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Opinion 92-17
… TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, include a share of county sales tax revenues for towns. … of this Office. In that case, a town brought suit against the county and the State Comptroller challenging …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… today to five years prohibition and full restitution of $63,636 in Chautauqua County Court, according to State Comptroller Thomas P. DiNapoli. Sharon Thompson, 56, of Bemus Point, pleaded guilty to grand larceny last June and … crime that was easily prevented. Checks and balances are a cornerstone of good government, no matter how small the …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… seekers, which will help balance its $116.9 billion FY 2026 budget, according to a report released today by State … account for just 6.4% ($7.4 billion) of the city’s FY 2026 operating budget, significantly more federal funding … In addition to the $2.34 billion in prepayments for FY 2026, the city added $2 billion in revenue and reduced …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeOpinion 92-52
… of Great Neck North may participate in a cooperative plan for the joint investment of its funds with the funds of … the Authority is to construct, operate and manage a water supply and distribution system to serve the Water Authority … as it is affected within and outside the authority's supply area, and, within the territorial limits of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-52DiNapoli: Fiscal Stress Down Slightly in Villages
… four in “moderate fiscal stress,” and 11 as “susceptible to fiscal stress.” Last year, a total of 22 villages were … officials, however, must remain vigilant when it comes to both short- and long-term budgeting. By putting together … can remain financially stable and others can start to improve their fiscal health.” DiNapoli’s office evaluated …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesOpinion 92-23
… opinion. IMPROVEMENT DISTRICTS -- Commissioners (lease of property not required for the purposes of district) REAL PROPERTY -- Leases (authority to enter into lease … of no such limitation contained elsewhere in any other statute (see 1981 Opns St Comp No. 81-209, p 222). As a …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Accounts Payable Advisory No. 72
… Subject: Updated Guidance for Land Acquisition Payments Reference: Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsState Agencies Bulletin No. 2227
… impact to the upcoming paycheck distribution and release of direct deposit funds and advices should the NYS … and direct deposit advices may also be delayed. The Division of the Treasury holds both the paychecks and … information and updates. Agencies should notify the Division of the Treasury if special handling of paychecks is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2328
… Purpose: As we prepare for enactment of the 2025-26 NYS budget, OSC would like to provide notice of … all other advices can be released. Background: If the SFY 2025-26 budget is not passed or a budget extender bill to … | Office of the New York State Comptroller (ny.gov) . This early release of funds may be impacted by the timing of OSC’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparationDiNapoli: Town of Bennington Audit Leads to Arrest
… The clerk in the Wyoming County town of Bennington was arrested today after auditors and … not deposited in the town’s bank accounts, according to New York State Comptroller Thomas P. DiNapoli. The clerk, …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestDiNapoli Releases State Cash Report
… in May were stronger than projected, with collections for the fiscal year now $142.3 million higher than … from the prior month. The cash report focuses primarily on the General Fund and All Governmental Funds. The General … and other fiscal issues. These are easily accessible on his transparency website called Open Book New York ( …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… in the Business Office, including the Purchasing Agent who is responsible for authorizing the expenditure of … 10 invoices contained eight confirming purchase orders, meaning that purchase orders were issued after goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45State Contract and Payment Actions in January
… Comptroller approved 1,485 contracts for state agencies and public authorities valued at $18.1 billion and approved … Approved Office of Court Administration $3.3 million with New York State Industries for the Disabled Inc. for … million with Matco Electric Corporation to provide an audio monitoring system and recording room at Elmira …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryState Agencies Bulletin No. 900
… Purpose To notify agencies of the 2009 processing schedule for AC 230s (Report of Check Returned for Refund or Exchange). Background To maintain the … (Administration) 1/8/10 (Institution) Processing Rules for Returning Checks According to the instructions for AC 230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/900-schedule-submitting-2009-returned-paychecksBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… July 1, 2015 through December 1, 2016. Background The Baldwin Union Free School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128State Agencies Bulletin No. 1094
… Purpose To notify agencies of the 2011 processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Affected Employees To maintain the … (Administration) 01/06/12 (Institution) Processing Rules for Returning Checks According to the instructions for AC-230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1094-schedule-submitting-2011-returned-paychecksState Agencies Bulletin No. 973
… Purpose To notify agencies of the 2010 processing schedule for AC 230s (Report of Check Returned for Refund or Exchange). Background To maintain the … (Administration) 01/07/11 (Institution) Processing Rules for Returning Checks According to the instructions for AC 230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/973-schedule-submitting-2010-returned-paychecksI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… for system-related questions and problems of a technical nature for SFS users. The SFS Help Desk will provide … for systemrelated questions and problems of a technical nature for SFS users …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… helped New York City balance its $112.6 billion budget for city fiscal year (FY) 2024, despite $2.9 billion in costs … policy response including funding, according to a report on the city’s June 2023 financial plan released today by … to increase spending at a time when demand for services is on the rise,” DiNapoli said. “Continued fiscal discipline and …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomOpinion 91-30
… §800(2): A town board member who is employed as a sales representative for a corporation which holds State and county contracts and whose duties as sales representative require direct involvement in the procurement … a "contract" with the State or county vendor within the meaning of General Municipal Law, §800(2) because the …
https://www.osc.ny.gov/legal-opinions/opinion-91-30