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Opinion 94-28
… COUNTY LAW, §250 et seq.; GENERAL MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance planning pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's … was undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 92-55
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … 11-1120, 11-1122: A village may not contract to provide, at the expense of the private owners, a village employee to … whether the village may enter into a contract to provide, at the expense of the private owners, a village employee to …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-17
… (see Coconato v Town of Esopus , 152 AD2d 39, 547 NYS2d 953, lv denied 76 NY2d 701, 558 NYS2d 891; see also Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-95-17State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… regarding the approval of the settlement of the derivative lawsuit the New York State Common Retirement Fund (Fund) and the Fire and Police Pension Association of Colorado (FPPA) filed against the directors of The Boeing Company. State … regarding the approval of the settlement of the derivative lawsuit the New York State Common Retirement Fund Fund and …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementOversight of Career and Technical Education Programs in New York State Schools (Follow-Up) (2022-F-17)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Oversight of Career and Technical Education Programs in New York State Schools (Report 2019-S-29).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f17.pdfImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up) (2020-F-22)
To determine the extent of implementation of the ten recommendations included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Report 2018-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f22.pdfResources and Responsibilities: New York State’s Environmental Funding
On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental Conservation (DEC) to ensure protection of our natural resources for generations to come.
Medicaid Program - Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (2013-S-17)
To determine whether the Department of Health established adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities reimbursed by the Ambulatory Patient Groups (APG) payment methodology.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s17.pdfPension Payment Calendar
NYSLRS pension payments are deposited or mailed monthly — direct deposits are on the last business day of each month and checks are mailed on the second-to-last business day of each month.
https://www.osc.ny.gov/files/retirement/retirees/pdf/pension-payment-calendar.pdfOpinion 93-26
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … ambulance district costs) TOWN LAW, §§198(10-f), 202, 202-a: A town board on behalf of an ambulance district may impose … Whether the district also may charge a fee to persons utilizing the services of the ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 2008-6
… We are informed that the "hourly rate divisor" is then determined by multiplying the next subordinate officer's …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6OSC Home Page
… The official website of the Office of the New York State Comptroller Thomas P DiNapoli is the 54th Comptroller of the State of New York …
https://www.osc.ny.gov/node/2141Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background The Brentwood Volunteer Fire Department is located in the Town of … the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period April 1 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overFinancial Condition Report 2015
Provides citizens with an overview of the financial condition of New York State.
https://www.osc.ny.gov/files/reports/finance/pdf/2015-financial-condition-report.pdfState Agencies Bulletin No. P-849
Instructions for Payroll Header and Continuous Split Charges for the New Fiscal Year
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-849.pdfFinancial Condition Report 2018
Provides citizens with an overview of the financial condition of New York State.
https://www.osc.ny.gov/files/reports/finance/pdf/2018-financial-condition-report.pdfState Agencies Bulletin No. P-802
Instructions for Payroll Header and Continuous Split Charges for the New Fiscal Year
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-802.pdfFinancial Condition Report 2016
Provides citizens with an overview of the financial condition of New York State.
https://www.osc.ny.gov/files/reports/finance/pdf/2016-financial-condition-report.pdfAmbulance and EMS Billing
Office of the New York State Comptroller, Accounting Bulletin - Ambulance and EMS Billing
https://www.osc.ny.gov/files/local-government/publications/pdf/ambulance-and-ems-billing.pdfTown of Guilford – Budgeting (2023M-144)
Determine whether the Town of Guilford (Town) Town Board (Board) developed realistic budgets.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/guilford-town-2023-144.pdf