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Opinion 2005-8
… services by a paid city fire department, in an amount that is designed to generate revenue in excess of the projected … use of the services (General Municipal Law §122-b[2]). It is a well settled general principle that a municipal fee for … When only an approximation of the actual cost to the users is possible, “‘[e]xact congruence between the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Unclaimed Funds Survey - Feedback Received
… Thank you for your submission! We appreciate your feedback …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedVillage of Churchville – Financial Management (2025M-128)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128Weekly Investment Plan
… only and does not represent past or future performance of any specific investment. This calculator should not be the …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planOverview – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the New York State Comptroller (OSC) has written this … bodies and officials who are responsible for the audit of claims. It also is our hope that the information contained … claims auditors. This guide provides a foundation of knowledge that users can build upon as they gain …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewCity of Middletown – Payroll and Leave Benefits (2024M-26)
… totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not have worked because they were working …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26XVI.4.B Tax Revenues – XVI. Financial Reporting
… received before the period during which the exchange is to occur should be reported in the liability section of … policy specifying the recognition of tax revenues is promulgated by the Office of the State Comptroller … Sports Taxes Guide to Financial Operations REV. 12/26/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 1902
… for Administration Extra Lag paychecks dated 04/28/2021 or Institution Extra Lag paychecks dated 05/06/2021. … of Environmental Conservation (Department ID 09180) or the Office of Parks, Recreation, and Historic Preservation … Date: 03/25/2021 (Deptid 49xxx) 04/01/2021 (Deptid 09180) Or the date the employee returned to the payroll in an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1902-april-2021-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1154
… of a direct deposit or a check based on how the employee is currently paid through PayServ. If direct deposit … exists in PayServ, only the bank account type that is designated as ‘Balance’ will be submitted to SFS on the … make changes to employee records in PayServ. If an agency is using the SFS travel and expense module at go-live (i.e., …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewideOpinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… out of millions of dollars. Goldin, an owner of Value, is charged with Grand Larceny in the First Degree and other … to dispense cancer medication he never did. Medicaid is meant to be a healthcare safety net for New Yorkers – not … at a later date. Grand Larceny in the First Degree is a Class B felony with a maximum term of incarceration of …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyCompliance With the Clery Act
… Purpose To determine whether the State University of New York's … been an important issue for students and their families. To address this concern, in 1990, Congress enacted the Clery Act, which requires colleges and universities to disclose crime statistics and security policies to help …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actCompliance With Payment Card Industry Standards
… in a single integrated system. CUNY Central Office is responsible for issuing various CUNY-wide policies in … by the PCI Security Standards Council. The PCI DSS is a set of technical and operational requirements designed … Office recognizes the importance of PCI DSS compliance and is committed to maintaining strong internal controls, it has …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsEfforts to Collect Delinquent Taxes (2019-S-61) 180-Day Response
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61-response.pdfOpinion 90-28
… of the exceptions contained in Article 18 are applicable (see General Municipal Law, §802). The term "contract" for … be no "contract" with the town for purposes of article 18 (see 24 Opns St Comp, 1968, p 561). Therefore, the board … or vote on a particular matter (see Opn No. 78-318, supra ; 26 Opns St Comp, 1970, supra ; see also Dykeman v …
https://www.osc.ny.gov/legal-opinions/opinion-90-28DiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… Tax collections for State Fiscal Year SFY 202425 totaled $1175 billion $21 billion higher than forecast …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25DiNapoli Releases November State Cash Report
… or 2.4 percent, from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. Year-to-date tax collections of nearly $45.2 billion were $23.3 … the latest projections included in the mid-year update to the Financial Plan. The state also received $273 million …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportState Agencies Bulletin No. 1189
… Implementation of the NYS EMPLID as EMPLID in PayServ is targeted to impact the Payrolls of 11/21/12 Administration … converting the current SSN based EMPLID to the NYS EMPLID is Tuesday, November 13, 2012. Background OSC will transition … Bulletin 1052 , issued January 28, 2011.) The NYS EMPLID is currently contained on the NHRP501 Master File and printed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedScarborough Fire District – Board Oversight (2025M-117)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117SUNY Bulletin No. SU-390
… is to provide agency instructions for processing the 2026 SUNY Summer Sessions Payments. Affected Employees: SUNY employees working Summer Session in 2026 are affected. Effective Dates: Contracts for 21P … is to provide agency instructions for processing the 2026 SUNY Summer Sessions Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-390-2026-suny-summer-session-payments