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Opinion 2000-9
… wages and authorized fringe benefits (see, e.g. 1988 Opns St Comp No. 88-64, p 126; 1985 Opns St Comp No. 85-13, p 15; cf. 1989 Opns St Comp No. 89-27, p … public moneys (see, e.g., 1988 Opns St Comp No. 88-59, p 118; cf. BOCES v State , 236 AD2d 84, 664 NYS2d 149, app dsmd …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… to the Board and membership, and to the Office of the State Comptroller (OSC), as required by New York State (NYS) General Municipal Law (GML) Section 30-a. The … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsAshville Fire District – Procurement and Board Oversight (2025M-81)
… accordance with New York State General Municipal Law (GML) and provide proper oversight of equipment purchases? Audit … must purchase equipment in accordance with State statute and the fire district’s purchasing policy and provide proper oversight to ensure fiscal responsibility, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81DiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… New York City is using the federal funds it received in the wake of the COVID-19 pandemic to replace revenue … negative economic impacts, similar to other major cities in the country, but it has used them at a faster pace than … the shifting fiscal environment to use any remaining funds in ways that continue to boost recovery and avoid spending …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryState Comptroller DiNapoli Releases Audits
… found opportunities for HTFC to better ensure it receives all the information it should from USDA that would allow HTFC …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Cyberattack Complaints in New York Rise 53%
… Cyberattack complaints in New York state increased 53% between 2016 and 2022, jumping … The number of attacks targeting critical infrastructure in New York state nearly doubled to 83 in the first half of 2023 … State Comptroller Thomas P. DiNapoli. Estimated losses in New York from cyberattacks in 2022 totaled over $775 million, …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentComptroller DiNapoli Releases Municipal Audits
… the Candor Fire Company , Village of Coxsackie , Town of Easton , Town of Hillsdale , City of Mount Vernon and the … not sufficient to cover anticipated expenditures. Town of Easton – Sales Tax Allocation (Washington County) Town … of the Candor Fire Company Village of Coxsackie Town of Easton Town of Hillsdale City of Mount Vernon and the …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… a big driver of state spending," DiNapoli said. “Errors can be costly. My office's latest audit found areas where the Department of Health can do better and avoid improper and wasteful spending of …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsXII.6.J Paying a Refund – XII. Expenditures
… or part of the amount paid must be refunded to the payer. In the Legacy Central Accounting System, these payments were … Management Unit to request a single payment vendor ID for before processing those refund payments in the SFS. … Business Units must use a single payment voucher when paying a refund. Business units must give special …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… Brown pleaded guilty today in front of Judge Hon. Frank B. Revoir, Chenango County, to Grand Larceny in the … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000DiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… Legislation introduced at the request of the State Comptroller that will help ease the financial … for pandemic-related expenses and permitting the repayment of inter-fund advances made for those expenses by the end of the next succeeding fiscal year, rather than the end of …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicCUNY Bulletin No. CU-765
… is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools in … 2022-23 and the fiscal year beginning 2023-24, the PayServ chart of accounts must be updated to reflect the 2023-24 … to the Department Budget Table USA containing the chart of accounts strings for agency position pools. There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-765-new-york-state-payroll-system-payserv-cuny-fiscal-year-endSUNY Bulletin No. SU-343
… is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools in … 2022-23 and the fiscal year beginning 2023-24, the PayServ chart of accounts must be updated to reflect the 2023-24 … to the Department Budget Table USA containing the chart of accounts strings for agency position pools. There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-343-new-york-state-payroll-system-payserv-suny-fiscal-year-endCUNY Bulletin No. CU-829
… is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools in … 2024-25 and the fiscal year beginning 2025-26, the PayServ chart of accounts must be updated to reflect the 2025-26 … to the Department Budget Table USA containing the chart of accounts strings for agency position pools. There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-829-new-york-state-payroll-system-payserv-cuny-fiscal-year-endSUNY Bulletin No. SU-371
… Purpose: The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of … to the position pools in PayServ. Affected Employees: All SUNY employee records will be affected (except Agency … that will not roll-over to the 2025-26 Budget Reference. All changes to 2024-25 (Budget Year 2024) position pool chart …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-371-new-york-state-payroll-system-payserv-suny-fiscal-year-endSUNY Bulletin No. SU-358
… is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools in … 2023-24 and the fiscal year beginning 2024-25, the PayServ chart of accounts must be updated to reflect the 2024-25 … to the Department Budget Table USA containing the chart of accounts strings for agency position pools. There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-358-new-york-state-payroll-system-payserv-suny-fiscal-year-endCUNY Bulletin No. CU-787
… fiscal year ending 2023-24 and the fiscal year beginning 2024-25, the PayServ chart of accounts must be updated to reflect the 2024-25 budget references where appropriations and … System Support Group at [email protected].gov . Please include this bulletin number in the email …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-787-new-york-state-payroll-system-payserv-cuny-fiscal-year-endAssertive Community Treatment Program (Follow-Up)
… Treatment Program (2014-S-25). Background The New York State Office of Mental Health (OMH) promotes the mental … teams licensed by OMH and operating throughout the State to provide services for nearly 5,500 recipients. Based … collaborate to deliver integrated services throughout the State. OMH has established certain requirements to ensure …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/assertive-community-treatment-program-followRivendell School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rivendell School … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … not-for-profit organization that is authorized by SED to operate, among other SED-approved programs, a Preschool …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manual