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Opinion 98-10
… public grounds of a village constitute a separate highway district under the exclusive control and supervision of the … property within villages which form a separate highway district maintained at village expense from town taxes for …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 90-51
… to article 6 of the County Law (§300, et seq .), to fund certain activities in relation to the county's proposed … Whether surcharge revenues may be used to fund certain activities in relation to the countys proposed …
https://www.osc.ny.gov/legal-opinions/opinion-90-51The VendRep System
… become known about a vendor that raises a concern. Setting up automatic email notifications To help streamline the review process, … State contracting entities can receive an automatic email notification when the questionnaire has been certified. …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemOrder NYSLRS Forms and Publications for Employers
… a supply of NYSLRS forms or publications mailed to you: Email your order to Management Services Please include the following information in your email: The name, stock number and quantity for each form or …
https://www.osc.ny.gov/retirement/employers/order-nyslrs-forms-and-publications-employersOswego County – Court and Trust Funds (2022-C&T-5)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Small Businesses and the Economic Recovery: Work in Progress
… 2021 Businesses in New York were more severely impacted by the COVID-19 pandemic in the spring of 2020 than in the rest of the nation, and the negative impacts on small businesses with less than 500 employees persist. In … Businesses in New York were more severely impacted by the COVID19 pandemic in the spring of 2020 than in the rest …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… The state’s Thruway Authority has to do a better job of identifying, billing, and collecting tolls … P. DiNapoli. "This audit has identified ways in which the Thruway can improve its collection of tolls and fees,” … The states Thruway Authority has to do a better job of …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… [read complete report – pdf] Audit Objective Did Rochester Prep … officials did not ensure that Company employees maintained complete, accurate and detailed inventory records for all IT … in use during the audit period Officials did not maintain complete accurate and uptodate inventory records to properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Unified Court System Bulletin No. UCS-220
… Purpose To inform agencies of the processing of the 2015 Prepaid Legal Service Benefit. Affected Employees Employees represented by Communication Workers of America (CWA), Local 1180 in bargaining unit SD. Employees … To inform agencies of the processing of the 2015 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-220-prepaid-legal-service-benefit-unified-court-system-ucsOperational Advisory No. 16
… Subject: Mass Delete of Budget Journals Guidance: Starting Thursday February 26, 2015, OSC, DOB and SFS will be deleting all existing Budget Journals, Budget Transfers and InterUnit Budget Transfers with a … Mass Delete of Budget Journals …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteDiNapoli Releases Report on 30-Day State Budget Amendments
… Authority (MTA) and the Department of Transportation (DOT), allocating these appropriations through percentage …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… Some individuals on Medicaid receiving treatment for opioid use disorder might have received … or dangerous opioid prescriptions outside of their treatment programs, according to an audit issued by State Comptroller Thomas P. DiNapoli. Auditors found treatment programs were not checking whether patients were …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
Previous Accounting Releases January 2001 Accounting Reporting of Expendable and Nonexpendable Trusts
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsOversight of Chemical Dependence Residential Services (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence … one of the largest substance use disorder systems of care in the nation, with approximately 1,700 prevention, … of intensive residential programs). Part 820, adopted in 2015 as part of a redesign that added residential …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… Department of Health: Medicaid Payments for Excessive Dental Services (2009-S-46) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… Year (SFY) 2021-22 is boosted by a substantial influx of new resources, totaling an estimated $26.7 billion in SFY … tax collections, revenues from tax increases, and other new resources, resulting in the largest budget in state … $212 billion, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. “The American …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … District officials did not properly identify all potable water outlets for sampling or exemption as required by NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… Handling code “A” allows a Business Unit’s courier to pick up a vendor’s check for payment of goods and services at the … of the voucher to make the check available for pick up at the Division of Treasury located at 110 State Street in … Account (see Section 6.Z – Processing Payments for the USPS and Related Postal Services ) of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeSchenectady County – Investment Program (2025M-5)
… a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive … liquidity and yield. A comprehensive investment program is used to establish basic procedures, assure that investment …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Public-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… the next 20 years,” DiNapoli said. “The big question is, how are we going to pay for that? Public-private partnerships … sure taxpayers are not short-changed by an artificially low valuation; Keep private sector profits within reason and ensure …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressed