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Opinion 92-26
… -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a county outside the City of New York must be raised in the first instance as a … by which the expenses of a board of elections of a county outside the City of New York are charged back to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-26XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… Unit must process its vouchers using that appropriation. State Operations appropriations have an appropriation lapsing … lapse September 15th.The State University of New York (SUNY) and City University of New York (CUNY) have a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingCollection of Special Hauling and Divisible Load Overweight Permit Fees
… of oversize and overweight vehicles and loads on the State highway system through a permitting process that helps … public, and protect the integrity and reliability of the State’s highways and bridges. For the period April 1, 2012 through September 30, 2014, Department records indicate the Bureau issued about 75,000 divisible …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … is an affiliate of the Cerebral Palsy Associations of New York State. Empower is authorized by SED to provide education …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualOversight of Passenger Safety
… OPWDD participates in the Department of Motor Vehicles License Event Notification Service (LENS), an automated … of driver-related events, such as the expiration and renewal of driver licenses; the suspension, revocation, and …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent Fund (Buffalo TPF) … of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester (Rochester) and the Rochester … disbursed by DFS for 2014 through June 2016 (excluding NYC) totaled approximately $126 million. The taxes imposed …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5County of Oneida – County Clerk (2025M-110)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Overview – Governmental Accounting Standards Board
… setting accounting and financial reporting standards for state and local governments. Two GASB standards, Statement … setting accounting and financial reporting standards for state and local governments to ensure pension transparency …
https://www.osc.ny.gov/retirement/employers/gasb/overviewHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… the appropriated fund balance, which is up to triple the State’s 4 percent statutory limit. The Board did not develop … revenue trends, financial risks and the affordability of new services and/or capital investments. The report includes … Section 1 of the State Constitution and Office of the New York State Comptroller’s (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… ensuring an employee does not leave the Business Unit’s employment with an outstanding travel advance. If necessary, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceCUNY Bulletin No. CU-444
… To explain procedures for entering payments into the Time Entry page. Affected Employees Eligible CUNY employees … Earn Code HBB and enter the following information into the Time Entry page: Earnings Begin Date: Enter the last date of … To explain procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycleOrdinary Death Benefit – Special 20- and 25-Year Plans
… requirements and your death is not attributable to an on-the-job accident. The ordinary death benefit is a one-time lump sum … last joining PFRS, and your death occurs: While you are on the payroll; While you are on an authorized medical leave …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitOverview – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1526/overviewMore About This Retirement Plan – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1526/more-about-retirement-planWorld Trade Center Presumption – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1526/world-trade-center-presumption“Unwinding” Continuous Enrollment in Medicaid Presents Coverage and Financial Risks
Increased enrollment in Medicaid is a key reason New York has one of the lowest rates of uninsured individuals in the nation (4.9 percent in 2022, according to the U.S. Census Bureau).
https://www.osc.ny.gov/files/reports/pdf/medicaid-unwinding-financial-plan-risk.pdfComptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… Director Twan Bounds, Regional Director Christopher M. Shaw, and MFCU’s Chief of Criminal Investigations–Downstate …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidDiNapoli: Tax Cap Nears Two Percent for 2018
… at 1.84 percent for the 2018 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects the … For access to state and local government spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Town of Hartwick – Water District Operations (2017M-250)
… on each property and is compared to the Town’s billing records to ensure all users of the system are being billed. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… agencies (IDAs) are established by special act of the State Legislature to advance the job opportunities, economic … welfare, health and general prosperity of the people of New York State. IDAs provide financial assistance, including tax …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024m