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Opinion 88-21
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … construction is proper (see, e.g., 1970 Opns St Comp No. 70-759, unreported, construction of swimming pools and tennis … purpose and meaning of the requirements. This is not a tax at all but a reasonable form of village planning for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-21State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… at a rapid pace, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The Greater … a family” said Assemblymember David Weprin. “I applaud New York State Comptroller Thomas DiNapoli for recognizing … at a rapid pace according to a report released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotState Comptroller DiNapoli Releases Audits
… consisting of 9,373 different part numbers/types valued at over $10.2 million. Auditors determined that LIRR did not … certain assets, and does not ensure systems are maintained at vendor-supported levels required to preserve the accuracy … inaccessible to customers using a mobility device both at the lower and upper levels, and no signage was evident to …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsDiNapoli: Restaurant Industry Critical to New York City's Economy
… billion in taxable sales, but many restaurants and bars have closed or significantly reduced their operations because … and bars are small businesses, and most (80 percent) have fewer than 20 employees. More than 60 percent of city … percent. DiNapoli said restaurant closures are likely to have a disproportionate impact on immigrants, and on the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economySome NY Schools Not Reporting Bullying or Harassment
… schools underreported incidents or failed to report them at all, including one case in which a school failed to report … that had persisted since the victim’s prior attendance at another school; Some incident reports were so short on … or implementing DASA guidance and reporting requirements; At one school the person responsible for electronically …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… audit covered New York City APS referrals and open cases from April 2019 through August 2023 and casework and staffing … APS provider to submit a written Performance Improvement Plan (PIP) if the provider fails to be at least 85% compliant … clients, including visits not being conducted within the required time frame, eligibility determinations and service …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanSpecial Accidental Death Benefit – Regional State Park Police Plan
… new york state and local retirement system nyslrs police and fire … system pfrs tier 1 tier 2 tier 3 tier 5 tier 6 regional state park police …
https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefitLittle Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Application for Direct Trustee-to-Trustee Transfer for Purchase of Service Credit (RS2416)
For NYSLRS members to apply for a direct trustee-to-trustee transfer for the purchase of optional or previously withdrawn service credit only.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2416.pdfUniform Allowance for CUNY Campus Security Titles and Nurses for December 2006
Attachment from Payroll Bulletin No. CU-277
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-277-attachment.pdfMultiyear Planning Template for Cities under Aid and Incentives for Municipalities (AIM)
Multiyear Planning Template for Cities under Aid and Incentives for Municipalities (AIM)
https://www.osc.ny.gov/files/local-government/resources/excel/multiyeartemp.xlsUniform Allowance for CUNY Campus Security Titles and Nurses for December 2004
Attachment from CUNY Payroll Bulletin No. 214
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-214-attachment.pdfUniform Allowance for CUNY Campus Security Titles and Nurses for December 2003
Attachment from CUNY Payroll Bulletin No. CU-191
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-191-attachment.pdfAssociation for the Advancement of the Blind and Retarded – Options for People Through Services Program
… Purpose To determine whether payments made by the Office for People With Developmental Disabilities (OPWDD) to the Association for the Advancement of Blind and Retarded (AABR) for the … whether payments made by the New York State Office For People With Developmental Disabilities OPWDD to the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service … The Empire Plan is the primary health insurance plan for NYSHIP, serving about 1.1 million members. Civil Service … Service maintains eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… the Program The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to over 1.2 … The Empire Plan is the primary health insurance plan for NYSHIP, serving about 1.1 million members. The Department of … Service maintains eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesNewspapers Available for Notice Publications
A partial list of newspapers by county. Any newspaper distributed in the county where you must advertise is acceptable.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/newspapers-notice-publications.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfAccounting for Opioid Settlement Funds
Office of the New York State Comptroller, Account Notices and Bulletins, Accounting for Payment Opioid Settlement Funds
https://www.osc.ny.gov/files/local-government/resources/pdf/accounting-for-opioid-settlement-funds.pdfRoadmap for State Debt Reform
State debt levels and processes have been debated in New York for many years. New York’s high and growing debt burden and its impact on taxpayers have been points of concern for the State’s budget practices.
https://www.osc.ny.gov/files/reports/pdf/roadmap-for-state-debt-reform.pdf