New York’s Economy and Finances in the COVID-19 Era
… Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions … declined by $12.5 billion or 7.4 percent in comparison to the second quarter of 2019, according to new data from the …
https://www.osc.ny.gov/reports/covid-19-december-16-2020June 2002: Advance Refunding Bonds
… Issued To: School District and BOCES Business Officials Purpose of … refunding bonds this year because the state is changing how it calculates and pays building aid. Building aid, rather … revenues and expenditures equal to the bond proceeds (See Form ST-3): Revenue Account V980-5791 Proceeds of Refunding …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… conditions at facilities that went unaddressed, sometimes for years, and questionable spending. “Our auditors found … mold and other problems were left unaddressed sometimes for years,” said DiNapoli. “Homes and Community Renewal needs … unrelated to normal operations, lacked adequate support or for which there were no approvals, competitive analysis and …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsDiNapoli: Wall Street Bonuses Edge Up in 2014
… not been withheld. DiNapoli also reported that: The bonus pool for securities industry employees who work in New York … in 2014 was a bit smaller than the increase in the bonus pool (3 percent) because the pool was shared among a larger number of employees than in …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014Selected State Agencies’ Roles in Financial Literacy
… we selected were the Department of Financial Services (DFS), Department of State (DOS), New York State Office for … financial literacy-related education information to DFS, which is responsible for posting the information on its … the appropriate information in electronic format to DFS by November 1, 2021; DFS was required to post it to its …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyOpinion 96-5
… appellant on behalf of MVAIC but the corporation itself is not named as a party or appellant. You ask whether in these … from the filing fee. Generally, governmental entities are not exempt from court filing fees unless a statute expressly … the appellant on behalf of MVAIC but the corp itself is not named as a party or appellant …
https://www.osc.ny.gov/legal-opinions/opinion-96-5DiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… New York City projects a surplus of $3.7 billion in fiscal year (FY) 2017, but faces the risk of losing substantial federal funding in the years ahead with proposed budget cuts looming in Washington, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cutsDue Diligence for Companies Holding Abandoned Funds
… address on file. The value of the abandoned property account is $20 or less and you plan to aggregate these … plans regardless of the property value, so the account value exemption below does not apply to accounts for … email address on record with the holder or a verifiable login by the owner using a website or mobile application made …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsRetiring with an Outstanding Loan – State Police Plan
… Tier 2 Members If you retire with an outstanding loan, the annuity portion of your retirement … would be. Tier 5 and 6 Members If you retire with an outstanding loan, your retirement benefit will be … service retirement benefit would be permanently reduced by an outstanding loan balance at retirement. The approximate …
https://www.osc.ny.gov/retirement/publications/1518/retiring-outstanding-loanDiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… Superintendent Steven G. James announced. The defendant, Michael Glinski, 45, was arrested in January 2025 following an investigation by DiNapoli’s office. “Michael Glinski concealed his mother’s death to defraud our …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… than 5 percent from 2016, according to a report issued today by State Comptroller Thomas P. DiNapoli. The gap in net … more than 5 percent from 2016 according to a report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… and Cortland County District Attorney Patrick Perfetti today announced that former Pharsalia Town Supervisor Dennis Brown pleaded guilty to stealing … “We have no tolerance for abuse of the public’s trust and today Dennis Brown faces consequences for his crimes. My …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Berkshire Fire District – District … policy when procuring assets. Auditors determined the district could have saved $3,800 if it had purchased … York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsCompliance With Freedom of Information Law Requirements
… Objectives To determine if the Capital District Transportation Authority (CDTA) and … in place to fulfill CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if … To determine if the Capital District Transportation Authority CDTA and its …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsState Agencies Bulletin No. 2149
… Do Not Match Increment Code Missing Increment Code Invalid Inc Code Req Review Sal Below Hiring Rate See Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2149-april-2023-public-employees-federation-pef-retroactive-salary-increaseState Comptroller DiNapoli Releases Audits
… Renewal: Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The … covered employers to give at least 90 days’ advance notice of a mass layoff, relocation, or employment loss, with … related services to employers and affected employees, and late attempts at initial outreach to employers that submitted …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… insecurity by nearly 5 percent more from 2017-19 to 2019-2021. While that progress is encouraging, roughly one in … for Women, Infants and Children (WIC) will cease starting October 2023. Food insecurity could grow further when these … some foods and beverages more than others, according to an October 2022 report on food inflation by Information …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsVendRep System Guide for Office of the State Comptroller Bureau of Contracts Users
… York State Contracting Entity users. As an OSC auditor you can: Review questionnaires that have been electronically … a questionnaire Review contract data VendRep System Online Help contains the instructional guidance and information … to the user when the mouse is hovered over the name. View My Assigned Roles Hover the mouse over your name found in …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-office-state-comptroller-bureau-contracts-users