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Opinion 98-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … they were raised or received, except proceeds from the sale of obligations or other moneys which, by law, may be … that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general …
https://www.osc.ny.gov/legal-opinions/opinion-98-12State Agencies Bulletin No. 985
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … of the Budget Bulletin D-1127 issued 3/11/10 provide for the payment of Performance Advance Payments to eligible … current grade on the 4/1/08 Salary Schedule are eligible for a Performance Advance if the employee: has thirteen (13) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/985-retroactive-2010-performance-advances-graded-and-ns-equated-gradeComptroller DiNapoli Statement on 15th Anniversary of 9/11
… horrific and devastating terrorist attacks took the lives of more than 2,750 people in Lower Manhattan on September 11, … and is prospering. As my recent report shows, the number of people living in the neighborhood has doubled and the number of children has tripled. What our enemies tried to destroy is …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… audit report, Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Report 2012-S-163). Background The … reimburses outpatient services according to the Ambulatory Patient Groups (APG) payment methodology, which is based on patient condition and complexity of service. The Department …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followComptroller DiNapoli Statement on the Passing of Alfred DelBello
… When New Yorkers chose Al DelBello to represent them as the Mayor of Yonkers, as Westchester County Executive and as the state’s Lieutenant Governor, he returned their trust with dedication to public service that helped improve their lives. Over the … When New Yorkers chose Al DelBello to represent them as the Mayor of Yonkers as Westchester …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-statement-passing-alfred-delbelloDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… County today on charges of offering a false instrument for filing, tampering with a public record and official … the State Police and Acting District Attorney Bokelman for their efforts to fight public corruption." To date, … County today on charges of offering a false instrument for filing tampering with a public record and official …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksEthics
… Conflicts of Interest Poster [pdf] -- For best print quality, poster should be printed on 11in. x 17in. paper. Conflicts of Interest of Municipal Officers and Employees [pdf] Model Code of …
https://www.osc.ny.gov/local-government/resources/ethicsReal Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? Information for … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-capOpinion 90-64
… The determination to increase or improve facilities of a town park district is not subject to referendum. A bond … the issuance of bonds to finance an improvement to a town park district is not subject to referendum. You have … when a referendum is authorized or required in a town park district on a project to be financed by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 94-27
… This opinion represents the views of the Office of the State … AND ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, … Comp No. 69-703, unreported; 24 Opns St Comp, 1968, p 900; 22 Opns St Comp 1966, p 677; see also 9 Opns St Comp, 1953, p …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 99-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … without consideration) GENERAL MUNICIPAL LAW, §858: An IDA is not authorized to make a gift of its moneys to a town. IDA … This is in response to your inquiry regarding the authority of an …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Comptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2014-15, May 2015
New York spent $143.9 billion in SFY 2014-15 on an All Governmental Funds basis, an increase of $6.4 billion or 4.6 percent from SFY 2013-14.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2014-15.pdfOpinion 88-50
… and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in a … a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 94-9
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of … prior to 1940 through 1970. County Law, §214(2) provides, in pertinent part, that the board of supervisors of a county … does not define the word "newspaper", the word is defined in General Construction Law, §60(a). Further, Public Officers …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Medicaid Program – Medicaid Drug Rebate Program Under Managed Care
… NDC is a unique number that serves as a universal product identifier for each medication and is the basis for the …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Springbrook NY, … among other programs, preschool special education services to children with disabilities who are between three and five … information, including costs, that Springbrook reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… allowable, properly calculated, and adequately documented in accordance with applicable State Education Department … reporting year ended June 30, 2016, CDG reported $427,599 in reimbursable costs for its Preschool Integrated Special … services to 18 children from nine school districts located in Washington and Essex counties Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods/materials or services to New York State must be registered in the Statewide Vendor File. This Subsection provides the … Address What is the vendor providing? Goods/Materials, Services, or Both Is the vendor required to have a US TIN? …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Sherburne – Budgeting (Chenango County) The budgets … Trust Funds The treasurer delayed turning over $44,940 of abandoned property to the State Comptroller for three … register did not include an action ordering the deposit of $6,867 with the treasurer during 2017. Town of West …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western … 2012. Background Aspire provides a wide range of services to children with disabilities from birth through age 21, … between the ages of three and five years. Pursuant to the State Education Law, providers such as Aspire are …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manual