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XII.5.K Federally Reportable Payments – XII. Expenditures
… return, up to a maximum penalty of $1.5 million. Online Business Units To facilitate complete and accurate federal reporting for online Business Units, each record in the Vendor File has a … Despite this default value on all vendor records, Online Business Units must make a determination on each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… 1000000049 VERIZON NEW ENGLAND INC - for services provided in the New England area excluding New York State, which is … review the invoice and select the correct remit-to address in the Payments tab of the voucher to ensure the payment is … sent to the correct address. Failing to select an address in the Payments tab will result in the delivery of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesOpinion 92-56
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … traveled. Chapter 791 created the position of town manager in the Town of Fallsburg and contains various provisions … provides that salaries of town officers and employees are in lieu of all compensation for all services rendered to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-56State Agencies Bulletin No. 2148
… who require an adjustment. Affected Employees: Employees in the following bargaining units who meet the eligibility … Background: Per Chapter 190 of the Laws of 2023, employees in the M/C bargaining units listed above may be eligible for … subject to across-the-board increases but must be included in the calculation of overtime. Effective Dates: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2148-managementconfidential-mc-2023-non-pensionable-lump-sum-paymentState Agencies Bulletin No. 2148.1
… who require an adjustment. Affected Employees: Employees in the following bargaining units who meet the eligibility … Background: Per Chapter 190 of the Laws of 2023, employees in the M/C bargaining units listed above may be eligible for … subject to across-the-board increases but must be included in the calculation of overtime. Effective Dates: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21481-managementconfidential-mc-2023-non-pensionable-lump-sum-paymentDiNapoli: Capital Planning Problems Persist at NYRA
… thoroughbred racetracks at Aqueduct, Belmont and Saratoga. In September 2008, NYRA entered into a bankruptcy settlement … agreement that conveyed all rights, titles, and interests in the racetrack properties to New York State in return for a financial assistance package. As part of this …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 96-21
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion … of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was damaged by coastal storms. This is in reply to your letter asking whether the procedures of Town …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 97-7
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court … been held beyond the five year dormancy period set forth in Abandoned Property Law, §600 should be transferred to the … are held beyond the five year dormancy period set forth in section 600 of the Abandoned Property Law. Your particular …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 91-44
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health … (see Town Law, §174[7]), may elect to participate in the State health insurance plan with respect to its … Service Law, §163[2],[4]; 4 NYCRR 73.1[b]-[i], 73.2). In either case, it appears that the statute and regulations …
https://www.osc.ny.gov/legal-opinions/opinion-91-44COVID-19 Pandemic Small Business Recovery Grant Program
… signed the “New York State on PAUSE” executive order in response to the COVID-19 pandemic. The order included a … affected businesses of all sizes, most of the businesses in New York are small businesses employing fewer than 100 … Based on U.S. Census Bureau data, 77% of small businesses in the State reported a decrease in revenues and sales at the …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programEnforcement of the Mitchell-Lama Surcharge Provisions
… DHCR had verified affidavits at the time of our audit in 2017. Background The Mitchell-Lama program was created in 1955 to provide affordable rental and cooperative housing … with over 105,000 apartments were built under the program. In exchange for low-interest mortgage loans and real property …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsState Comptroller DiNapoli Releases Audits
… Claims (Follow-Up) (2024-F-26) A recipient’s status in a hospital—inpatient versus outpatient—affects Medicaid’s … services generally costing less. A prior audit, issued in August 2023, identified 34,264 fee-for-service inpatient … Medicaid Inspector General officials made little progress in addressing the problems identified in the initial audit …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… purposes, such as purchasing approximately $4,000 in gift cards. Town of Windsor – Capital Project (Broome … officials partially funded the project with $1.5 million in town-outside-village funds and did not have adequate … County) Officials did not obtain competitive quotes in accordance with their procurement policy. The …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not record, deposit, remit or report all collections in a timely manner. As a result, the town’s collections were … lost time due to an occupational injury, which resulted in an overpayment of his health and dental premiums of … of discrepancies the former deputy was arrested in September 2020 and charged with grand larceny in the third …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Parks a Growing Attraction
… are an important public resource providing New Yorkers and visitors with green spaces, fresh air, and recreational and … opposite ends of the state. Niagara Falls had 8.9 million visitors in 2025 and Jones Beach had 7.9 million visitors. Niagara Falls is the oldest state park in the …
https://www.osc.ny.gov/reports/state-parks-growing-attractionDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… Contributions made by Dec. 31 can provide up to $10,000 in state tax deductions on 2016 income tax filings. Parents … other participants have paid for more than $1.1 billion in college-related expenses through the program since Jan. 1. “New Yorkers should consider investing in a New York 529 College Savings account today and give the …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli Releases Bond Calendar for First Quarter
… Authority – a commercial paper sale of up to $325 million in variable rate tax-exempt debt for the month of January. … Authority – bond sales of up to $500 million in fixed and variable rate tax-exempt bonds for the month of … Finance Authority – a bond sale of up to $750 million in fixed rate tax-exempt bonds for the month of January. New …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarterComptroller DiNapoli Releases Municipal Audits
… Water District , Otsego County and Sullivan County . “In today’s fiscal climate, budget transparency and … Cash Receipts (Dutchess County) Cash collection duties in the town recreation department were not properly … of the cash receipt function, without adequate oversight. In addition, receipts were not issued for all collections. …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsOpinion 89-37
… conduct of business as a collateral loan broker within the meaning of article 5 of the General Business Law. The role of … conduct of business as a collateral loan broker within the meaning of article 5 of the General Business Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Opinion 94-8
… absence or inability to act of the treasurer, or during a vacancy in the office of treasurer, the deputy is vested with … a deputy acts in the case of absence, inability to act or vacancy in the office of the principal officer, the deputy is …
https://www.osc.ny.gov/legal-opinions/opinion-94-8