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Opinion 90-46
… that the county is entitled to the $19,700. July 19, 1990 Dave DeStefano, Audit Director Bureau of Management Audit …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Opinion 89-17
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … in Opn No. 84-32, supra , is no longer relevant. Further it is apparent that the voter approval requirements of … of the fund for "anticipated judgments and claims", it is our opinion that, consistent with the conclusion in Opn …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 97-14
… to make reasonable expenditures to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether foreign fire insurance … insurance tax moneys may be used by a vol fire dept to pay for constructing a trophy case and furniture for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 93-19
… in the opinion. COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption) FEES -- Court Fees (fees for certificate of adoption or certified copies of orders of … are authorized to be charged by a Surrogate's Court for certificate of adoption or for certified copies of orders of …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 2000-24
… villages) POLICE AND POLICE PROTECTION -- Contract for (between two non-contiguous villages) VILLAGES -- Police … agreement pursuant to General Municipal Law, article 5-G for the provision of police protection as a joint service. … to General Municipal Law, article 5-G (§119-m et seq.) for the joint provision of police protection. General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24DiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… Medicaid fraud tried to undermine the integrity of a vital program,” DiNapoli said. “It also diverted funds that should have gone to legitimate health care needs and services for vulnerable New Yorkers. … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeVI.2.A Appropriation & Segregation Overview – VI. Budgets
… may be made during a specific State fiscal year, and from which disbursements may be made, for the purposes designated, up to the stated amount of the … are authorizations, rather than mandates, to spend and disbursements from an appropriation need not, and … may be made during a specific State fiscal year and from which disbursements may be made for the purposes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewDiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… op-ed from New York State Comptroller Thomas P. DiNapoli today urging New York's leaders to take steps that can help … an oped from New York State Comptroller Thomas P DiNapoli today urging New Yorks leaders to take steps that can help …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units on year end payment … Retention - Accounts Payable Vouchers and Land Claims of this Chapter for more information regarding record retention … The purpose of this section is to provide guidance to Business Units on year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… through inquiry in the Accounts Payable module or on the daily revenue reports, such as the NYGL0400 ALL JOURNAL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… Energy Usage Intensity (EUI) by at least 20% from the baseline of State Fiscal Year 2010–11. The BuildSmart NY … equivalent to a 34% reduction in energy usage from the baseline of State Fiscal Year 2014–15. Executive Order 22 (EO 22) was issued in September 2022 …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followState Agencies Bulletin No. 2305
… Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who … 2024 and intend to claim exemption in 2025 must file a new Form W-4 by February 15, 2025, to claim exemption for tax … Main Menu>Payroll for North America>Employee Pay Data USA>Tax Information>Update Employee Tax Data. Select the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2305-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2025State Comptroller DiNapoli, Congresswoman Meng and Council Member Ung Return Lost Money to Flushing Businesses
… in Flushing Queens Saturday to present owners with unclaimed funds checks. Congresswoman Grace Meng, New York … more about the issues they’re facing and returning unclaimed funds. I appreciate Rep. Grace Meng, Council Member … you to State Comptroller DiNapoli for working to return unclaimed funds to small businesses in my congressional …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-congresswoman-meng-and-council-member-ung-return-lost-money-flushingCompliance With the Safe Schools Against Violence in Education Act
… outside of New York City are properly and accurately reporting statistics on crime and incidents to the State … underreported because it used an incorrect recording and reporting methodology. We identified 82 VADIR incidents that … efforts to improve the accuracy and completeness of VADIR reporting. Revise existing VADIR guidance to provide more and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actTrain On-Time Performance
… statistics to management and the MTA Board’s Transit and Bus Committee (Committee). The information is provided on a …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceFinancial Condition and Outlook
… financial condition of the State University Hospital of Brooklyn (Hospital). Background The State University of New York Health Science Center at Brooklyn (also known as SUNY Downstate Medical Center [or … School of Public Health, and the University Hospital of Brooklyn (Hospital). Downstate employs about 8,000 faculty …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookComplaint Processing
… there was an outstanding request to the NYPD for body-worn camera footage. According to CCRB’s Investigative Manual, no … if there is an outstanding request for body-worn camera footage. In addition, we determined CCRB did not …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingSignal Maintenance, Inspection, and Testing (Follow-Up)
… Objective To assess the extent of implementation of the 18 recommendations included in our initial audit report, … and approval. Our initial audit report, issued on October 17, 2018, examined whether NYCT performed signal MIT in … the issues we identified in the initial audit. Of the 18 audit recommendations, three were implemented, ten were …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followHomeless Outreach Program at the Long Island Rail Road
… Purpose To determine whether the Long Island Rail Road (LIRR) has appropriate oversight and monitoring controls … services contract, and whether the LIRR has met its goal in assisting homeless clients to appropriate shelters off MTA … ) Metropolitan Transportation Authority – Long Island Rail Road: Management of Unexpected Delays and Events During …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadState Agencies Bulletin No. 1985
… Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who … 2021 and intend to claim exemption in 2022 must file a new Form W-4 by February 15, 2022 to claim exemption for tax year … Main Menu>Payroll for North America>Employee Pay Data USA>Tax Information>Update Employee Tax Data . Select the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022