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Opinion 2002-9
… and maintenance of a solid waste management-resource recovery facility, or for the processing or disposal of solid … waste. For this purpose, a solid waste management-resource recovery facility includes a recycling center (General …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Archived: Legislative Session 2023–2024
… to choose pension benefits or a death benefit in certain circumstances. Vetoed by the Governor Public … indebtedness for the construction of sewage facilities in determining current local debt limitation. Exclusion of … DiNapoli to increase accountability and transparency in state and local government …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Opinion 2008-4
… matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities … or worn out facilities, undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Start a Business and Get Licenses
… Forming a Business in New York State To form a business in New York State or to register an out-of-state business, … New York State Department of State. Additional Resources In addition to registering, some businesses must get licenses … To form a business in New York State or to register an outofstate business visit …
https://www.osc.ny.gov/state-vendors/resources/start-business-and-get-licensesCounty of Oneida – County Clerk (2025M-110)
… properly collect and deposit funds, and remit funds in an accurate and timely manner? Audit Period January 1, … must collect, deposit, and remit funds accurately and in a timely manner to prevent theft or loss and ensure … Although the Clerk’s staff collected and deposited funds in a timely manner, the Clerk did not always remit funds to …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110New York State Comptroller Thomas P. DiNapoli Statement on State Budget
… and families who have not shared equally in the state's economic prosperity. The details of the budget came together late in the process and outside the public's view, so more analysis is needed to examine the long-term impact of these spending decisions. My office expects to finish our analysis of the enacted …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Excessive Medicaid Payments for … ended June 30, 2009, we identified about $600 million in Medicaid payments that could have been avoided had the … pace with other states’ efforts to limit Medicaid payments in areas where Medicaid and Medicare programs overlap. The …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followState Agencies Bulletin No. 1125
To inform agencies of employee Social Security Number restrictions in the National ID field located at Workforce Administration> Personal Information> Modify a P
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Agencies Bulletin No. 1115
… exempt from Federal, State and/or Local tax withholding in 2012. Affected Employees Employees who are currently … exempt from Federal, State and/or Local tax withholdings in 2011 and employees who submit withholding allowance certificates claiming exempt in 2012 Effective Date(s) Thursday, February 16, 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012Opinion 2000-22
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … town attorney would not have a prohibited interest in a pre-existing contract between the town and his or her … however, would be required to disclose his or her interest in the contract. The attorney should also recuse him or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… [read complete report – pdf] Audit Objective Determine whether the Town of … property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town … taxes within 24 hours and remit them to the Supervisor weekly. Perform bank reconciliations and accountabilities, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… DiNapoli today announced that six villages were designated in fiscal stress under the Fiscal Stress Monitoring System … year local governments and designated one village in “significant fiscal stress,” one in “moderate fiscal stress,” and four as “susceptible to …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesEconomic and Demographic Trends – 2023 Financial Condition Report
… 2019. The State’s unemployment rate fell from 7 percent in 2021 to 4.3 percent in 2022. The leisure and hospitality … The government sector lost jobs, down 1.7 percent from 2021. Job gains in all 10 State regions continued in 2022. … (“stimulus checks”) and enhanced unemployment benefits in 2021. Idaho ranked first with an increase of 6.2 percent. …
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trendsIX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… listed in the Assistance Listing Number (ALN) (formerly CFDA) is subject to CMIA. Only larger programs, however, are … listed in the Catalog of Federal Domestic Assistance CFDA is subject to CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… Preparation and Submittal of this Guide to replenish the advance for un-reimbursed payments. Online Business Units should use the attachment … request. 2. Upon receipt of the electronic deposit, the advance account will agree to the reported advance amount on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesThanksgiving Day Message from State Comptroller DiNapoli
… Thanksgiving is a time for celebrating all of the blessings in our lives and to remember those who are not as fortunate. … that serves the people of this great state. We live in a state and country with bountiful opportunities, and … on the many wonderful people and amazing possibilities in your own life. I wish you and your family safe travels …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliTown of Carroll – Town Clerk (2022M-20)
… The Clerks did not remit water rents and Clerk fees to the Town Supervisor (Supervisor) or to the appropriate State agencies by the 15th of each month. … a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Medina Central School District - Tax Collection (2019M-151)
… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key … Determine whether the Tax Collector Collector received recorded deposited and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… with punishing, still-evolving impacts on public health, jobs, the economy and state finances. As a result, the … in New York with stillevolving impacts on public health jobs the economy and state finances …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… students from harassment and discrimination, according to a follow-up report released today by State Comptroller Thomas … DiNapoli said. “I commend the State Education Department for acting on my audit and strengthening its efforts to … schools lacked training and others made significant errors when it came to reporting incidents under DASA. DASA seeks to …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-act