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DiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… need. “The rising cost of child care, especially for children under five, is a major affordability issue facing … parents to choose between working and taking care of their children,” DiNapoli said. “Governor Hochul’s recently … to provide services to tens of thousands of additional children across the state in the next two years and grow over …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsTown of Wethersfield – Capital Project (2025M-46)
… project for a new Department building, including a road salt storage shed (salt shed). From January 1, 2020 through March 5, 2025, the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Accounts Payable Advisory No. 65
… Subject : Adjusting the Scheduled Due Date Guidance : Agencies should only override the system calculated Scheduled Due Date on an exception basis. It may be necessary to override the calculated Schedule Due Date in special circumstances such as lapsing, fiscal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65DiNapoli Releases December State Cash Report
… year with higher than expected revenue and spending coming in below expectations,” said DiNapoli. “However, with the … realistic and prepared for potential economic challenges in the coming year.” Tax collections in December totaled $8.1 billion, $162.5 million or 2 percent …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportOpinion 95-7
… agreement with other districts and/or municipal corporations. This is in response to your letter inquiring … Accordingly, although the Nassau County Civil Divisions Act (L 1939, ch 273, as amended) contains provisions … Municipal Law (§§119-m - 119-oo) authorizes municipal corporations and districts to enter into agreements for the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7State Agencies Bulletin No. 954
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium. … dated January 14, 2010 Background Pursuant to a Memorandum of Understanding between the NYS Education Department and … To inform agencies of the new Additional Pay Earnings codes and to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindMedicaid Program – Improper Episodic Payments to Home Health Providers
… the Medicaid program made improper payments to Certified Home Health Agencies under the Episodic Payment System. The … new Episodic Payment System (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in the home. CHHAs provide various services including, but not …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersMotor 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-programEastport Fire District – Procurement (2025M-50)
… Objective Did the Eastport Fire District (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period January 1, 2024 – … (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50SUNY Bulletin No. SU-392
… this form along with a new Report of Check Exchange. These forms can be found on the internet here: Payroll Forms | Office of the New York State Comptroller Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-392-july-2026-minimum-stipend-rate-increase-state-universityState Agencies Bulletin No. 2417
The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2417-schedule-agency-payroll-submission-and-availability-reports-and-filesOpinion 93-15
… municipality as custodian for the library (1986 Opns St Comp No. 86-54, p 86), unless the library board has … even when the municipal treasurer has custody (1991 Opns St Comp No. 91-57, p 158). Further, even if the treasurer of … custody of private source moneys of the library (1988 Opns St Comp No. 88-76, p 145; 1980 Opns St Comp No. 80-340, …
https://www.osc.ny.gov/legal-opinions/opinion-93-15State Agencies Bulletin No. 2197
… of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 form W-2 for employees, an agency chargeback journal must be … the postage costs for the mailing of their employees' 2023 Form W-2 Wage and Tax Statements. Agencies incur mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackSuffolk County Probation Department – Restitution Payments (S9-20-9)
… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … the 1980’s. Officials did not establish adequate policies and procedures to enforce and monitor restitution orders. 22 …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Lincoln Fire District – Financial Activities (2012M-228)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The purpose of our audit was to examine internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Unified Court System Bulletin No. UCS-341
… Salary Increases for Judges, Justices, and New York City Court Clerks of the UCS. Affected Employees: Judges, Justices and New York City … and Justices of the state paid courts of the Unified Court System (UCS). In the Final Report on Judicial … Salary Increases for Judges Justices and New York City Court Clerks of the UCS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityDiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarterPreston Fire District – Board Oversight (2025M-87)
… Objective Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities? Audit Period January … 2022 – June 3, 2025 Understanding the Audit Area The board of fire commissioners is responsible for managing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87Opinion 90-36
… This opinion represents the views of the Office of the State Comptroller at the time it was … owner's agent delivered three checks on October 16, 1875, bearing that date. As there were no funds in the bank … Azzarello v Richards , 198 Misc 723, 99 NYS2d 597; Control National Bank of Canajoharie v Paton , 109 Misc 2d 42, 439 …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… law (see Appendix A) specifically authorize the governing board to establish a position with claims auditing … a claims auditing official is appointed, the governing board generally no longer performs the audit of claims function. When a governing board decides to establish a separate position with claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditor