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State Agencies Bulletin No. 682
… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 90-51
… levied pursuant to article 6 of the County Law (§300, et seq .), to fund certain activities in relation to the … access translators. County Law, Article 6 (§300 et seq .), which was added by chapter 756 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2005-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 312; 22 Opns St Comp, 1966, p 931; see also 1957 Opns Atty Gen 145; 1950 Opns Atty Gen 210). In that instance, there …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… as prescribed in Tax Law §205. Business Taxes - Insurance 30221 Excess Line Broker Insurance Premium Tax Tax … pursuant to Tax Law §1109. Consumption and Use Taxes – Auto Rentals Tax 30313 Auto Rentals Tax – Article 28A Tax imposed on the receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesBrownfield Cleanup Program
… audit covered the period from January 2019 through January 2025. About the Program Brownfields are properties where a … stated staff conduct site visits, meet periodically with project managers to discuss progress and guidance on next … significant threat to health and the environment. Another project, a former dry-cleaning business in Westchester …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… programs, reviewing nearly 20,000 rent-regulated tenant complaints and the awarding of $230 million in … Office of Rent Administration (ORA), which handles tenant complaints for nearly 1 million regulated apartments in New … said. “Our latest audit found delays in resolving tenant complaints that are simply unacceptable. No one should have …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsOpinion 91-34
… experience by vendor) -- Contracts Requiring Bidding (printing of election materials) -- Professional Services (printing of election materials as not constituting) ELECTIONS -- Printing of Election Supplies (necessity for bidding) GENERAL … Whether a contract for printing certain items related to elections such as voting …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Opinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time … rate divisor used to make that calculation are changed, the police commissioner is entitled to a corresponding … The applicability of General Municipal Law 207m to the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… up the state’s finances, but more is needed. While the outlook for state tax revenues has improved somewhat, any … increasing to $350 million when fully effective in SFY 2025-26, with funds to be set aside annually, starting with $10 …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetEnacted Budget Report State Fiscal Year 2024-25
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2024-25 is projected to total $227.2 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2024-25.pdfEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … with its by-laws, and is governed by a seven-member Board of Directors (Board). The Department has approximately 45 … The purpose of our audit was to examine internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overGreene County Industrial Development Agency – Management Practices (2013M-95)
… was to evaluate the Greene County Industrial Development Agency’s (GCIDA) management practices for the period January … Greene County Industrial Development Agency Management Practices 2013M95 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementOperational Advisory No. 8
… or more and do not negotiate those checks within one year of issuance will receive a State Check Outreach letter … Agency. These letters notify payees that the proceeds of an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachPandemic Impacts on NYC Fiscal Year 2024 Budget Priorities
The COVID-19 pandemic has changed priorities for governments across the country, including New York City’s. This report examines how the City’s spending priorities shifted during the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-15-2023.pdfDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… The expiration of one-time federal pandemic aid, combined with state aid that has not kept pace with inflation and slower growth in local revenue may push some local governments closer to the edge of a fiscal cliff, according to a report released … The expiration of onetime federal pandemic aid combined with …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsAdditional Benefit Information – Special 20- and 25-Year Plans
… please visit: Regional State Park Police Plan Department of Environmental Conservation Police Officers Plan Forest Rangers Plan State University of New York (SUNY) Police Plan Rev. 10/25 …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/additional-benefit-informationState Comptroller DiNapoli Releases State Audits
… programs. Department of Health (DOH): Optimizing Medicaid Drug Rebates (2017-F-9) (Follow-Up) An initial audit determined DOH had overlooked multiple sources of drug rebate revenue and did not collect an estimated $95.1 …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… drug manufacturers on behalf of the New York State Health Insurance Plan (NYSHIP) failed to turn over nearly $1.5 … and remitted to the state.” The New York State Health Insurance Program, administered by the Department of Civil Service, provides health insurance coverage to approximately 1.2 million active and …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysOpinion 94-8
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … that the board of fire commissioners of any fire district may appoint a deputy fire district treasurer to hold office … (see, e.g., 1971 Opns St Comp No. 71-139, unreported; 1970 Opns St Comp No. 70-443, unreported). For the same …
https://www.osc.ny.gov/legal-opinions/opinion-94-8