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Opinion 88-13
… MUNICIPAL LAW, §801(1) - Village mayor who is also an officer and stockholder of more than 5% of the outstanding … Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … which would otherwise be prohibited by section 801 which warrant consideration here. Section 802(1)(h) excepts any …
https://www.osc.ny.gov/legal-opinions/opinion-88-13DiNapoli: 14 School Districts Designated in Fiscal Stress
… Fourteen school districts statewide were designated in some level of … P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2022, down from 23 … recorded for schools since the system’s inception (2012-13 school year). “The number of districts designated in a fiscal …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressState Agencies Bulletin No. 1370
… of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using an hourly rate. … the minimum hourly wage is being increased for seasonal and other non-statutory positions to $8.75 per hour in December 2014 and to $9.00 per hour in December 2015. In addition, the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1370-december-2014-minimum-wage-increase-hourly-employeesDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… New York State Department of Environmental Conservation’s (DEC) management of the program and found it must be … participants are held accountable. I am encouraged by DEC’s positive response to our audit recommendations.” … on the severity of the contamination. The audit reviewed DEC’s administration of the program from January 2019 to …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programAccounts Payable Advisory No. 9
… below. Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - Selecting the Appropriate … service interruptions. Also, consistent with the GFO, Chapter XII, Section 5.B - Unique Invoice Number … to process payments to National Grid, please refer to the GFO, Chapter XII, Section 6.Z.- Processing Payments to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridVillage of Suffern – Budget Review (B18-6-4)
… should consider the potential financial impact of the settlement of the CBAs when finalizing the 2018-19 budget. In …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Village of Forestville – Water Fund (2012M-207)
… adequacy of the Village’s controls over the billing and collection process for the period June 1, 2010, through July … without first identifying a plan to pay for the related debt. Although the Board raised water rates five times … aside any of these resources to fund project costs or the debt service payments that are expected to begin in the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207County of Rockland – Budget Review (B6-15-21)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2016 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Local Finance …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Town of Prattsville – Justice Court (2012M-243)
… of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2011, to … Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit period, the Justices collected … cash receipts in a timely manner, adequately segregate the court clerk’s duties and provide proper oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … – Supervisor’s Records and Reports (Greene County) The supervisor’s failure to maintain complete and accurate … records or adequately provide monthly reporting to the board reduced transparency, prevented it from properly …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsSocial Adult Day Services
… the Department of Health (DOH), are effectively overseeing Social Adult Day Services (SADS) programs to ensure that providers comply with … programs that provide functionally impaired adults with services such as socialization, supervision and monitoring, … and the Department of Health are effectively overseeing Social Adult Day Services prog …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesState Comptroller DiNapoli Releases School Audits
… with district requirements. District officials made 40 purchases totaling approximately $184,000 without always obtaining or documenting price quotes. For nine purchases totaling $37,000, officials …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsDivision of Housing and Community Renewal Bulletin No. DH-132
… Purpose: The purpose of this bulletin is to inform the Division of … and Community Renewal of OSC’s automatic processing of the DC 37 Non-Pensionable Lump Sum Payment and to provide … The purpose of this bulletin is to inform the Division of Housing and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-132-district-council-37-dc-37-2024-non-pensionable-lumpPenfield Central School District – Procurement (2022M-76)
… School District (District) officials made procurements in accordance with District policies, statutory requirements … Key Findings District officials did not make procurements in accordance with District policies, statutory requirements … District officials disagreed with certain findings in our report. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Comptroller DiNapoli Releases State Audits
… been issued: Department of Health: Improper Payments to a Dentist (Follow-Up) (2015-F-3) An audit issued in July 2013, … 30, 2012, Medicaid made $66,402 in improper payments to a dentist. In a follow-up report, auditors determined DOH has … in the initial audit report. This included monitoring the dentist’s claims for behavior management and after-hours …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsResidential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities
New York City’s residential real estate market has proven resilient to the COVID-19 pandemic recession, with family homes seeing significant growth in value as people sought larger spaces amid limited supply.
https://www.osc.ny.gov/files/reports/osdc/pdf/residential-real-estate-in-nyc.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Hammondsport Central School District – Multiyear Planning (Steuben County) … board’s reserve policy and best practices. Hammondsport Central School District – Investment Program (Steuben County) The board and district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2213
… in the Additional Pay page for Earnings Codes such as ALP (Adj Location Pay). Miscellaneous earnings reported in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025CUNY Bulletin No. CU-465
… is 0701 and the salary is not equal to one of the salary steps. Salary Off Step If the increment code is 0703 and the salary is not equal to one of the salary steps. Agency Actions – Pay Period 7C Agencies must review … salary in effect on 07/01/13 is equal to one of the salary steps and is below the ‘last one-year step’ on the 10/20/09 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-465-july-2013-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-837
… instructions to agencies for processing the PSC part-time Ratification Bonus Payments. Affected Employees: Part-time … part-time employees may be eligible for a one-time Ratification Bonus Payment. This one-time Ratification Bonus Payment is pensionable, not subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratification