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Opinion 2000-24
… opinion. MUNICIPAL COOPERATION -- Police Protection (joint service agreement between two non-contiguous villages) POLICE … Law §72-i, joint acquisition of lands and erection of memorial buildings by adjacent villages; General Municipal … of police protection as a joint service 1 . December 20, 2000 Peter M. Weiler, Esq., Attorney at Law Old Brookville …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24DiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… County District Attorney John J. Flynn, and Erie County Sheriff John C. Garcia announced the arrest of former Deputy … Alexander McDougall for allegedly stealing over $200,000 in county funds. “Alexander McDougall abused his position to … Erie County District Attorney John Flynn and Erie County Sheriff John Garcia, he is being held accountable for his …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyDiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… next 4 ½ half years, the retirement deposits accounted for most of the deposits going into the bank account. … case are merely accusations and the defendant is presumed innocent unless and until proven guilty in a court of law. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsState Agencies Bulletin No. 1132
… Purpose To notify agencies of the availability of the 2011 Form W-2 Wage and Tax Statement Reissue functionality in … and to provide instructions for reissuing the 2011 Form W-2 Wage and Tax Statements. Affected Employees Reissued Form W-2s may be produced upon employee request to replace …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1132-automated-process-reissued-2011-form-w-2-wage-and-tax-statementVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… cannot be used for the following purposes: Payments for meals and mileage in excess of the allowable federal rates. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesOpinion 2002-8
… to be in the public interest, the town board, on its own motion after public hearing, may dissolve and discontinue … of its proceedings, reciting in general terms the board's motion to dissolve, and specifying the purpose of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… County Executive Marcus Molinaro urged local residents to sign up for a new savings plan, called the New York Achieving … County Executive Marcus Molinaro urged local residents to sign up for a new savings plan called the New York Achieving …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsVI.2.C Budget Journal Transactions – VI. Budgets
… upon the enacted budget and other authorizing legislation as well as project budgets. The journals post the control records … attributes and/or changes to existing segregations, such as appropriation title and lapse date. InterUnit Budget … upon the enacted budget and other authorizing legislation as well as project budgets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… limits for tenants, and supervision by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) and by the New York City (NYC) Department of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followOperational Training and Medical Assessments of Train Crews
… are medically fit and periodically monitored for continued medical fitness. The audit covered from January 1, 2013 to … new to these positions are also required to pass a medical assessment at a Transit Medical Assessment Center. Medical assessments are required …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Oversight of Student Immunization in Schools
… These audits generally include those schools with CI rates below 90 percent, along with other locations selected … data showed 456 schools outside New York City had CI rates below 90 percent. Key Findings DOH and SED have both … outbreaks of vaccine-preventable diseases. Immunization rates across the State are generally above standards …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… PANYNJ staff. Four of the PATH stations, in Manhattan (9th Street, 14th Street, 23rd Street, and Christopher Street) were not accessible for …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followMattituck Fire District – Claims Audit (2025M-48)
… audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … determines, among other things, that each purchase is for a proper fire district purpose and is adequately … the Treasurer to pay them. The District’s expenditures for 2023 were approximately $1.6 million and 2024 budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Program The District is governed by a seven-member Board of Education (Board) that is responsible for the oversight … District officials disagreed with certain aspects of our findings but indicated they planned to initiate … corrective action. Appendix D includes our comments on issues raised in the District’s response letter. We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… The state’s Enacted Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year … system could also face significant cuts. “The Financial Plan warns of deep cuts and very troubling actions the state … Division of the Budget (DOB) that underlie the Financial Plan are in keeping with those of the Congressional Budget …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookState Comptroller DiNapoli Releases Municipal Audits
… Labor (NYSDOL) – Unemployment Insurance Payments to County Jail Inmates (2015M-278) NYSDOL does not have the necessary information to monitor county jail inmate populations effectively for inappropriate … data used was incomplete 28 percent of the time for county jail inmates outside of New York City and 55 percent of the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… York State-based companies through its In-State Private Equity Investment Program, New York State Comptroller Thomas … one of 19 investment firms that manage In-State Private Equity investments. “The In-State Private Equity Investment Program is proof that investing …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesState Comptroller DiNapoli Releases Municipal and School Audits
… in district contracts pursuant to New York State General Municipal Law. The board member’s physical therapy company entered into six contracts with the district while he … needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Agencies Bulletin No. 816
… Purpose To advise agencies of the change to the procedure for identifying employees who … and who are employed in the following agencies: Office of Parks, Recreation and Historic Preservation State University of New York Department of Correctional Services Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/816-new-query-identifying-employees-bargaining-units-61-and-91-eligible-preII.4 Overview – II. New York State Financial Accounting
New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overview