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Opinion 88-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … these officers and for making contributions for retirement, social security, health insurance, workers' …
https://www.osc.ny.gov/legal-opinions/opinion-88-40DiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… Thomas P. DiNapoli found the frequency of severe weather in the state is growing, taking a toll on New York’s residents, property and economy. While New York is investing to reduce those … disasters and emergencies has averaged $958.6 million in aid annually. While actual annual amounts are variable …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyUnclaimed Funds Survey
… about our website. If you are having a technical issue or have a question related to your claim, please contact us . …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-surveyNew York Local Government Assistance Corporation
… ( [email protected] ) Mission Statement Created on June 11, 1990, the New York Local Government Assistance … of three main goals, which, when met, directly benefit the State, the City of New York and other local governments and … to finance certain local assistance payments due from the State of New York (as well as certain other amounts necessary …
https://www.osc.ny.gov/debt/lgacOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Inc. (RSS) expended funds appropriately and provided the required services under its Supported Housing Program … Services Inc expended funds appropriately and provided required services …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-inc15-Day Prompt Payments for Small Businesses
… for expedited payments until March 31, you can start to create and submit electronic invoices the business day after …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesVillage of Hempstead -- Budget Review (B7-15-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating … to lessen the real property tax levy. The Board has not yet adopted a resolution to use the reserve. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7State Agencies Bulletin No. 1837.3
… Criteria for additional information. Background In response to the COVID-19 health crisis, the United States … laws to provide employees with paid sick leave benefits in the event the employee is subject to a mandatory or … of child care if they are taking care of individuals in certain categories or are caring for a minor child whose …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… Agencies in New York Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency … ensure the safety and security of all residents. Shelter providers can use their own security employees, procure … procurement and payment of security services. Maintain a current inventory of security equipment at all shelter …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersComptroller DiNapoli Releases School Audits
… Catskills Board of Cooperative Educational Services . “In an era of limited resources and increased accountability, … However, detailed procedures have not been put in place to formally reconcile the potential sales from … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… such as auditing all claims and reviewing bank statements and canceled check images. Key Recommendations … compliance with the bylaws and policies. Review bank statements and canceled check images. Audit all claims and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashRochester Academy Charter School – Credit Cards (2022M-208)
… Objective Determine whether Rochester Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School purposes. Key Findings School officials did not ensure … audit school district charter school rochester credit cards …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… and infrastructure improvements given the already high cost of living.” The seven counties immediately north of New York … County (976,000 - 42 percent), with just under 75,000 living in rural Sullivan County. The region’s population grew …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOpinion 98-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … source requirements) GENERAL MUNICIPAL LAW, §103; STATE FINANCE LAW, §162; CORRECTION LAW, §184: A political …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Maximus, Inc.
… Maximus did not charge DOH the negotiated labor rates for temporary personnel. We analyzed the temporary personnel charges for August 2014 and found that, … labor rate schedule for all labor charges and recover all temporary labor charges which exceed the negotiated labor …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incSpecial Disability Benefits – Special 20- and 25-Year Plans
… fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with … the public. Firefighters who are permanently disabled by heart disease or lung disease, but who passed a physical … benefit. Police officers who are permanently disabled by heart disease, and who passed a physical examination upon …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsTown of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, … Town of New Berlin Ambulance Company Loan 2013M22 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Rochester Prep … School 3 – IT Asset Management (Monroe County) Although the school board contracted with a management company to … York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsUnified Court System Bulletin No. UCS-251
To inform agencies of OSCs automatic processing of the Adjustment to Basic Annual Salary reflective of the October 2014 April 2015 April 2016 and April 2017
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-units