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Opinion 2010-2
… Madison Square Garden v MTA , 7 Misc 3d 1030A, 801 NYS2d 236, affd 19 AD3d 284, 799 NYS2d 186, appeal dismissed 5 NY3d … Creole v Guiliani , 167 Misc 2d 810, 636 NYS2d 547, affd 236 AD2d 272, 653 NYS2d 576, lv denied 90 NY2d 802, 660 NYS2d … mix of programming as had been done for many years" (236 AD2d at 272, 653 NYS2d at 576). In Matter of Toussie v …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … the county's code of ethics are not violated, when burial arrangements for public assistance recipients are made by the …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Environment, Energy and Agriculture – 2022 Financial Condition Report
… to one megawatt. According to the New York Independent System Operator, in 2021, 126,766 gigawatt hours (GWh) of …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureXII.5.I Prompt Payment Interest – XII. Expenditures
… New York State Finance Law (SFL) §179-f requires the State to pay vendors promptly (within 30 days for most vendors, 15 … for qualified Small Business vendors. When the State fails to pay the vendor by the Net Due Date, the State may be required to make an interest payment to the vendor. This section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestApproved State Contracts and Payments
… North irrigation pond reconstruction, Rockland State Park, Rockland County. $618,000 with Golf Compete, Inc. for a … for electronic toll conversion at the Harriman Toll Plaza, Orange County. $159,000 with Union Concrete and Construction … Exit 131 at the intersection of Routes 17 and 32 in Orange County. $7.4 million to Skanska Koch, Inc. for steel …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsDiNapoli Releases Executive Budget Report
… of $5.7 billion in SFY 2024-25, $9 billion in SFY 2025-26, and $7.5 billion in SFY 2026-27. The gaps result from … impending loss of federal financial assistance ahead, now is the time for New York to carefully prepare for the short- … in the labor force and the labor force participation rate is among the lowest in the nation. Structural Balance and Use …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportDiNapoli Announces State Contract and Payment Actions for August 2015
… to added transparency via his Open Book New York website. Major Contracts Approved Department of Agriculture … SUNY Binghamton. $1.5 million with Kelley Drye and Warren LLP for special counsel for SUNY Polytechnic. New York State … State Legislature – Assembly $24,000 to Hogan Lovells US LLP for legal fees related to the investigation of former …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015DiNapoli Announces State Contract and Payment Actions for February 2017
… nearly 3,000 payments valued at more than $6 million due to fraud, waste or other improprieties. Cumulatively through … six days for contract reviews in February and two days to audit payments. DiNapoli releases this monthly notice to provide current information about the number and types of …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017State Contract and Payment Actions in March
… York City. $4.6 million with Commander Electric, Inc. for Installation of Closed Circuit Television (CCTV) and … 76,000 property tax freeze credits. Department of Civil Service $22 million to Beacon Health Options Inc. for the New … Research Alliance, Inc. for the design, procurement and installation of a radar/sensor test corridor between Syracuse …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-marchState Contract and Payment Actions in March
… Women, Infants and Children (WIC) infant cereal rebates. Long Island Power Authority $4.8 million with PFM Financial … Bros, Inc. for site improvements at Shirley Chisholm State Park in Kings County. $3.2 million with G&M Earth Moving, …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-marchState Contract and Payment Actions in December
… Program. Office of the State Comptroller $53.7 million for Oracle technology support, including $40.2 million with NTT … talent acquisition services. $2 million with Bette & Cring LLC to rehabilitate the auditorium at the Dulles State Office … Services $91.7 million with Tidal Basin Government Consulting LLC for disaster recovery consulting services. …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberState Contract and Payment Actions in July
… upgrade electrical switchgear at New York City Children's Center in Queens County. Department of Health $50.8 million … Cornwall Hospital, $6.6 million with Richmond University Medical Center, $5 million with Care for the Homeless, $3.7 … over Fuller Rd. and the I-90 Bridge over Erie Boulevard in Albany County. $5 million with Morano Brothers Corp. for …
https://www.osc.ny.gov/press/releases/2020/08/state-contract-and-payment-actions-julyState Contract and Payment Actions in September
… R. Sheth for psychiatric services at Brookwood Secure Center. Department of Correctional Services $4.4 million with … quality improvement projects including $5 million to the Albany Water Board, $5 million to the Belgrave Water … construct a new Health and Wellness Center at SUNY Upstate Medical Center. $30.9 million with The Pike Co. to renovate …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-septemberState Contract and Payment Actions in July
… County Paving & Construction Inc. for 7.6 miles of asphalt concrete resurfacing on Route 17 in Sullivan County. … $2.4 million with Concrete Applied Technologies Corp. for asphalt milling and resurfacing on Route 18F in Niagara …
https://www.osc.ny.gov/press/releases/2021/08/state-contract-and-payment-actions-julyState Contract and Payment Actions in August
… staffing services including $1.4 million with KTG Illinois LLC, and $1.1 million with Green Meeting Ninjas Inc. $1.4 … Construction $3.9 million with Lupini Construction Inc. to repair masonry and replace doors and windows at Peekskill … of Heritage Hall at SUNY Maritime. $2.4 million with C&S Technical Resources Inc. for expansion of Four Seasons Farm …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-augustDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve its oversight and monitoring of youth services at New York City’s two secure juvenile … The New York City Administration for Children Services must improve its oversight and monitoring of youth services at NYCs two secure juvenile …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… office is unable to issue a Fiscal Stress Monitoring System (FSMS) score to assess a local government’s financial …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdf