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State Comptroller DiNapoli: Costs Will Climb for Municipal Landfills
… face nearly $300 million in estimated long-term costs for their active and closed landfills, according to a report … reach capacity, it is critical that local governments plan for future costs that will be paid long after the revenue … or public authorities. DiNapoli's report revealed that for local fiscal years ending in 2017, 80 local governments …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfillsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation … inaccurate. The deposits contained variances totaling $6,180. Auditors also determined 97% percent of the daily golf … $811 for a private organization. West Babylon Union Free School District – Claims Audit (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: New Yorkers’ Debt on the Rise
… ranking New York fourth in the nation after California, Texas and Florida. Debt has increased 4% nationally and 2% in … than the nation and peer states (California, Florida, Texas, Illinois and Pennsylvania) on per capita consumer debt …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseOpinion 88-31
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Refund (refund by county treasurer of … treasurer is not required to refund the fee prescribed in section 99-m of the General Municipal Law, where the defendant in a criminal action is convicted of a lesser included or …
https://www.osc.ny.gov/legal-opinions/opinion-88-31State Public Health Emergency Medical Stockpile
… General Services (OGS) have taken during the procurement process for medical equipment for public health emergencies … how to participate effectively in the State’s procurement process. Key Findings To compete for the purchase of medical … pandemic, the State took steps to expedite its procurement process, out of alignment with OGS Procurement Services’ …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… Period July 1, 2023 – December 31, 2024 Understanding the Audit Area Non-payroll disbursements represent a … appropriate, properly documented and in accordance with the district’s budget and procurement policies. During our audit period, the District made 4,343 non-payroll disbursements totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Opinion 92-24
… county. The other newspaper is published daily, mailed as second class matter and has a paid subscription. In 1988 Opns St Comp No. 88-28, p 51, we concluded that a publication must … (4) have a paid circulation; and (5) be entered as second class mail matter (see General Construction Law, §60; …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 2010-4
… in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for "back up" services with private ambulance company) -- Fees (imposition of by fire districts for "back up" services provided under contract with private ambulance company) -- Fire Districts (contracts for "back up" services with private …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4DiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… longer serves its original purpose of directly paying for road and bridge projects. Transfers to pay for debt surpassed …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offState Agencies Bulletin No. 1632
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2018 and other tax … explained in this bulletin Summary of Changes To date, the IRS has issued guidance on changes to the following areas for … - Renewal/Expiration Tax Changes Federal Tax Changes IRS Notice 1036 provides an early release of certain 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1632-summary-tax-related-changes-2018Fund's Mission, Values and Investment Philosophy
… people and the highest standards for ethics and investment management. Core values We commit to living these … and capabilities required for the Fund to be a leading investment organization. Perseverance We support each other … satisfaction, and accomplishment from working at the Fund. Investment Philosophy Investment objectives We aim for the …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOpinion 2006-2
… or extension pursuant to the procedures in article 12 of the Town Law (§190 et seq .), or upon town board motion … requirements pursuant to the procedures in article 12-A of the Town Law (§209-a, et seq .). Under both articles 12 and 12-A, a public hearing is required and, in certain …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2State Agencies Bulletin No. 1401
… Purpose To inform agencies of the revised timeline for the testing and conversion of the account codes in … be able to compare data across PayServ and SFS, allowing for easier reconciliation of payroll charges. Due to the … to accommodate the potential impact to agencies and allow for additional testing by OSC and agencies. SFS will continue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1401-new-york-state-payroll-system-payserv-conversion-statewide-financialDiNapoli Releases May State Cash Report
… after March and September, when school aid funded with Lottery revenues are paid. The state spent $22.8 billion …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportOpinion 92-55
… §§1-102(2), 11-1120, 11-1122: A village may not contract to provide, at the expense of the private owners, a village employee to perform testing of water within a private water system for purposes of maintaining the private system and to oversee repairs of the system. A village may accept …
https://www.osc.ny.gov/legal-opinions/opinion-92-55State Agencies Bulletin No. 879
… Change Action Reason: Z11 (Update of Position Data) Earning Program ID: N68 or H68 Bargaining Unit: 68 Union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codesDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… writing unauthorized checks to himself and his personal business, and making electronic transfers to pay his credit card and cell phone bills, according to two audits issued … first degree (class C felony) and two counts of falsifying business records in the first degree (class E Felony). “This …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsManaged Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… percent) was not recoverable per the Medicaid Managed Care Model Contract (Model Contract) because the managed care organization and … with comprehensive TPHI from managed care; and amend the Model Contract to allow the Department to recover premiums …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… The state Department of Health (DOH) paid $1.28 billion in unnecessary Medicaid managed care premiums over a nearly … today by State Comptroller Thomas P. DiNapoli. "Glitches in the state Department of Health's payment system and other problems led to over a billion dollars in unnecessary spending," DiNapoli said. "The department …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis … revenue received by local governments to date, grouped by New York City and the rest of the state. Users can select a … remit payment of taxes due on a quarterly basis with the New York State Department of Taxation and Finance. OSC …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-state