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DiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have uncovered a disturbing pattern of mismanagement … in 2014 alone, according to a report released today by New York State Comptroller Thomas P. DiNapoli. In … in questionable costs and blatant abuse of taxpayer money. It is time for this to stop, and my office will do …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenDiNapoli: Brooklyn is King of NYC Economic Growth
… to an economic snapshot of Brooklyn released today by New York State Comptroller Thomas P. DiNapoli. "Business in Brooklyn … of losses according to an economic snapshot released by State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growthOpinion 92-6
… -- Powers and Duties (checking accuracy of invoices prior to approval by town officer) GENERAL MUNICIPAL LAW, … General Municipal Law if the highway superintendent were to award contracts for the repair of town highway equipment to the clerk's spouse. You ask whether a clerk in the highway …
https://www.osc.ny.gov/legal-opinions/opinion-92-6DiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led the borough in … an important freight and commuting hub. The area accounts for more than one third of the Staten Island population and … of the area’s waterfront revitalization remains critical for future growth in the borough by creating jobs and new …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthMilitary Service Credit
… credit toward your retirement benefit for your military service. Because service credit is a factor in calculating a NYSLRS retirement benefit, in most cases buying military service credit will increase your pension. You can receive …
https://www.osc.ny.gov/retirement/members/military-service-creditXI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… on-line at https://www.onetonline.org to find a list of occupations.) Number of Employees: the total number …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureSome NY Schools Not Reporting Bullying or Harassment
… or gender identity, according to an audit released in Rochester today by New York State Comptroller Thomas P. … school year. Read the report , or go to: http://osc.state.ny.us/audits/allaudits/093018/16s28.pdf Background DASA seeks …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentX.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… - Requesting a Single Payment Vendor ID of this Chapter. List of Assigned Single Payment Vendor IDs For a list of the single payment vendor IDs and the unique business … Chapter XII, Section 6.J – Paying a Refund of this Guide. List of Assigned Refund Single Payment Vendor IDs The chart …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… for the period from January 2018 through November 2020 (the most recent information available). Telehealth … that amount in January 2019 (see Figure 1). By January 2020, just prior to the pandemic, telehealth utilization had … Telehealth Utilization, January 2018 through January 2020 Source: U.S. Centers for Medicare & Medicaid Services …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… some positive developments for the state’s fiscal recovery from the pandemic, including higher than expected personal … New York, we continue to suffer unimaginable losses. Too many families have lost loved ones, huge numbers of New … DiNapoli’s office says the Executive Budget is unclear on how the state would use billions of dollars in unrestricted …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerOpinion 90-51
… 308: Surcharges imposed on customers within a municipality to pay for the establishment of an enhanced emergency … equipment and the telephone services necessary to establish and provide an enhanced 911 emergency telephone system. Other expenses related to the establishment and maintenance of such system are a …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 90-50
… Have power, upon the request of a municipality, to perform for and at the expense of such municipality, any work of … transportation deems it practicable to perform such work for such municipality in connection with the performance of … who is authorized to receive and accept the same for the purposes of this subdivision, a sum equal to such …
https://www.osc.ny.gov/legal-opinions/opinion-90-50VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… and the required documentation. Petty Cash (Advance Account Code 59001) The petty cash advance account can be used for the following purposes: Provide … OSC requires Business Units to maintain for all advance account transactions (outlined below), OSC also requires …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesXVI.3.B Fund Accounting – XVI. Financial Reporting
… characteristics of the different fund types is necessary for a complete understanding of governmental accounting. A … deferred inflows and outflows of resources, are accounted for through these funds. All Governmental Funds use the … operating fund and also serves as a "catch-all" fund for all revenues and expenditures not required to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingOvertime Temporarily Excluded from Tier 6 Contribution Rates
… the top of the table. Please review carefully. Update your payroll system to withhold the correct amount beginning April …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesBrownfield Cleanup Program
… and the environment, but left vacant, contaminated sites can also diminish property values and threaten the economic … without success, the State may use Superfund Program funds to complete investigation and cleanup. While both … and owners receive an added benefit of being able to claim tax credits for remediation when it’s completed. Based …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Comptroller DiNapoli Releases Audits
… 10 geographic regions to allocate funding, distributing funds equally among them without considering regional factors … potentially contributing to delays in awarding grant funds for farmland preservation. Auditors also found that a …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… The state’s Financial Plan shows a growing structural budget … three-year budget gap of $34.3 billion, as forecasted by the Division of the Budget (DOB). When accounting for … incoming federal cuts from the reconciliation bill signed by the President,” DiNapoli said. “This is likely just the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Life Changes: Membership in a Nutshell
… System (PFRS). With more than one million members, retirees and beneficiaries, and nearly 3,000 employers, … Fund to support the benefits earned by current and future retirees. It is the responsibility of the Comptroller to …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… announced the arrest of Mount Vernon Mayor Richard Thomas for allegedly stealing campaign funds and lying about money he received from his inaugural committee for personal benefit. Mr. Thomas was arrested on a felony … the diversion of over $45,000 from his inaugural committee for personal use and his failure to disclose it. "This …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richard