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Vendor File Advisory No. 6
… Subject: GFO Update - Vendor Designations Guidance: The Office of the … GFO Update Vendor Designations …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsCity of Little Falls – Budget Review (B25-3-9)
… at the time the deficit bonds or notes are issued. New York State Local Finance Law Section 10.10(d) requires the City to …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Motor Vehicle Theft and Insurance Fraud Prevention Program
… for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle Theft and Insurance Fraud Prevention … for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programOpinion 89-41
… DISTRICTS -- Powers and Duties (establishment of service award program); (referendum requirement); (necessity of public hearing) VOLUNTEER FIREFIGHTERS -- Service Award Program (establishment of); (referendum requirement); … LAW, §179: A mandatory referendum to establish a service award program for the volunteer firefighters of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 89-12
… specifications and supervising work) GENERAL MUNICIPAL LAW, §§103, 800(5); 8 NEW YORK CODES, RULES AND REGULATIONS, … the engineer also is a one-half owner of a construction firm which may bid on the building project presents possible … We note initially that Article 18 of the General Municipal Law, (§§800 et seq .) relative to conflicts of interest …
https://www.osc.ny.gov/legal-opinions/opinion-89-12XVI.3.B Fund Accounting – XVI. Financial Reporting
… Proprietary Funds Enterprise Fund Internal Service Funds Fiduciary Funds Private Purpose Trusts Pension (and Other … Changes in Fund Net Position; and Statement of Cash Flows. FIDUCIARY FUND TYPES These funds are used to account for … measurement focus. Custodial Funds Custodial Funds are fiduciary activities that are not required to be reported in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… the same time as other services, including heat therapy, massage therapy, electrical stimulation, and evaluation and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesState Agencies Bulletin No. 1120
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … received a raise, longevity or increment that moved them to a higher salary level on the CSEA dues chart in 2011 … Background CSEA has notified OSC that there is no change to the dues rates for 2012. However, each January an annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1120-civil-service-employees-association-csea-dues-and-agency-shop-feeDiNapoli: Special Education Providers Shortchanging Special Needs Children
… and other services to children from 3 to 21 years old, spent nearly $2 million on non-competitive contracts …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 91-55
… taxpayer nor impairs the municipality's credit" (Report, op cit , pp 384-385). In accordance with article VIII, §5(C), …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 92-26
… that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; … instance as a county charge, and only those expenses that are specifically chargeable to individual jurisdictions … the procedures by which the expenses of a board of elections of a county outside the City of New York are …
https://www.osc.ny.gov/legal-opinions/opinion-92-26New York City Budget Balanced But Economic Risks Have Grown
… has continued this year and the unemployment rate remains near its record low. The city is on track to add 94,400 jobs …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownDiNapoli: Former Hannibal Fire Chief and Father Arrested
… used for fire protection, to create Hannibal Kartway. The weekend go-kart track was in operation from 2017 to 2022 and …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedPark Accessibility for People With Disabilities
… as required. Our audit covered the period from January 2015 to October 2022. About the Program The New York City (NYC or City) … disabilities as required Our audit covered the period from January 2015 to October 2022 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… in cash flow. A realistic budget begins with sound estimates and well-supported budgetary assumptions based on …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… that is inadequate for today’s needs. The state is now embarking on another effort to provide all New Yorkers … unserved and underserved households. Due to delays, as of March 2021, not all of those households had received access to …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessNYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… as one of the strongest and best funded in the nation. We manage the fund to withstand tough challenges so that our … percent, respectively. The actuary found that retirees and beneficiaries were living longer and that members are … state and local government employees, retirees and their beneficiaries. In 2012, DiNapoli began providing employers …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22Opinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES … sale and if so whether it is required to accept the higher of two offers made …
https://www.osc.ny.gov/legal-opinions/opinion-90-37DiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… led by Asian, Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With a … and languages is needed.” In 2023, New York City was home to 1.43 million people 65 and older, up 53% since 2000, … centers, naturally occurring retirement communities and home-delivered meals. From CFY 2020 to CFY 2024, federal …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsCost-Saving Ideas: School District Auditing – Internal Auditor
… from the NYSED Office of Education Management’s website or by phone at (518) 474-6541. Inter-municipal and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditor