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State Agencies Bulletin No. 1990.3
… bulletin supersedes Payroll Bulletin No. 1990.2 Purpose The purpose of this bulletin is to provide information and processing … The purpose of this bulletin is to provide information and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19903-pilot-program-establishing-temporary-overtime-rate-employees-certainNew York State Comptroller Thomas P. DiNapoli Statement on the Murders of Three Israeli Students
… held great promise, are both shocking and saddening. My heartfelt thoughts and prayers are with the families of … futures held great promise are both shocking and saddening My heartfelt thoughts and prayers are with the families of …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-murders-three-israeli-studentsOperational Advisory No. 16
… Subject: Mass Delete of Budget Journals Guidance: Starting Thursday February 26, 2015, OSC, DOB and SFS will be deleting …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteState Police Bulletin No. SP-252
… bulletin is to inform the Division of State Police of OSC’s automatic processing of the April 2023, April 2024, and … more of the following messages which identifies the reason(s) the employee’s record will not be updated: Position and … Adjustment When an adjustment is needed for overtime or recall such as Out of Title Overtime (Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-252-april-2023-april-2024-and-april-2025-retroactive-salary-increases-stateOpinion 89-20
… opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) … and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a … We are in receipt of your letter concerning the town's code of ethics. You state that copies of this code were sent …
https://www.osc.ny.gov/legal-opinions/opinion-89-20DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… to start with the State Comptroller’s office. But now I was faced with a deeply flawed pilot program that had … We need comprehensive campaign finance reform in New York now, including public funding of elections for all state … make decisions without undue influence from large campaign contributors, taking the perception of pay-to-play off the …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsPerformance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements … all tax credit calculations are correct before issuing a Certificate of Tax Credit. OSC Response to Agency Comments to … Determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the responsibility, under Section 112 of the State Finance Law, for the pre-audit of certain State contracts. This section provides guidance to … The Office of the State Comptroller OSC is charged with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewDiNapoli: DOCCS Transitional Services Programs Need Improvement
… those who participate.” According to DOCCS, of the 9,883 men and women released from prison in 2024, 4,443 (45%) were undomiciled – lacking a fixed, … Transitional Housing pilot that has 76 beds for men and 32 for women to combat the prison-to-shelter …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementState Comptroller Thomas P. DiNapoli Statement on Attorney General's Report on Governor
… "This is a sad day for New York. The Attorney General's report documents … This is a sad day for New York The Attorney Generals report documents …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-thomas-p-dinapoli-statement-attorney-generals-report-governorComptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… announced the indictment of former Tremont Crotona Day Care Center Program Director Anna Mendez on one count of … embezzled tens of thousands of dollars from a day care in the Bronx, using the proceeds of her crime for … collected money from the parents of families using the day care services at the 1984 Daly Avenue location of Tremont …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitOpinion 96-5
… exemption applies in the situation in which the counsel for MVAIC represents the appellant on behalf of MVAIC but the … construed the word to mean fees paid to public officers for services performed, such as statutory recording fees, … 248 NYS 832 [1963]). Therefore, it is our opinion that for the purposes of section 5225, supra , where the counsel …
https://www.osc.ny.gov/legal-opinions/opinion-96-5DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… A Manhattan-based preschool for children with disabilities charged the State Education Department (SED) nearly $6 million for expenses that did not qualify for taxpayer reimbursement, State Comptroller Thomas P. … A Manhattanbased preschool for children with disabilities charged the State Education …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesState Comptroller DiNapoli Releases School District Audits
… paid $6,410 to an employee’s private business for lawn care services without public written disclosure of his … with the district. New Lebanon Central School District – Network User Accounts (Columbia County) Officials did not establish adequate controls over the district’s network user accounts to protect against unauthorized use, …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Audits
… to support claims, and that it was not possible to perform all of the procedures the dentists billed in relation to the … $933,399 in duplicate payments that were made to providers for the same services under both the old and the new (APG) … required to negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsAccounts Payable Advisory No. 37
… Subject: The Importance of Reconciling Credit Card Charges Guidance: Timely reconciliation of credit card charges helps make sure charges are appropriate … paid for. However, some agencies have not reconciled their credit card charges timely. In fact, some unreconciled …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsOpinion 89-33
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit … Village Law pertains to the audit and payment of claims in a village. Section 5-524(2) provides, in pertinent part, as follows: In a village which has not …
https://www.osc.ny.gov/legal-opinions/opinion-89-33IT Security Fundamentals – Information Technology Governance
… controls both individually and collectively and will help you place the internal controls in context. CIA Triad … systems. Building successive layers of defense mechanisms can reduce the risk of a successful attack by someone with malicious intent and is considered a best …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsReimbursement of Social Services Costs (2013MS-3)
… percent from the State. The Indirect Cost Allocation Plan is used as the foundation for claims submitted by counties to … against the Plan to ensure the county’s reimbursement is maximized and submit supplemental claims when applicable. …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Opinion 88-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by the Court of Appeals in relation to provisions of the New York City Charter and Administrative Code ( L.K. Land Corp. v …
https://www.osc.ny.gov/legal-opinions/opinion-88-47