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Town of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health – Improper Medicaid Managed Care Payments for Durable … on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12) For Medicaid recipients enrolled in managed care, … Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsVillage of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management … 1, 2011, through April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe … Village of Spencerport Financial Management 2013M134 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134XII.6 Unique Payment Situations – XII. Expenditures
… This section provides Business Units with guidance on how to process certain payment situations where the type of vendor or type of payment differs from the normal policies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6-unique-payment-situationsComptroller DiNapoli Statement on Earth Day 2015
… On Earth Day 2015, New York State Comptroller Thomas P. DiNapoli urged … climate change that create economic opportunities. “Earth Day commemoration provides an important opportunity to focus attention on the health of our planet,” DiNapoli said. “We are facing …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015Opinion 89-56
… LAW, §200, et seq .: A town which has established a self-insured health insurance plan may provide, by local law or pursuant to a … town employees. You state that the town has established a self-insured health insurance plan. As an incentive for …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Town of Watertown Fire District – Procurement (2022M-155)
… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… such as the State and Municipal Facilities Program (SAM). This year’s budget adds $385 million in appropriation …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andState Agencies Bulletin No. 2255
… inform agencies of OSC’s automatic processing of the April 2023 and April 2024 Security Supervisors Unit (SSPU) … Chapter 176 of the Laws of 2024 implemented the 2023-2026 Agreement between the State of New York and the NYS … percent (3.00%) increase to the general salary in April 2023 (retroactive) and April 2024 (retroactive) for eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3Opinion 92-8
… and reenacted by L 1991, ch 330, §9: A city may deposit with the State Comptroller the proceeds of bonds and notes … Finance Law, §165.00 prohibits a city from depositing with the State the proceeds of bonds and notes issued by the … and bridges that are not on the State highway system, with the approval and consent of the governing board of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-8State Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… Agencies and the projects that receive tax breaks with new reforms now signed into law. “These measures build … Agencies and the projects that receive tax breaks with new reforms now signed into law …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915Partial Lump Sum Payment – Regional State Park Police Plan
… and Fire Retirement System members can choose to receive a reduced lifetime retirement benefit in exchange for a … To be eligible to choose a partial lump sum payment (PLS), you must: Retire under a special 20- or 25-year plan; Retire on or after April 1, 2008; Have been eligible to retire with …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentPartial Lump Sum Payment – En-Con Police Officers Plan
… and Fire Retirement System members can choose to receive a reduced lifetime retirement benefit in exchange for a … To be eligible to choose a partial lump sum payment (PLS), you must: Retire under a special 20- or 25-year plan; Retire on or after April 1, 2008; Have been eligible to retire with …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… York City Administration for Children Services (ACS) must improve its oversight and monitoring of youth services at New … to prevent contraband from entering the facilities and improve access to health, mental health and educational … New York City Administration for Children Services has to improve its operations and oversight at Horizon and …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines for … purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the modified … financial report to the State Comptroller. Statement No. 33 changes revenue recognition for expenditure-driven/ …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… an investment account code in Fund 70151. As investments mature or are sold, the STIP investments are reduced and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipInflation in the New York City Metropolitan Area
… (BLS) released new data indicating consumer prices grew by 8.5 percent nationally and 6.1 percent in the New York City Metropolitan Area (NYC metro area) in March 2022 compared to the same month a year ago. 1 For over a decade following … BLS released new data indicating consumer prices grew by 85 percent nationally and 61 percent in the New York City …
https://www.osc.ny.gov/reports/inflation-new-york-city-metropolitan-areaDivision of Housing and Community Renewal Bulletin No. DH-99
To inform the Division of Housing and Community Renewal of OSCs automatic processing of the April 2019 DC37 Performance Advances and provide instructions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-99-april-2019-district-council-37-dc37-performanceOpinion 98-12
… the moneys of the city school district of such a city may be commingled in one or more bank accounts. City moneys may be temporarily advanced to the school fund, but school district moneys may not be temporarily advanced to finance city operations. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 91-42
… treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village … to condition regarding use) VILLAGE TREASURER -- Powers and Duties (authority to have custody of fire department funds) VILLAGES -- Powers and Duties (cooperative investment of fire department funds …
https://www.osc.ny.gov/legal-opinions/opinion-91-42