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Opinion 92-30
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … pecuniary or material benefit accruing to a municipal officer or employee as the result of a contract with the … any local law, charter, ordinance, resolution, rule or regulation of any municipality to the extent that such local …
https://www.osc.ny.gov/legal-opinions/opinion-92-30XIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… Project Type Project Types and Categories are intended to support the project and are not intended to define a funding source such as … for additional information on Standard Activities) and Supplemental Data. Project Type is a way to identify … Project Types and Categories are intended to support the project and are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlState Agencies Bulletin No. 344
… Credit to file a new W-5 "Earned Income Credit Advance" certificate each year. The federal government provides a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditState Agencies Bulletin No. 283
… Credit to file a new W-5 "Earned Income Credit Advance" certificate each year. What is "Advance Earned Income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditWhat's New
… Security Death Master File, or researching a published obituary. If the holder obtains confirmation of the death, …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newState Agencies Bulletin No. 2122
… Purpose The purpose of this bulletin is to inform agencies of the automatic system termination of employees who have not … The purpose of this bulletin is to inform agencies of the automatic system termination of employees who have not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2122-automatic-system-termination-employees-not-paid-more-one-yearCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… have occurred without detection or correction. Although our testing did not identify any improper or unauthorized … and reporting. District officials generally agreed with our recommendations and their response is included in Appendix B. Appendix C includes our comment on an issue raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Opinion 91-11
… which authorizes a city mayor to appoint a city engineer for a longer term than presently provided in the city charter … You indicate that the city engineer currently serves for a term of three years. You further state that the mayor … county manager from four years, subject to removal only for cause, to an indefinite term, subject to removal at the …
https://www.osc.ny.gov/legal-opinions/opinion-91-11State Agencies Bulletin No. 2034
… implements the 2019-2023 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc (PBA) provides for an increase to the … employee remains in an eligible position. Calculating the New Compensation Rate The salary on each inserted row will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2034-april-2019-april-2020-april-2021-and-april-2022-agency-police-servicesDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… Former Village of Chatham Chief of Police Peter Volkmann was sentenced to pay … to protect and serve as police chief of the Village of Chatham," District Attorney Paul Czajka said. "In doing so, … those funds were returned in full to the Village of Chatham and the New York State Retirement System. I thank and …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingEmployer Billing
… Everything you need to know about employer billing including invoices …
https://www.osc.ny.gov/retirement/employers/employer-billingNew York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
… electronic monitoring and are due back in court on Jan. 26. The charges filed in this case are merely accusations and …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-stateState Comptroller DiNapoli Releases Audits
… Treatment Program (2018-S-39) OASAS has not conducted a comprehensive needs assessment or social impact study to … State Health Insurance Program: CVS Health: Accuracy of Drug Rebate Revenue Remitted to the Department of Civil … Service that it collected. As a result, Civil Service is due $2,052,653 in rebates. State Education Department …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… disagreed with the audit’s findings. Their full response is contained in the audit. DiNapoli’s auditors noted that ESD … no tangible results. His office has also released a series of audits on the state’s minority- and women-owned …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programComptroller DiNapoli Releases School District Audits
… through 2018-19, but only used approximately $218,000. The tax certiorari reserve was overfunded by nearly $1.9 million …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0List of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-not-filed.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2024/pdf/2024-munis-not-filed.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2025/pdf/2025-munis-not-filed.pdfDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… remained flat or declined over the last decade, according to a report issued today by New York State Comptroller Thomas … P. DiNapoli. When adjusted for inflation, unrestricted aid to local governments has actually declined by 24% since 2011, … cities. Also called revenue sharing, this funding comes to local governments from the Aid and Incentives for …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationDiNapoli Urges Focus on Addressing Rural Challenges
… costs in rural areas. Access to Health Care and Food: All of the counties examined have areas designated by the … empower our communities and chart a brighter future for all." “County leaders appreciate State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challenges