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Vendor File Advisory No. 7
… to Supplier registration and forms and Supplier Self-Serve Portal coinciding with the 2017 SFS Updates Reference : Guide … These changes include updates to the Vendor Self-Service Portal, vendor registration process, and vendor forms. Vendor Self-Service Portal - Winter Update Vendors will be able to enroll …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… The former Director deposited more than $340,000 and made 427 disbursements totaling approximately $344,000 from a …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Long Beach – Budget Review (B18-7-5)
… 2017. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to exceed … of $9.6 million include an increase of $20 per sanitation parcel which the City has not yet authorized. The proposed …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… County and one town in Broome County. The District is governed by a seven-member Board of Education. The … fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings The District’s fund balance … amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Florida – Town Clerk Operations (2012M-215)
Town of Florida Town Clerk Operations 2012M215
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Electing the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… coverage under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible … you speak with a NYSLRS representative to discuss the impact of changing your retirement plan on your … current and the new plans that you will want to consider. For example: Contribution rates are higher in these plans. In …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planOpinion 2000-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the payment by a village of certain legal fees incurred by village police officers …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1State Agencies Bulletin No. 2204.1
… agencies of OSC’s automatic processing of the PEF 2023 Dental Stipend and to provide agency instructions for … a $400 lump sum payment to offset out-of-pocket dental expenses for eligible employees. The payment is … payable each fiscal year until the State enters into a new dental services contract for eligible NYSHIP enrollees. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendOpinion 2010-4
… of a volunteer fire company and a volunteer ambulance corps at the same time]). For purposes of this inquiry, we … in their discrete capacities as members of an ambulance corps, separate and distinct from the fire department, and …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 91-43
… This opinion represents the views of the Office of the State Comptroller at the time it was … Opns St Comp, No. 90-21, p 50. You suggest that the two are inconsistent. In Opn 90-21, supra , we concluded that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-43DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… earmarked for students and spending them on personal and luxury expenses between 2018 and 2022. “Oliver Levy and … gift card funds for personal expenses, including jewelry, luxury handbags, private school fees for relatives, and …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… ineligible for reimbursement, including amortization of goodwill, payments to the previous owner for a non-compete …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualNY-Sun Incentive Program
… the objectives required by the Public Service Commission for the NY-Sun Incentive Program (NY-Sun), including: … a commitment of $1 billion to stimulate the marketplace for solar energy in New York. NY-Sun aims to add more than … established 210 days as the expected time required for installers to complete most projects, and an extension …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programProcessing of Paper Tax Returns
… with a private firm - SourceHOV - to provide equipment and services needed to process the paper returns. Although NYSID … duties are largely administrative in nature. SourceHOV, as corporate partner, performs the technical work of tax returns … The Department is responsible for overseeing all services provided and for ensuring the timely, correct, and …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsComptroller DiNapoli Releases Municipal Audits
… awareness training. Town of Moriah – Cash Management (Essex County) The board did not develop and manage a … during the audit period. Town of Moriah – Leave Accruals (Essex County) The town lacked adequate procedures to ensure …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… plan, according to the March State Cash Report released today by New York State Comptroller Thomas P. DiNapoli. Tax … Income Tax (PIT) receipts largely reflecting financial market growth in 2025. “The state’s tax collections exhibited … billion, a decrease of $738.2 million (1.3%) from the opening balance. Major actions taken by DOB at the end of the …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26State Agencies Bulletin No. 1775
… Purpose The purpose of this bulletin is to notify agencies of the PayServ procedural changes required as a result of the … The purpose of this bulletin is to notify agencies of the PayServ procedural changes required as a result of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1775-required-updates-regarding-employees-government-issued-social-securityDiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… $18.2 billion from January to September 2025, an increase of 4.3% ($747 million) compared to the same period last year, … seen from January to September for the 2010 to 2019 period of recovery and expansion following the Great Recession. “New … significant fiscal risk for municipalities amid signs of a slowing economy,” said DiNapoli. “Local officials who …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearShield of David – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Shield of David (Shield), d.b.a. The Shield Institute, on its … To determine whether the costs reported by Shield of David Shield dba The Shield Institute on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2026/06/26/shield-david-compliance-reimbursable-cost-manualDiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Boys , … and the Homer Central School District . “In an era of limited resources and increased accountability, it’s … In addition, the fee structure, based on a percentage of per pupil revenue, does not appear to be reasonable, as …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-audits