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Opinion 92-54
… of section 801 are inapplicable to contracts between a municipality and corporation in which a municipal officer or … 802(1)(b) provides an exception for contracts between a municipality and a private entity when a prohibited interest … Municipal Law, §802[1][g]). Section 60.10(a) authorizes a municipality to sell notes at private sale to a bank or trust …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 91-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and manage the Town’s ambulance service? Audit Period January 1, 2023 – … The Board did not adequately oversee or manage the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… “Thanks to their love, support and teachings, I achieved my dream of a career in public service, culminating in being … with great pride that I accept this high honor, and I know my parents and grandparents would be so very proud of this …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… year-end surplus of $3.9 billion that will be used to prepay expenses for the next fiscal year, helping the city balance its FY 2025 executive budget, according to a report released today by State Comptroller Thomas P. … projected yearend surplus of $39 billion that will be used to prepay expenses for the next fiscal year helping the city …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… A sampling of municipalities from across New York reveals gaps in the review of fire safety plans or evacuation procedures for public … Thomas P. DiNapoli. The audit reviewed enforcement of the state’s Uniform Fire Code in seven cities and three … A sampling of municipalities from across New York reveals gaps in the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… federal legislation ending continuous Medicaid coverage in March 2023, New York state began the process of redetermining eligibility for every enrolled … DiNapoli found this “unwinding” may not meet projections in the Division of the Budget’s (DOB) Mid-Year Update to the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planDiNapoli Analysis Finds Sharp Decline in Homeless Veterans in New York
… New York state made substantial progress in reducing homelessness for veterans between 2010 and 2022 … and support,” DiNapoli said. “With federal support, New York is leading the way in reducing homelessness for our … New York state made substantial progress in reducing …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-analysis-finds-sharp-decline-homeless-veterans-new-yorkOversight of the Nourish New York Program
… Objective To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the … To determine if the Department of Agriculture and Markets AgMkts and the Department of Health DOH are …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… the New York State Police today announced the indictment of former Chatham Rescue Squad Business Manager Sara Thorne, of Forest City, North Carolina, for allegedly stealing more … “Thorne allegedly abused her position to divert thousands of dollars meant to protect her community,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… the Federal Bureau of Investigation today announced the arrest and guilty plea of Timothy Gritman, a Pennsylvania … Social Security retirement benefits is criminal and this arrest exemplifies that we are committed to protecting Social … and the Federal Bureau of Investigation announced the arrest and guilty plea of Timothy Gritman …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityState Agencies Bulletin No. 2096.1
… is to notify agencies of OSC’s automatic processing of title changes, reallocations, and increased hiring rates of … Affected Employees: Employees occupying an approved title on or after the effective date of the title change and reallocation are affected. Note : Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20961-reallocation-nursing-titlesState Agencies Bulletin No. 2096
… and Institution): Employees Currently Occupying a PR-50 Underfill Position (NYS Position Beginning with 62) in … Manually The following Action/Reason Code(s) must be used when submitting transactions through the Job Action Requests … Code RGO). Correcting an Automatic Retroactive Adjustment When certain conditions exist in an employee’s record, an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2096-reallocation-nursing-titlesState Agencies Bulletin No. 2086.1
… on and after January 1, 2023, the Comptroller shall cause, in accordance with the rules and regulations promulgated … a state employee’s net salary to be deposited directly in a bank for any purpose to an account in the name of such employee, and into which such employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20861-updated-direct-deposit-guidanceDiNapoli: 14 School Districts Designated in Fiscal Stress
… Fourteen school districts statewide were designated in some level of fiscal stress under New York State … Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2022, down from 23 districts in fiscal stress the prior year. This is the lowest incidence …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressSUNY Bulletin No. SU-337
The purpose of this bulletin is to describe the new Time Entry Earnings Codes created to systematically adjust overtime earnings for State University of New York SUNY employees who also receive Intermittent Inconvenience Earnings Code IIO Intermittent Inconvenience with Shift Earnings Code ISO
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesState Agencies Bulletin No. 2086
… on and after January 1, 2023, the Comptroller shall cause, in accordance with the rules and regulations promulgated … a state employee’s net salary to be deposited directly in a bank for any purpose to an account in the name of such employee, and into which such employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2086-updated-direct-deposit-guidancePhysical and Financial Conditions at Selected Mitchell-Lama Developments
… Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents … The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) … agents for management services, which must be approved in writing by HPD. The managing agents of Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsCustodial Service Contract Procurement and Oversight
… services for the periods both prior to and after contract renewal (fiscal years 2018–2021). About the Program The New … Department of Education (DOE), the nation’s largest school system, serves approximately 1 million students at its more … supplies. In April 2016, citing a disjointed custodial system with little oversight or transparency, the Mayor …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… Empire State Development (ESD), the public authority responsible for administering many of New York state’s economic development programs, has failed to fully evaluate most of … Empire State Development ESD the public authority responsible for …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programs