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Opinion 90-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTY CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund … refund to a county which amount reflects that portion $500 of each index fee received by the county clerk which should …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Opinion 89-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … by resolution may provide that county supervisors who take office after a certain date be required to contribute a … insurance coverage than those supervisors who were in office prior to such date, as long as the resolution is …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 92-11
… Law, §6-n authorizes the governing board of any "municipal corporation", which is defined to include school districts, … the fiscal year. With certain exceptions, the municipal corporation may make expenditures from the fund for any loss, … Section 6-n(2)(b) provides that where a municipal corporation has previously established a reserve fund under …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 93-17
… NYS2d 130; Barsh v Town of Union , 126 AD2d 447, 513 NYS2d 875). The terms "judgments", "compromised or settled claims" …
https://www.osc.ny.gov/legal-opinions/opinion-93-17State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… City is contending with the devastating economic effects of the pandemic and the long road back to normal. Today, in … City is contending with the devastating economic effects of the pandemic and the long road back to normal Today in …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetMonitoring of Select Programs
… for EISEP or CSE services, the client is placed on a wait list. AAAs report Unmet Need (based on wait list data) to NYSOFA as part of their annual on-site … Living Feasibility Study by NYSOFA identified long wait lists for services as an area of concern among …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when … State Medicaid program, administered by the Department of Health (Department), provides a wide range of health care services to individuals who are economically …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsReview of Advance Contract Payments
… New York State Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced … We selected 13 contracts valued at $224,000 where the contractors received only an initial advance payment. These … SED needed to improve its contract monitoring to ensure contractors expended advanced funds in accordance with the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsCompliance With Freedom of Information Law Requirements
… statutory requirement to provide an appeal to Committee on Open Government (COOG) upon receipt for any of the 49 … information. 1 For example, while one DOT regional office on its own provided its FOIL procedures manual, three other … impact the reliability of the evidence they are relying on, whether the obstruction is deliberate by an auditee or …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsState Agencies Bulletin No. 2037
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020, 2021, and 2022 Retroactive Increases to Location Pay and Supplemental Location Pay and provide instructions for payments not processed automatically. Affected Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2037-april-2020-2021-and-2022-retroactive-increases-location-pay-andState Agencies Bulletin No. 2067
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2067-april-2020-2021-and-2022-retroactive-increases-location-pay-andState Agencies Bulletin No. 2105
… a change to their SDF payment amount. Note: Employees in a Nurse 1 title (grade 14) may be eligible to move to a … assigned to work a combination of day, evening and/or night shifts.* 10% x Employee’s Annual Compensation Rate (excluding Additional Pay Earnings) for Night Shifts, prorated for employees regularly assigned to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2105-change-shift-differential-payment-amounts-specific-nursing-titlesState Agencies Bulletin No. 2129
… agencies of OSC’s automatic processing of the CSEA Signing Bonus and to provide processing instructions for entering the … BU04 and BU47 are eligible for a one-time lump sum Signing Bonus. The Signing Bonus lump sum payment is not pensionable and not subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… agencies of OSC’s automatic processing of the CSEA Signing Bonus and to provide processing instructions for entering the … BU04 and BU47 are eligible for a one-time lump sum Signing Bonus. The Signing Bonus lump sum payment is not pensionable and not subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026CUNY Bulletin No. CU-775
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City … 2023 Uniform Allowance Payment for Security Titles and to outline the procedures regarding the modified payment … for full-time employees. Effective Dates: The modification to the Uniform Allowance Payment schedule is effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedCUNY Bulletin No. CU-775.1
… No. CU-775 Purpose: The purpose of this bulletin is to provide agency instructions for processing the City … 2023 Uniform Allowance Payment for Security Titles and to outline the procedures regarding the modified payment … for full-time employees. Effective Dates: The modification to the Uniform Allowance Payment schedule is effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedState Agencies Bulletin No. 2179
… Purpose: The purpose of this bulletin is to inform agencies of additional eligibility criteria … which may impact employees who were previously ineligible to receive a Non-Pensionable Lump Sum Payment. In addition, the purpose of this bulletin is to inform agencies of OSC’s automatic processing of these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceTown of Sherburne – Budgeting (2025M-3)
… 31, 2020 – December 31, 2023. We extended our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program … finance recurring expenditures. This helps the Town to not levy more taxes than necessary. The Town has five funds … In addition officials appropriated fund balance to balance the budgets because purported revenues were not …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3DiNapoli: Number of Domestic Violence Victims Rises in 2022
… City and 8.7% in the rest of New York state when compared to 2019, according to an analysis by State Comptroller Thomas P. DiNapoli. … October is Domestic Violence Awareness Month. According to the Centers for Disease Control and Prevention, 1 in 4 … City and 87 in the rest of New York state when compared to 2019 according to an analysis by State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022DiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… them for her personal use, including cellphone and utility bills, insurance and a car loan. The Mount Vernon resident was prosecuted by the … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-payments