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Opinion 92-19
… the "Rules of the Road" would apply upon private roads open to public traffic. A suburban town with a population … within residential subdivisions on private roads that are open to public motor vehicle traffic. You have inquired … traffic in residential subdivisions on private roads open to public traffic. You state that there are residential …
https://www.osc.ny.gov/legal-opinions/opinion-92-19DiNapoli Releases Fiscal Stress Scores for 17 Cities
… issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and … for all counties, towns and the majority of cities in New York. Last year, 47 of these entities were considered in … issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesOpinion 94-33
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … "Retired" members of a fire department may not participate in a service award program unless they are subject to being … service award program has been established may participate in the program. Article 11-A of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Opinion 95-18
Whether a village in connection with the operation of a villageowned cemetery may impose a onetime maintenance fee to be paid at the time of purchase of each burial lot
https://www.osc.ny.gov/legal-opinions/opinion-95-18DiNapoli Releases Fiscal Stress Scores for 17 Cities
… counties, towns and the majority of cities in New York. To search for a specific local government’s fiscal stress … DiNapoli’s Fiscal Monitoring System, visit: http://www.osc.state.ny.us/localgov/fiscalmonitoring/index.htm For …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesDiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… and certain state public authority contracts valued at more than $1 million if they are either awarded …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and … of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange of funds between the Federal Government and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… from QVC, Dollar General, Walmart, Amazon and Pampered Chef. To conceal her crimes, she stopped recording cash …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES This section discusses how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) reporting … This section discusses how to process adjustments to an employees taxable income for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… the time of submission of the expense report for the fund advanced and the business purpose for which the fund was advanced. Guide to Financial Operations REV. 10/01/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… Section Overview and Policies: This section provides Online Agencies … click “View Popular Job Aids” and select “Due to State Overview” in SFS Coach. Bulkload Agencies When an employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkXI.15 Overview – XI. Procurement and Contract Management
… This section provides information related to submission of procurement records to the Office of the State Comptroller (OSC) as a separate step … This section provides information related to submission of procurement records to the Office of the State Comptroller as a separate step in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15-overviewVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… to the Direct Deposit or Adjustment Voucher transaction. Document retention must be in full compliance with all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… “Improvements in fare, toll and tax collections have put MTA’s short-term finances on a stronger footing than expected. These positive developments mean that MTA can avoid recovery-damaging service cuts or layoffs in … more significantly, it opens the possibility that the MTA has the resources to further delay fare hikes until …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetXIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… Once a project is established by an agency, project details can up updated at any time by that agency through the use of the Project Guide in SFS. SFS navigation is as … Once a project is established by an agency project details can up updated at any time by that agency through the use of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideFarmland Protection Program
… approximately 160,000 jobs in the State. Farms play a vital role in the State’s economy and food security. With … Specifically, AGM allocates funding to the New York City (NYC) Region although it is ineligible to apply for grants and … over $23.5 million (9,668 acres) If AGM had excluded the NYC Region from rounds 18 and 19 and instead allocated the $5 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programManagement of the Student-School Matching Algorithm
… based on four key factors: the applicant’s choices, each program’s seat availability, admissions priorities, and … number) and priority. Every student who is not tentatively matched is considered for their next choice. This process continues until every applicant is matched or all choices of unmatched students are considered. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmControls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… levels required to preserve the accuracy and integrity of DOCCS information. Key Findings DOCCS officials …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received … recipients in the Restriction Program must receive certain care through only their designated health care providers or via referral from those providers. …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientTransforming the Procurement Function
… Board-approved Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs. The audit … for all support functions to be merged to drive higher service levels at lower costs due to elimination of … Boardapproved Transformation Plan resulting in improved service levels for the customer process efficiencies and …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-function