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Opinion 88-56
… an interest in a contract solely by virtue of his or her status as an officer or employee of a private firm, we note …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-62
… a "physical public betterment or improvement" within the meaning and intent of General Municipal Law, §6-c (GML, …
https://www.osc.ny.gov/legal-opinions/opinion-88-62State Comptroller DiNapoli Releases Audits
… the following audits have been issued. New York State Health Insurance Program (NYSHIP): UnitedHealthcare: Improper … administered by the Department of Civil Service, provides health insurance coverage to over 1.2 million active and …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… Also the board did not adopt a multiyear financial and capital plan or a detailed reserve plan that included the …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
New Yorks five largest school districts received $86 billion in federal pandemic relief funds and analysis by New York State Comptroller Thomas P DiNapoli released today found sizeable differences in how school districts are using the funds
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesXI.12.B Contract Assignments – XI. Procurement and Contract Management
… and liabilities under a contract to an individual or organization (“Transferee”) other than the original … officials. State agencies may waive prior written consent when the reason for the transfer is due to a reorganization, … the contract amount in SFS, the State agency must reduce funds reservation and contract lines on the original …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… county procedures that could leave it vulnerable to fraud, State Comptroller Thomas P. DiNapoli said today. “A thorough … March Gallagher, District Attorney Emmanuel Nneji, and the New York State Police for their work and assistance throughout …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Sherburne – Budgeting (Chenango County) The budgets … the payroll, checked the calculations or verified that ALS employee hourly rates were correct before certifying the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Analysis of Enacted State Budget
… is projected to total $254 billion, a 5.2% increase in spending at a time when new federal actions on funding and … paired with potential Congressional action, may mean that in the upcoming months New York will see challenges to the … stakes are high for New York if the cuts being discussed in Washington occur,” DiNapoli said. “The state needs to do …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… vendors. When these problems are identified, the Office of the State Comptroller works with the vendors to develop a … method for Business Units to follow which meets the needs of both New York State and the vendor. Business Units must … process payments to specific vendors or for specific types of payments. As processes are developed they will be added …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesNYS Common Retirement Fund Reports First Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the first quarter of the … and uncertainty will continue. We manage New York state’s pension fund to withstand tough challenges. That’s why the … The Fund remains one of the nation’s strongest public pension funds. Pew Charitable Trusts' latest analysis of …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsAccounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to … Unit with separate invoices for each master contract purchase. A voucher can reference many purchase orders; … related to the same master contract. Business Units (both online and bulk load) must reference the appropriate Master …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Purpose of Audit The purpose of our audit was to determine if the District’s portable … 330 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal … the inventory list as items are acquired, moved from one location to another or disposed of, so that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… Act , which would allocate $100 million in federal funding to train the child care workforce and build child … care more affordable for everyday New Yorkers. Without funding, child care facilities will not be able to sustain … fabric of New York for decades closing their doors due to funding shortfalls.” "State Comptroller DiNapoli's timely …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsState Comptroller DiNapoli Releases Audits
… did not provide evidence that they downloaded information from event recorder units to ensure that they were …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1746
… Current Employees – Apply the 2% increase for each fiscal year 2016 through 2019 to the employee’s prior rate in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1746-april-2019-lifeguard-2-salary-increase-state-university-professionalEnforcement of the Mitchell-Lama Surcharge Provisions
… Our audit focused on the income affidavits submitted for the 2012 calendar year, the most recent year for which DHCR had verified affidavits at the time of our … apartments were built under the program. In exchange for low-interest mortgage loans and real property tax …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsState Agencies Bulletin No. 1462
… Purpose To inform agencies of the content information for the 2015 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1385
… The amount is the gross sum of all payments made for the calendar year 2014. Box 3 Chap. 3 This box should be checked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… for New Yorkers. Our Congressional delegation has pushed hard over the years to increase New York’s slice of the pie …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washington