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Opinion 89-3
… be under same terms and conditions as the state or county contract) -- Contracts Requiring Bidding (purchase from State contract vendor under terms and conditions varying from State contract) GENERAL MUNICIPAL LAW, §§104, 109-b: The exception …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 99-10
… of an energy performance contract to be entered into by a municipality is governed by the periods of probable … for the various objects or purposes for which a municipality, school district or district corporation may generally contract indebtedness. A municipality, school district, or district corporation may …
https://www.osc.ny.gov/legal-opinions/opinion-99-10VendRep System Guide for Office of the State Comptroller Bureau of Contracts Users
… is a web-based application for the creation, completion, certification, and review of electronic versions of Vendor … Basic Vendor Data, all questions and responses, and the certification page. At the Form Overview Page, click “View … is a webbased application for the creation completion certification and review of electronic versions of Vendor …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-office-state-comptroller-bureau-contracts-usersState Agencies Bulletin No. 1269
… vehicle and chauffeur services and provide instructions for reporting this information in the New York State Payroll System (PayServ) for tax year 2013. Affected Employees Employees with … ( P ersonal E mployer V ehicle), to be used specifically for reporting the taxable value of personal use of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useCUNY Bulletin No. CU-207
… Pursuant to an agreement between the City University of New York and the CUNY Research Foundation, certain … be performed in any facility, but must be paid from the college where the employee is employed on a full - time basis … Actions OSC has created the Earnings Code CGR (CUNY Grant Recipient) to be used for reporting these payments on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-researchState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. School Districts - Lead In Water: Testing and Reporting (Statewide) Auditors assessed … or implemented needed remediation to reduce lead exposure in all potable water outlets as required by state law and DOH … plan, only one had a complete remedial action plan in place, and just one reported testing results to all …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsUnified Court System Bulletin No. UCS-317
… F8, G9, SA, SD, SG, SK, SN, DR, S9, SR, and SY provides for a retroactive increase in Judicial Longevity Bonus … payments (Earnings Code JLO) effective April 1, 2022, for all eligible members. Unrepresented employees who … Bonus payment effective April 1, 2022, are also eligible for the retroactive increase. Effective Dates The April 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-317-april-2022-unified-court-system-ucs-retroactive-judicialUnified Court System Bulletin No. UCS-327
… the April 2021, April 2022, and April 2023 Senior Officer Series Differential Increases. Affected Employees: Eligible … F8, SY, 87) provides for an increase in Senior Officer Series Differential payments effective April 1, 2021, April … : The April 2021, April 2022 and April 2023 Senior Officer Series Differential Increases will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-327-april-2021-april-2022-and-april-2023-state-new-york-unifiedComptroller DiNapoli Releases School Audits
… his office completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , Mount Pleasant … spent appropriately and effectively.” Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… Chad Daley, 52, pleaded guilty to stealing $17,000 from the nonprofit. As part of his plea agreement, Daley paid … way.” The Snowdrifters of Stratford receives funding from New York state and Fulton County to maintain snowmobile … was the organization’s president for more than 10 years. From late 2018 through 2023, Daley stole $5,300 in checks …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitDiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… the town, and kept for himself cash paid to the town for scrap metal, fines, and the sale of equipment, among other things. …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … however, includes revenue related to the sale of real property and federal aid which may not be realized. In … city council. The city’s proposed budget complies with the property tax levy limit. Oneida Public Library – Cash …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… agency sole custody purposes. Pursuant to Section 106 of the State Finance Law requires that ALL monies received by any state officer or persons receiving … Comptroller. Upon this mandatory approval, the Bureau of State Accounting Operations Cash Management Unit (BSAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewDepartment of Transportation Bulletin No. DOT-43
… in the payment amount from $400 to $750 in fiscal year 2023-2024. Employees eligible for the 2023 Shift Lump Sum … (NPAY502) or the Time Entry page using Earnings Code SHL: Earnings Begin Date: 11/09/2023 Earnings End Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-43-fy2023-2024-shift-lump-sum-payment-winter-maintenance-seasonMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… in New York State. Health care providers bill Medicaid for services provided to Medicaid recipients. Medicaid … describe the service(s) provided. Medicaid payments for surgical procedures include the preoperative, … (E/M) services, are included in Medicaid’s payment for the procedure. E/M services that are unrelated to the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersMedicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… of Health took appropriate steps to collect all available drug rebates for Health and Recovery Plans. The audit covered the period … 2017. Background In 1990, Congress created the Medicaid Drug Rebate Program to reduce state and federal expenditures … of Health took appropriate steps to collect all available drug rebates for Health and Recovery Plans …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plansCapital Planning
… NFTA businesses include a bus, light rail, and paratransit system and two international airports. NFTA records show it … vast majority of these assets were given consideration for replacement or reconditioning or otherwise addressed in capital plans. NFTA management does not maintain documentation to support the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningConservation Fund – Sources and Uses of Funds
… between $40 million and $45 million based on annual license revenues that totaled $47 million to $69 million per year. In 2012-2013, sporting license sales generated almost $50 million, while Program … in the Fund has increased to over $90 million since license fees were raised in 2009, largely due to a one-time …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsSelected Aspects of Discretionary Spending
… Purpose To determine whether discretionary spending by the New York State Energy Research and Development Authority … from April 1, 2010 through March 31, 2012. Background The New York State Energy Research and Development Authority … in 1975 to use innovation and technology to solve some of New York’s most difficult energy and environmental problems …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… proper oversight of non-payroll disbursements and the former City Comptroller (former Comptroller) properly accounted for these disbursements. Key Findings The City Council, the former Comptroller and other City officials did not provide … proper oversight of nonpayroll disbursements and the former City Comptroller former Comptroller properly accounted …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163