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State Agencies Bulletin No. 1438
… provide agency instructions for processing the 2014-2015 Pilot Firearms Training and Safety Incentive Program Payment. Affected Employees Employees in the … contained in the 2011-2015 Agreement between the State of New York and the Public Employees Federation (PEF), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1438-2014-2015-pilot-firearms-training-and-safety-incentive-program-paymentOpinion 88-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 91-43
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit … us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… in our initial audit report, Inspecting Highway Bridges and Repairing Defects (Report 2012-S-33). Background In our … Thruway Authority (NYSTA) inspects its highway bridges and repairs defects (i.e., flagged conditions). We found that … Transportation was not always notified of red flags within one week, as required. Furthermore, the initial evaluations …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followOpinion 96-3
… trustee would have a prohibited interest in a contract for environmental review and planning services between the … §§1-102, 4-412, 5-524). Article 18 contains no exception for contracts let pursuant to competitive bidding or, in the … state officers and employees). There also is no exception for contracts, the cost of which is recouped by the …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… obtained an order freezing the bank accounts and other property held by the defendants and related entities and …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… chronically absent during the 2022-23 school year (SY). The rates were highest for high school students at … absenteeism calculation. DiNapoli’s report found during SY 2022-23: Large city public schools (Buffalo, Rochester, … the chronic absenteeism metric altogether in SY 2025-26 in favor of an attendance index rank metric. SED has …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolRequired Documentation
… If you file a claim: online , you may receive an email asking for documentation to prove ownership. by mail , you can attach the required documentation to your claim form. In some cases, we may send you a letter asking for additional …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationState Agencies Bulletin No. 1511
… Background To maintain the efficiency of AC-230 processing and ensure accuracy of W-2 reporting for 2016, agencies must … by any State agency. The employee is due any regular and/or lump sum payments that are equal to or exceed the … approval to submit an AC-230 for a situation that warrants making an exception to the above. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1511-schedule-submitting-2016-year-end-returned-checksOpinion 90-36
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … by check was within the contemplation of that legislation is reflected in subdivision 2 of section 85 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-90-36DiNapoli: Dormitory Authority Overstated MWBE Contract Participation
The state Dormitory Authority for the past four years overstated the amount of business it did with minority and womenowned business contractors MWBE and could not show how it determined the authoritys overall MWBE participation goals or industryspecific goals
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationDiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… by 57.8 percent over the same month in 2020, the highest one month increase in recent history, State Comptroller … rebounds from the effects of the COVID-19 pandemic and the standstill it created in New York state in March … DiNapoli said. “Combined with direct federal assistance and restored state aid, the recovery of sales taxes will help …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayState Agencies Bulletin No. 1426
… by any State agency. The employee is due any regular and/or lump sum payments that are equal to or exceed the … approval to submit an AC-230 for a situation that warrants making an exception to the above. Agency Actions Agencies … as described in Payroll Bulletin No. 908 (Non-Negotiated and/or Undeliverable New York State Payroll Checks) was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1426-schedule-submitting-2015-year-end-returned-checksOpinion 97-8
… on the issues discussed in the opinion. CITIES -- Powers and Duties (requirement that claims be certified) CLAIMS -- … chapter 550 of the Laws of 1983 for the express purpose of making vendor certification or verification "optional with …
https://www.osc.ny.gov/legal-opinions/opinion-97-8State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic effects … steeper cuts to city services. The preliminary budget does not rely on additional direct federal relief or anticipate significant federal stimulus for …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetTown of Walton – Justice Court Operations (2021M-72)
… financial activity reports and the disposition of tickets to various local and New York State agencies. … Determine …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… in out-of-district programs were accurately calculated and properly supported. Key Findings Tuition billings for … for 36 special education students by approximately $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Town of Worth – Audit Follow-Up (2014M-323-F)
… The Town of Worth (Town) is located in Jefferson County and is governed by an elected five-member Town Board (Board), which is composed of four Board members and the Town Supervisor (Supervisor). Results of Review Our … by the former Supervisor. Of the nine recommendations, two recommendations were partially implemented and seven …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fIX.6.A Drawdown Overview – IX. Federal Grants
… online federal financial management systems developed and provided by the federal government. In some cases, draws are not performed daily, but instead are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewIntroduction – Travel and Conference Expense Management
… Payment of spousal and other non-employee travel with public funds. Reimbursement of travel expenses to employees even when the local government or school district's credit card was used for these expenses. … conferences for personal reasons at local government or school district expense. Missing or insufficient …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction