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Opinion 90-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 93-2
… that former subdivision four was to be superseded by the new provisions (see McKinney's Sessions Laws of 1977, p 578). …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 89-36
… requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for a type of capital improvement for a specific improvement, where the authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 89-11
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … and their families by the Association necessarily requires at least occasional meetings of the Association or its …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Prohibits Campaign Contributions During an Active Procurement
… that receives such contributions to return or refund the contributions forthwith; requires procurement contracts to contain a statement that the vendor awarded the contract has not made any such contributions. Memo Bill …
https://www.osc.ny.gov/legislation/prohibits-campaign-contributions-during-active-procurementCity of Rensselaer – Accounting Records and Reports (2023M-26)
… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26State Agencies Bulletin No. 2295
… amount will increase to $23,500 for calendar year 2025. An additional deferment is available to employees age 50 and over. These employees may defer up to $7,500 of age 50 catch-up contributions in … up amount is set at $11,250 for 2025. These employees may defer a combined maximum contribution limit of $34,750. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… The average bonus paid to employees in New York City’s securities industry for 2024 reached $244,700, up 31.5% from last year, according to New York State Comptroller Thomas P. DiNapoli’s annual estimate. The …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Town of Perth – Supervisor’s Records and Reports (2024M-149)
… File timely the Annual Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) for … the Board with his records for audit, as required by New York State Town Law Section 123. The issues identified …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… Thomas P. DiNapoli. The audit highlighted the need for county officials to develop a balanced budget for 2018 as well as a multi-year financial plan. In … finances." "I want to thank State Comptroller DiNapoli for completing this audit of Broome County that we …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressInteractive Maps: Language Access Service Needs Statewide (2022-S-38)
… English Proficiency LEP individuals and provide equal access to government programs and services Executive Order 26 … issued on October 6 2011 established a statewide language access policy in New York State …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
To determine whether the Department of Health Department took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareOpinion 92-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … a judge. In People ex rel Choate v Barrett , 56 Hun 351, 9 NYS 321, affd 121 NY 678, the court interpreted the phrase …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 92-23
… Constitution, which prohibits gifts and loans of public money or property to or in aid of private individuals, …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… maintain documentation to support attendance for training and we were unable to determine which staff members … Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such … of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkDiNapoli: Public Drinking Water Needs More Protection
… take for granted," DiNapoli said. "Water contamination in Hoosick Falls, Newburgh and Long Island revealed our …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… Schedule Due field. Default Basis Date Effective April 1, 2018, the default Basis Date for vendors classified as … Preparation: Online Agencies Effective April 1, 2018, the MIR Adjustment Date field will be available and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewXII.1 Expenditures Overview – XII. Expenditures
… The purpose of this chapter is to provide the procedures and guidelines Business Units need to process expenditure vouchers through the Statewide … Requirements Agency Payment Preparation and Submittal to OSC Unique Payment Situations OSC Audit Process Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewLocal Sales Tax Collections Up 19% in 2021
… $19.6 billion increased by 19.1%, or $3.1 billion, in 2021 compared to last year, according to a report released … the highest annual increase on record after a historic low in 2020 when local sales tax collections declined by 10%. Annual growth in 2019 was 4.7%. “The pandemic substantially changed …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021