Search
Whitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22East Meredith Rural Fire District – Financial Activities (2021M-26)
… disbursements totaling $11,478. Audit the Treasurer’s records. While we found that financial transactions were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Opinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact … the board members is not merely speculative and more than de minimis, they should not participate in the discussion or …
https://www.osc.ny.gov/legal-opinions/opinion-97-9New York’s Economy and Finances in the COVID-19 Era
… these applications declined by 3.5 percent. 1 in 3 Adult New Yorkers Report Symptoms of Anxiety Significant … COVID-19 Emotional Support Hotline at 1-844-863-9314 for free, confidential help. The State Department of Health … million used for State Police personnel costs, medical supplies and other expenses through June 30. As of July 8, …
https://www.osc.ny.gov/reports/covid-19-july-22-2020State Agencies Bulletin No. 1143
… Purpose To inform agencies of new earnings codes and procedures for processing the … Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Excludes employees with an … rate less than $7.36. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1143-2012-2013-deficit-reduction-plan-employees-represented-civil-serviceState Agencies Bulletin No. 1083
… Purpose To inform agencies of new earnings codes and procedures for processing the … Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1083-2011-2012-deficit-reduction-plan-employees-represented-civil-serviceDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… Action Under Consideration Would Be Detrimental The House approved the “One Big Beautiful Bill Act” and the … been funded by the federal government. Under the House reconciliation bill, states would be required to make a … cost New York up to $1.2 billion in new costs, while the House proposal would cost the state up to $2 billion …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… as their only penalty, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The … as their only penalty according to an audit released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingOpinion 91-27
… real property of the historical association necessary for the construction of a sewage treatment plant. The county … to acquire, by purchase or condemnation, real property for lawful county purposes. 1989 Opns St Comp No. 89-29, p … the authority of a municipality to acquire real property for the purpose of re-conveyance. In this instance, however, …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 88-21
… the issues discussed in the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor … building in which room(s) used for public meetings) VILLAGE LAW, §7-730(1): Park trust funds collected from … Concerning the use of park trust funds received by a village from subdividers …
https://www.osc.ny.gov/legal-opinions/opinion-88-21State Agencies Bulletin No. 1495
… Purpose To inform agencies of OSC's automatic processing of the April 2016 PEF LLS payment for newly eligible … and Technical Services Unit – BU 05 with an Increment Code of 0510, 2006, 1010 or 2011 who meet the eligibility … To inform agencies of OSCs automatic processing of the April 2016 PEF LLS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1495-april-2016-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli: Wall St. Profits on Pace to Beat 2017
… pretax profits totaled $13.7 billion in the first half of 2018, 11 percent higher than last year, according to a … "Wall Street has profited every year since the end of the recession in 2009, and compensation last year reached … DiNapoli said. "The securities industry is a major source of revenue for New York City and New York State, and is an …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017Opinion 97-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (fire district … a fire district treasurer would have a prohibited conflict of interest in the fire districts contract with the agency …
https://www.osc.ny.gov/legal-opinions/opinion-97-19State Contract and Payment Actions in September
… Comptroller approved 1,343 contracts for state agencies and public authorities valued at $2.1 billion and approved nearly 2.7 million payments worth more than $11.6 billion. The office rejected 106 contracts and related transactions valued at $260 million and nearly …
https://www.osc.ny.gov/press/releases/2018/11/state-contract-and-payment-actions-septemberOpinion 2006-7
… provider); (use of monies paid under ambulance contract to purchase vehicles) AMBULANCE SERVICE -- Contract (exchange … provider); (use of monies paid under ambulance contract to purchase vehicles) IMPROVEMENT DISTRICTS -- Property … of vehicles owned by the service provider and used to provide the service. (2) If the town board determines that …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 88-64
… This opinion represents the views of the Office of the State Comptroller at the time it was … into agreements of cooperation with a municipality which need not be within the territorial jurisdiction of such … municipality and its own housing authority. Therefore, we need not address whether these provisions authorize a …
https://www.osc.ny.gov/legal-opinions/opinion-88-64August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Town and Village Chief Fiscal Officers Since 1990 the New York State Environmental Facilities Corporation (EFC) , … direct loans, and long term direct loans) and the proper accounting treatment for each loan type: Long Term Leverage … the balance on hand in the borrower's construction fund. Accounting Requirements Each of these programs provides …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsDiNapoli Releases Report on Nonprofit Industry
State Comptroller Thomas P DiNapoli released a report that showed nonprofit organizations in 2022 provided 13 million jobs to New Yorkers just over 1 in 6 private sector jobs in the state
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryDiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… the period from 2019 to 2022, found the state’s Office of Addiction Services and Supports (OASAS) must improve its oversight and monitoring of nearly 400 certified providers that offer vital programs … result, OASAS doesn’t have a clear picture if patients in need of care or who should be prioritized are getting …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergencies