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Opinion 89-39
… these agreements (see, e.g., Town Law, §§20[3][b], 64[4],[6], 119; General Municipal Law, §78). Also, because you state …
https://www.osc.ny.gov/legal-opinions/opinion-89-39DiNapoli Report Looks at Foreclosure Impact on Local Governments
… New York state has the second highest home foreclosure rate in the nation, with 1 in 21 home mortgages in foreclosure, … released today by State Comptroller Thomas P. DiNapoli. The continuing foreclosure challenge is squeezing municipal … New York state has the second highest home foreclosure rate in the nation with 1 …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsOpinion 95-22
… exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's Benevolent Association may not … by members of the fire department. You ask whether the Fishkill Exempt Firemen's Benevolent Association may expend … 83-120, p 151; 1981 Opns St Comp No. 81-328, p 357). The Fishkill Exempt Firemen's Benevolent Association was …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Niskayuna No. 2 Fire District , Northville Public Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal climate, budget … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… and unused leave payouts were generally made in accordance with collective bargaining agreements and individual … consistently presented, and the board approved, budgets with significantly overestimated appropriations. The … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsOpinion 93-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to engage a firm to serve legal process on behalf of the county is exempt from the competitive bidding requirements of General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… and Attorney General Eric T. Schneiderman today announced the arrest and arraignment of Gail E. Cesternino (46), for allegedly embezzling over $55,000 from the West Ghent Volunteer Fire Company. An indictment unsealed today charges Cesternino with Grand Larceny in the Second Degree and thirteen counts of Falsifying Business …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyDiNapoli and William Glasgall Op-Ed
… The Bond Buyer published an op-ed from New York State … and William Glasgall, Senior Director, Public Finance, at the Volcker Alliance , a nonprofit based in New York City. … The Bond Buyer published an oped from New York State …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… the Statewide Financial System (SFS) electronic vendor portal. Completion of this certification will identify that … certification is removed by the vendor through this same portal. The Office of the State Comptroller reserves the … website ( https://www.osc.state.ny.us/state-vendors/portal/15-day-prompt-payments-small-businesses ) for more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… Cancelling a Refund Check Flow Chart . METHODS TO LOOK UP REFUND INFORMATION Look Up Stop Payment Request Status … If the payee declares the check to be cashed fraudulently, follow the forgery claim process below. Forgery Claims If a … the agency must obtain from the next of kin or the estate, the following: A completed form AC934 (Next of Kin …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkXII.6.E Making an Emergency Payment – XII. Expenditures
… to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior to payment. An emergency … situation occurs where health and public safety or the conservation of public resources is at risk and an … to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentDue Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… system must file a Record of Activities ROA by the due dates specified in the table …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roaComptroller DiNapoli Releases Municipal Audits
… DiNapoli today announced his office completed an audit of the Hamlin Fire Department , Islip Terrace Fire District , Town of Minden and the Village of Owego . “In today’s fiscal climate, budget … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Capital – 2023 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and … A robust efficiently managed capital investment program can support healthy economic growth while the deterioration …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that New York State Thruway users are accurately billed for the correct amounts and that customer billing issues are addressed. The audit covered the period January 2019 to October 2023. …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followState Agencies Bulletin No. 2167
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be … The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W2 must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023Unified Court System Bulletin No. UCS-365
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2026 UCS Increments and Longevity Increments and … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-365-april-2026-state-new-york-unified-court-system-ucs-incrementsEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… Purpose To determine the implementation status of the eight recommendations made in our initial audit report, … We issued our initial audit report on March 21, 2016. The audit objectives were to determine whether the owner of a … To determine the implementation status of the eight recommendations in our …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionMedicaid Program – Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
… Plan premiums on behalf of dual-eligible individuals. The audit covered the period from March 2021 through March 2022. About the … Plan premiums on behalf of dualeligible individuals The audit covered the period from March 2021 through March …
https://www.osc.ny.gov/state-agencies/audits/2022/10/31/medicaid-program-excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream