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Opinion 97-10
… not enter into a lease-purchase agreement under which a contractor would build a firehouse on a concrete slab on fire … and the fire district would make annual payments to the contractor during the term of the agreement, with title to … may enter into a lease-purchase agreement under which a contractor would build a structure to be used as a firehouse …
https://www.osc.ny.gov/legal-opinions/opinion-97-10City of Yonkers – Budget Review (B20-6-6)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2020-21 and the related justification documents are in compliance … budget totals $1.2 billion. The budget includes operating and debt service funding of $641.2 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Opinion 93-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation (use of … Whether a school district may publish notice of the school districts annual meeting in a publication which is …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Oversight of Select High-Technology Projects (Follow-Up)
… included in our initial audit report, Oversight of Select High-Technology Projects (Report 2017-S-60 ). About the … or expanding in New York. According to ESD officials, high-technology (high-tech) sectors are highly valued targets of economic …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… today by State Comptroller Thomas P. DiNapoli. As much as $8.2 billion would be cut from Aid to Localities … to the federal government than they receive in return. Now we need help from Washington that comes without strings to … reevaluating less essential spending where possible. DOB does not anticipate the use of deficit financing this state …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookHuman Resource Practices
… supporting its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce … enterprise, and a network of patient care facilities. HR develops local human resource-related policies in … continued to pay a former President her presidential salary of $608,000 while she was on leave in the job title of …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesMore About This Retirement Plan – Special 20- and 25-Year Plans
… Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e About This Publication …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planDivision of Housing and Community Renewal Bulletin No. DH-134
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2023 and April 2024 retroactive increases to Location Pay and to provide instructions for payments not processed … of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesOpinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Implementation of Suicide Prevention Task Force Recommendations
… facilitate greater access, awareness, collaboration, and support of effective suicide prevention activities. The audit … facilitate greater access, awareness, collaboration, and support of effective suicide prevention activities. In April … mortality and morbidity and that new tools and sources of support to address those challenges have been developed in …
https://www.osc.ny.gov/state-agencies/audits/2025/12/17/implementation-suicide-prevention-task-force-recommendationsCancellation Confirmation
… the 17 th Annual Emerging Manager & MWBE Conference. We hope to see you at next year’s conference! Note: Cancelling …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/cancellation-confirmationNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… necessary, directly related to the special education program, and sufficiently documented pursuant to the State … NYSARC operated a full-day School-Age Special Class program (referred to as the school-age cost-based program). … cost-based program. NYSARC officials did not provide details of the actual services The ARC provided to NYSARC. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-236
… Employees Judges, Justices and New York City County Clerks in Bargaining Unit 86 who meet the eligibility criteria … the state paid courts of the Unified Court System (UCS). In the Final Report on Judicial Compensation dated … has recommended that all NYS Judges receive phased-in salary increases over four fiscal years beginning April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-236-april-2017-salary-increase-judges-justices-and-new-york-cityUnified Court System Bulletin No. UCS-255
… automatic processing of the April 2018 Salary Increases for Judges, Justices and New York City County Clerks of the … adequate levels of compensation and non-salary benefits for Judges and Justices of the state paid courts of the … the same judicial district. Effective Date(s) 04/05/2018 for Administration Pay Period 1C, paycheck dated 04/18/2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-255-april-2018-salary-increase-judges-justices-and-new-york-cityOpinion 98-5
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … section 800(3) of the General Municipal Law, a municipal officer or employee has an "interest" in any contract with …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Comptroller DiNapoli Releases State Audits
… Diversions for Maintenance and Capital Projects (2014-F-10) An initial report issued in July 2011 determined that …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Optimizing Medicaid Drug Rebates (Follow-Up)
… prescription drug costs by requesting rebates from drug manufacturers. We issued our initial audit report on January …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followHealth Information Management Department – Selected Procurement and Human Resources Practices
… University, one of the four University Centers of the State University of New York (SUNY), the Hospital’s mission … its mission, the Hospital is bound by certain federal, State, and SUNY policies and regulations governing, among … requirements. Annually, the Department processes, on average, approximately 132,000 inpatient and outpatient …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-schools-01-12-23.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-011024.pdf