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Opinion 88-37
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the city may finance the purchase of five automobiles to be used as police cars by the issuance …
https://www.osc.ny.gov/legal-opinions/opinion-88-37DiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… DiNapoli today issued a reminder to New Yorkers that not only are contributions to New York's 529 College Savings … Not only are contributions to New Yorks 529 College Savings …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 2001-3
… in order to provide funds for general village purposes. You ask whether a village may fix its sewer rents at an …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Medicaid Program – Managed Long Term Care Premium Rate Setting
… and whether the Department appropriately set Managed Long Term Care (MLTC) premium rates. The audit covered the MLTC … managed care, including MLTC. The MLTC MCOs provide long term care services (e.g., home health care, adult day …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingResponsiveness to Noise Complaints Related to Construction Projects
… the New York City Department of Environmental Protection (DEP) and the New York City Department of Buildings (DOB) have … which pertains to construction noise in New York City, DEP and DOB are the agencies primarily responsible for handling such complaints. The Noise Code states that DEP is responsible to abate a sound source which causes or …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Purpose To determine if the Office of Temporary and Disability Assistance (OTDA) and the Department of Health (DOH) are adequately ensuring that hotels and … 16, 2016. Background According to a 2016 Department of Housing and Urban Development report, of the more than …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyCase Management
… New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. … with certain functional limitations may be eligible for case management to ensure access to appropriate services, … of life. DFTA reported over 39,000 seniors received case management services in City fiscal year 2022. DFTA …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementDebt – 2023 Financial Condition Report
… Limit the capacity to finance future capital assets and grants. New York State Ranks Second Highest in … percent since SFY 2018-19. According to Moody’s Investor Service, New York State had the second highest debt burden in … 21 and 2021-22, new debt issuances were excluded from the caps on debt outstanding and debt service. The State has …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtSUNY Bulletin No. SU-274
… Purpose To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the … To provide agencies with instructions on how to update a Tier 6 employees Retirement Plan page due to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases Municipal & School Audits
… 30, 2023, officials had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through … years and made tuition calculation errors totaling $3,036 in the amounts billed. Campbell-Savona Central School … officials did not properly claim a total of $65,953 in potential state aid for special education and homeless …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… are Domino's Pizza Inc. , medical supply company McKesson Corp. , commercial real estate company Realty Income Corp. and Advance Auto Parts Inc . Among these four, McKesson … friendly hydrogen project. Chemical maker Albemarle Corp. committed to adopting GHG targets and water treatment …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonState Agencies Bulletin No. 863
… 2008 provided the home address is in one of the following zip codes designated as NYC: 112XX, 104XX, 110XX, 111XX, … and confirm that the current home address, including zip code, is correct for all employees listed on the report. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesFreedom of Information Law (FOIL)
… request to our Records Access Officer. Email: FOIL@osc.ny.gov Mail: Records Access Office Communications, 15th floor Office of the State Comptroller 110 State Street Albany, NY 12236-0001 Fax: 518-473-8940 In Person: … Written requests may be submitted in person at OSC’s main office at 110 State Street in Albany, New York, between …
https://www.osc.ny.gov/help/foilVillage of Richburg – Transparency of Fiscal Activities (2025M-116)
… (Village) Board of Trustees (Board) conduct or provide for an annual audit of the Clerk-Treasurer’s financial … of 401, Village officials budgeted a total of $145,937 for the general fund appropriations in fiscal year 2023. Audit Summary The Board did not conduct or provide for an audit of the Clerk-Treasurer’s records and reports for …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116Audit Committee Charter Guidance and Template
… requirements mandated by Education Law §§2116-b and 2116-c, this sample charter should be tailored to meet each … section of the charter should cite Education Law §2116-c, which requires every school district, except those … review of significant findings. Report on suspected fraud, waste or abuse, or significant internal control findings and …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… Account: 1202 for “P” checks or 1203 for “W” Checks The search results will provide information including which user … the check to be cashed fraudulently, follow the forgery claim process below. Forgery Claims If a payee declares a … the agency must update AC 1551 (Affidavit to Support Claim of Forgery Endorsement) with the check information and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkSUNY Bulletin No. SU-353
… Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-353-2023-retroactive-salary-increases-and-2023-retroactiveOpinion 90-39
… a municipal corporation may exercise authority in this area only if it has been expressly delegated to the municipal … of the State's overriding policy concerns ( Albany Area Builders Association v Town of Guilderland , 74 NYS2d … of Esopus , 152 AD2d 39, 547 NYS2d 953, lv den 76 NY2d 701, 558 NYS2d 891, it was held that provisions of articles …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Reporting Regulation for Elected or Appointed Officials
… of work activities. (1) Except as otherwise provided in this subdivision, any elected or appointed official who is not paid hourly or does not participate in an employer’s time keeping system that consists of a daily … are not unusually slow or busy. If a position is seasonal in nature, the record of work activities should be kept for …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officials