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Opinion 89-58
… opinion. IMPROVEMENT DISTRICTS -- Establishment (authority to establish overlapping town districts authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) … Whether a town pursuant to article 12 or sections 81 or 220 of the Town Law may …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 2006-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … is required and, in certain instances, the approval of the State Comptroller is required (Town Law §§193, 194, 209-d, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2State Agencies Bulletin No. 618
… Purpose To inform agencies of the new procedure which will default … be changed in some instances. The work schedule is used to determine the prorated daily rate of pay for all … the biweekly earnings. This calculation will then be used to determine the wages for a specific period of time. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… tax changes that would eliminate important deductions for millions of New Yorkers and threaten higher costs for essential public infrastructure projects. "Middle-class … it is hard to conclude that the members of Congress voting for these plans have a much clearer picture. Frantically …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… Institute for the Deaf and Exceptional Children , two Brooklyn preschool special education providers, claimed … Hebrew Institute for the Deaf and Exceptional Children two Brooklyn preschool special education providers claimed nearly …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and investigation found she misappropriated approximately $8,500 in fire company funds, State Comptroller Thomas P. DiNapoli … treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and investigation found …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsNew York City Employment Trends - February 2018
New York City is undergoing its largest and longest job expansion since World War II.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2018.pdfSpecial Quarterly Report of Receipts and Disbursements for State Fiscal Year 2008-09, January 2009
All Funds spending of $88.2 billion is approximately $591 million below projections through December 31.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-update-2008-09.pdfThe Asian Community in New York State, February 2016
The Asian community is the fastest growing racial or ethnic group in New York State.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2016.pdfWyandanch Union Free School District – Budget Review (B25-7-3)
The purpose of our budget review was to provide an independent evaluation of the proposed 202526 budget
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Jericho Fire District – Professional Services (2012M-236)
… District is a district corporation of the State, distinct and separate from the Town of Oyster Bay and the County of Nassau in which it is located. The District … for legal services, $39,500 for accounting services, and $26,485 for engineering consulting services. Although the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings The School … student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99DiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… Tax Collections by Region Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayAccounts Payable Advisory No. 1
… Subject: Making PCard, TCard, and NET-Card Payments to JPMorgan Chase Bank, N.A. Filling the … Card Supplier name Short Name Supplier ID Procurement JP Morgan - P CARD JP Morgan-008 1100273879 Travel JP Morgan - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… the buy-in program, Medicaid pays the Medicare premiums and sometimes the deductibles and coinsurance of people who meet various eligibility … made by the New York City Human Resources Administration and the 57 other county departments of social services …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followForensic Audit of Payments to On-Board Service Managers (Follow-Up)
… Purpose To determine the extent of implementation of the three … in our initial audit report, Forensic Audit of Payments to on-Board Service Managers (2011-S-35). Background Our … To determine the extent of implementation of 3 …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) auditors may need additional … response to the Bureau’s request may cause New York State to incur unnecessary interest costs. Guide to Financial … The Bureau of State Expenditures Bureau auditors may need additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway … from December 2014 to August 2017. Conaway, 50, of Silver Springs, was released after her first court … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… DiNapoli’s office have resulted in the arrest of more than 80 individuals and the restitution and fines of $15 million. For a copy of the Comptroller’s audit of the town of Rosendale, …
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsFind Opportunities to Do Business with New York State
… Research active State contracts. New York State Business Registry - Make your company visible to State agencies …
https://www.osc.ny.gov/state-vendors/resources/find-opportunities-do-business-new-york-state