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IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… In some instances, payments are made to vendors, including sub-recipients, before the vendors have … the funds, the agency should require the funds be returned to the State. In such instances the agency should calculate … than $25, agencies should require that amount be paid to the State. Once the interest payment is received, it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsDiNapoli: Restaurant Industry Critical to New York City's Economy
… York City’s restaurant industry had 23,650 establishments in 2019, provided 317,800 jobs, paid $10.7 billion in total wages citywide and delivered nearly $27 billion in taxable sales, but many restaurants and bars have closed … New York Citys restaurant industry had 23650 establishments in 2019 provided 317800 jobs paid $107 billion in total wages …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyDiNapoli: MTA's Plan to Pull Trash Cans Didn't Make Stations Cleaner
… seemingly counterintuitive, experiment to reduce exposed trash and rats in subway stations by getting rid of trash receptacles showed little evidence of success, … for the fact that riders have a harder time finding a trash can." The MTA's NYC Transit launched its "Trash Can …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mtas-plan-pull-trash-cans-didnt-make-stations-cleanerState Comptroller Thomas P. DiNapoli Statement on Gov. Cuomo's Executive Budget Proposal
… the most difficult times faced by our state. The pandemic is far from over, and it continues to have damaging effects on our revenues and spending. While … the most difficult times faced by our state The pandemic is far from over and it continues to have damaging effects on …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-gov-cuomos-executive-budget-proposalDiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… said. “New Yorkers already pay more to Washington than we get back, but let’s not make it worse by not getting counted. I urge the more than 40 percent of New York households that … in the Federal Budget – Federal Fiscal Year 2018 Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsOvertime Limits for Tier 5
… $27,091.67 2029 $26,302.59 2028 $25,536.50 2027 $24,792.71 2026 $24,070.60 2025 $23,369.51 2024 $22,688.85 2023 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Oversight of Select High-Technology Projects
… Objectives To determine if Empire State Development (ESD) adequately … (high-tech) economic development programs and projects it oversees and to determine if these projects are achieving the intended … To determine if Empire State Development ESD adequately … hightech economic development programs and projects it oversees a …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsOpinion 91-11
… of three years. You further state that the mayor nominates and appoints the city engineer with the consent of the common … is two years. Local governments are authorized to adopt and amend local laws, not inconsistent with the Constitution … officer are Morin v Foster , 45 NY2d 287, 408 NYS2d 387 and Hampton Heights Development Corp. v Board of Water Supply …
https://www.osc.ny.gov/legal-opinions/opinion-91-11State Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… regular inspections and complaint investigations. As of 2023, there were 534 adult care facilities operating in New … oversight offices had inspection backlogs – New York City, Long Island and Western New York – while Central New York had … sampled adult care facilities across the state and found a range of serious health and safety issues, including: …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsOpinion 2005-4
… 1951: A BOCES is subject to the permissive referendum requirements of General Municipal Law §6-p for the transfer … reserve fund. To comply with the permissive referendum requirements, a BOCES should apply the petition procedures … section 1804 of the Education Law and the voter approval requirements provided by section 1951 of the Education Law. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Opinion 89-51
… for the town to make additional payments to the fire company providing fire protection to pay the cost of the services of private contractors engaged by the fire company in connection with fighting a fire within the fire … within the town. You indicate that a volunteer fire company provides fire protection services within the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Financial Data: What is the general schedule/cycle of data availability?
… Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityDiNapoli Calls for Improvements to Capital Planning Process
… fiscal year, according to a report released today by State Comptroller Thomas P. DiNapoli. The report, which … concludes that reforms are needed to ensure that New York State is spending its billions of capital project dollars … needs but more reforms are recommended. "New York state should have a comprehensive assessment of the condition …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processTrue North Rochester Preparatory Charter School - Information Technology (2019M-148)
… Board and School officials ensured information technology (IT) assets were safeguarded. Key Findings The Board did not adopt adequate IT policies or a disaster recovery plan. School officials did not provide IT security awareness training to staff. Hardware and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyOpinion 90-44
… exclusive of the cost or value of fringe benefits. This is in response to your inquiry concerning the notice of … whether the "compensation" referred to in section 5-508(3) is limited to salary or must also include the cost or value of fringe benefits. Section 5-508 of the Village Law is a part of article 5 of the Village Law, relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-44LaFargeville Central School District – Information Technology (2021M-192)
… adequate information technology (IT) controls over physical IT assets and nonstudent network user account … officials did not establish adequate IT controls over physical IT assets and non-student user account access to the … components that cost $9,266 could not be found. No physical access or environmental controls over the server …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192DiNapoli: MTA Faces Growing Risks to Its Capital Funding
… the regional transit system faces significant delays due to funding issues, which may also pressure its next capital plan, according to a report released today by State Comptroller Thomas P. DiNapoli. “The MTA’s capital program is critical to winning riders back to public transportation and …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingMedicaid in New York: The Continuing Challenge to Improve Care and Control Costs, March 2015
New York’s Medicaid program is undergoing major changes, with ambitious plans for further modifications just ahead.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-medicaid-2015.pdfDiNapoli: New York City Job Growth Continues to Set Records
… New York City has added more than 900,000 jobs over the past … and its 24 percent rate of growth outpaced the nation and New York state, according a report released today by State Comptroller Thomas P. DiNapoli. “New York City’s unemployment rate is at a historic low and …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… the Treasurer by recording all financial activities in the Department’s financial software and preparing … did not enforce the limited financial provisions outlined in the Department’s rules and standard operating guidelines … and written purchasing policy related to disbursements. In addition, the Board did not adopt other financial policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-company