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Refunding Local Debt
… provisions of section 90.10(b)(2)(a). A letter from Bond Counsel to the issuer, addressed to the Comptroller, stating … that the refunding bonds will not be issued until Bond Counsel has rendered its validity opinion and that the …
https://www.osc.ny.gov/debt/refunding-local-debtDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… framework established by New York State Department of Insurance (now known as the Department of Financial Services) …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingState University of New York Upstate Medical Center – Selected Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… (Village) and Towns of Manchester, Hopewell and Farmington in Ontario County. The Company is a not-for-profit … Key Findings The Company did not have adequate controls in place to ensure that Company funds were safeguarded. The … and reports of all Company members who are involved in the collection, recording, reporting and custody of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Objective Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive … Determine whether Mount Pleasant Cottage Union Free School District District officials used a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86DiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… The city’s surplus, which was $6.1 billion entering FY 2023, is estimated at $4.4 billion entering FY 2025. FY 2024 … example, the city announced in August 2023 that nearly $10 billion in additional spending was needed to manage the … and two-fifths from expense recalculations. Nearly 10% was initially planned to come from service reductions, …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainDiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… the state will be caught and appropriately punished.” “The law applies to everyone equally, no matter how rich or how … with support from Public Integrity Deputy Bureau Chief Stacy Aronowitz, Bureau Chief Daniel Cort, and Executive …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftCity of Yonkers - Budget Review (B21-6-7)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … in nonrecurring revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. … revenue estimates for income tax surcharge, city and state mortgage tax, sales and use tax and sales and use …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7DiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… on class of property, including for single or multifamily homes with more than three units. In addition, co-ops and … the Great Recession the median market value for family homes dropped by 14.3%, but the median tax bill increased by … The median tax bill for the city’s most expensive family homes grew by 131% during this period, compared to 149% for …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersFiscal Year Earnings and Prior Years’ Adjustments
… Review the earnings reported from April 1, 2025–March 31, 2026 (we send a reminder in April to contacts with the … Role); and Submit adjustments for any errors by May 31, 2026 ( adjustments must be submitted for the appropriate … previous fiscal year must have been submitted by March 31, 2026 to be included in the upcoming annual invoice. For the …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsState Comptroller DiNapoli Releases State Audits
… outdated fire extinguishers; partially obstructed means of egress; and violations cited in prior inspections that had …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0Independent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… The analysis concluded that: “From the Comptroller down through the organization, Common Retirement Fund staff … government employees and retirees and their beneficiaries. It has consistently been ranked as one of the best managed …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsReporting Member Contributions – Enhanced Reporting
… process using transaction 3, or through manual reporting . Member contributions are calculated on each employee’s full … contributions for eligible members), please see the Member Contributions page . Contribution Refunds If you … of the overpayment and responsible for refunding the member and correcting their W-2 form as applicable. NYSLRS is …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsShareholders Send Exxon a Strong Message on Climate Change
… showed significant support for a motion asking the company to report on how its business will be affected by worldwide efforts to combat climate change, despite the board of directors’ opposition. The resolution, filed by … showed significant support for a motion asking the company to report on how its business will be affected by …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
Business Units must use a Centralized Corporate Customer to create a revenue contract in the SFS for Interagency billing and payment processing and to track revenue received from Federal Grant sources
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersTown of Ridgeway – Health Insurance Benefits (2025M-95)
… Understanding the Audit Area As a general rule, a town may provide health insurance benefits to current and former … in a manner consistent with Board-adopted policies, it may result in unnecessary costs to taxpayers. The Board did … invoices to verify eligibility of officials, accuracy of rates, or amounts to be paid by officials who were required …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95State Comptroller DiNapoli and Brooklyn DA Gonzalez Announce Arrest in Check Theft Scheme
… and people in need,” DiNapoli said. “I’m grateful for my office’s partnership with District Attorney Gonzalez and … States Postal Inspection Service, and for the work of my Division of Investigations to hold Mr. Galker accountable … have a proud and long-standing history of protecting the mail and the American public from criminals. Today’s arrest …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-and-brooklyn-da-gonzalez-announce-arrest-check-theft-schemeDiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… NEW YORK – State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced … Ross also paid $534,000 in restitution to Met Council and agreed to a judgment against him in the amount of … together with former Met Council CEO William Rapfogel and other co-conspirators, stole approximately $9 million …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerOpinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … fire district without consideration) TOWN LAW, §189-b; STATE CONSTITUTION, ARTICLE VIII, §1: A village board may … joint fire district which would include the village. You state that obligations issued by the village to finance …
https://www.osc.ny.gov/legal-opinions/opinion-91-4DiNapoli Says State Opioid Treatment Programs Need Better Coordination
… DiNapoli said. "Programs designed to get individuals off highly addictive opioids can only be effective with … are receiving potentially dangerous prescriptions; Taking steps to ensure treatment programs are aware of the … option to upload patient information when querying I-STOP; Taking steps to ensure Medicaid managed care organizations …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordination