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Opinion 95-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (calculation of amount set aside for … educational purposes when cities and county levy the same tax); (allocation of amount not set aside for county or … educational purposes when cities and county levy the same tax) -- Pre-emption (where cities and county levy the same …
https://www.osc.ny.gov/legal-opinions/opinion-95-3XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… System (SFS). When a Business Unit receives a paper invoice from a vendor for goods or services provided based on … order to liquidate the funds encumbered. Each electronic invoice submitted by a vendor must reference a purchase order … voucher in the Accounts Payable module from the electronic invoice. When the voucher is processed it will liquidate the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… The Attorney General’s Investigations Bureau is led by Chief Investigator Dominick Zarrella. Assisting in the … Auditor Alex Ozechowski, under the supervision of Deputy Chief Auditor Sandy Bizzarro. The Forensic Audit Section is … and former analysts Mollie Krent and Morgan McCollum. Assistant Attorney General Brian P. Weinberg, Special Counsel …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardDivision of Housing and Community Renewal Bulletin No. DH-75
… processing of the October 2015 Rent Regulation Services Unit (RRSU) LLS payment and provide instructions for payments … Employees Employees in the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal … processing of the October 2015 Rent Regulation Services Unit RRSU LLS payment and p …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-75-october-2015-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-84
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 with an increment … provides for payment of the 2017-2018 Longevity Payment in April 2017 as a one-time, lump sum payment in the amount … part-time annual salaried service, Paid Military Leave and Sick Leave at Half Pay) or time on Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-84-april-2017-district-council-37-dc37-longevity-lump-sumState Agencies Bulletin No. 1505
… the October 2016 CSEA LLS payment and provide instructions for payments not processed automatically. Affected Employees … rate credit minimum of 10 years (October 2004 or earlier) for employees who were previously established on the October … position. Refer to OSC Actions – Automatic Processing for additional information. Background Chapter 491 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1505-october-2016-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 1310
… Scientific and Technical Services Unit – BU05 with an increment code of 1976-2009, 0010, 0110, 0210, 0310, 0410, … or more years, the agency must submit a transaction to make the LLS payment. In addition, the agency must submit a … Transactions should be submitted in the pay period the appointment is processed; the effective date of the LLS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1310-april-2014-public-employees-federation-pef-longevity-lump-sum-llsOther Bulletin No. 15
… Reduction Plan Affected Employees Employees in bargaining unit 97 – CSEA Administrative Service Excludes employees with … following criteria: Employee is in an eligible bargaining unit as defined above on the last day of the above pay … Pay Salary Employee TSP Military Training Stipend As with other Additional Pay Earnings Codes, it may be necessary to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityOpinion 2006-11
… board member has an interest in town purchases from an auto parts store solely because the board member is an … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and … a prohibited interest if the town makes purchases from an auto parts store that employs the board member as its …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 89-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … agency with which the board member is employed. You state that the board member is neither an officer nor a … the manager of a branch office of the agency. You further state that the town would not be dealing directly with the …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 98-3
… herself and abstain from voting on matters before the town board which specifically relate to the town comptroller and … You ask whether an individual may be appointed by the town board to the office of town comptroller if he or she is a … the officer or employee, individually or as a member of a board, has the power or duty to: (a) negotiate, prepare, …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Corrections and Community … During the audit period, auditors found Medicaid could have saved up to $69 million if it limited payments of … in several notable instances, transgressions appeared to have been motivated by personal gain and may have violated …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… (DOCCS) contracted with Securus and its subsidiary JPay Inc. (Provider) to provide access to tablets and kiosks at no … implemented. CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil … prescription drug coverage under Empire Plan Medicare Rx. CVS Caremark, which contracted with Civil Service to …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… budget gap that may require choices that threaten the city’s fiscal stability, competitiveness and … reveals to the public the structural budget gap that has emerged and the actions the city intends to take to close … to balance the FY 2027 budget. These line items, which are a buffer for cost overruns, have been reduced to $100 …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsState Comptroller DiNapoli Releases Audits
… Rail Road (LIRR) (2018-S-35) The LIRR entered into a contract with Services for the UnderServed (SUS) to provide … LIRR has not developed any performance standards in its contract with SUS and has no basis for determining whether or … for or promoted into. New York City Health and Hospitals Corp. (H+H): Controls Over Equipment (2017-N-9) Auditors …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… was sentenced to five years’ probation and ordered to pay full restitution of nearly $90,000 for stealing funds from …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Opinion 88-74
… in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument fund. … Whether it is legal for municipalities to contribute to a monument fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 99-12
… two or more improvement districts may be initiated by a petition of the property owners or by the town board's own … a district, the notice of adoption of the resolution, any petition requesting a referendum and any referendum must be … including extensions, is approved at a referendum or if no petition requesting a referendum is filed, a consolidated …
https://www.osc.ny.gov/legal-opinions/opinion-99-12State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … were accurately distributed. Fairview Fire District – Procurement and Claims Audit (Dutchess County) The board and … that she did not initially have access to the OSC’s online portal to file the reports. Town of Marathon – Transparency …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-339
… Graded Non-Judicial Employees Bargaining Unit 86, 88, and CT Background: Chapter 1 of the Laws of 2023, which implemented the 2021-2026 Agreement between the Unified Court System of the State … in graded positions in Bargaining Units 86, 88 and CT. In addition, employees must have completed eight years or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-payment