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Opinion 90-44
… -- Compensation (salary exclusive of fringe benefits for purposes of village budget hearing) WORDS AND PHRASES -- Compensation (for purposes of Village Law, §5-508[3]) VILLAGE LAW, §5-508: … to include a statement of the proposed "compensation" for each member of the board of trustees. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Deposit Central School District - Financial Condition (2018M-204)
… should examine ways to gain more control over cafeteria menu options in an effort to increase student participation. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204DiNapoli: New State Funds Open Door for MTA to Ease Debt, Build Stronger Future Budgets
… by paying down and managing its debt more appropriately to shore up future operating and capital budgets. Our regional … climbed from $11.4 billion in 2000 to $42.3 billion in 2022 and will reach $56.7 billion by 2028. By 2023, the MTA … Debt Profile Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-new-state-funds-open-door-mta-ease-debt-build-stronger-future-budgetsTown of Laurens – Budgeting Practices (2013M-204)
… 2,400 residents. The elected Town Board is the legislative body responsible for managing Town operations, including …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… manner. Officials and employees had clear guidance on how the disbursement process should work. The former …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Unclaimed Property Relating to Insurance Companies
Unclaimed property subject to Article VII of the Abandoned Property Law includes: Matured endowments, Life insurance proceeds when the insured reached the limit
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/insurance-companies.pdfComptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 2350
… code of Leave of Absence/MLS (Mil Stip); Has a Comp Rate Code of FEE; and Is assigned to a track location in … 03/31/2026 is eligible for the payment upon the return from leave. Agency Actions: Employee Reimbursement Method If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2350-2025-work-related-clothing-allowance-asu-employees-title-racingIX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… are mandated by the Federal Program Information Act of 1977, as amended; Federal Single Audit Act of 1984 (Single Audit), as amended; and the Federal Cash Management Improvement Act of 1990 (CMIA), as amended, which is presented in Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsManagement of the Student-School Matching Algorithm
… each student a lottery number. The lottery number as well as how the applicant ranks the school programs on their … Priorities vary and can be based on where a student lives, whether the student met the eligibility requirements … year, we found 31 who were likely low-income because they lived with another student who was. However, NYCPS did not …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmDivorce – State University Police Plan
… The New York State Court of Appeals has determined that retirement … should email our Matrimonial Bureau at dro@osc.state.ny.us. … State University Police Plan information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1823/divorceOffice of Operations: 2024 Virtual Fall Conference
… Thank you for your interest in the Office of Operations 2024 Virtual … required. WHO SHOULD ATTEND This conference is intended for State agency staff who have responsibility for adding vendors, procurement, payments, accounting, … This conference is intended for State agency staff who have responsibility for adding …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archivedDiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… from the state. “Mr. Dunkel stole more than $110,000 in public funds earmarked to promote the immunization of … prosecuted over 50 individuals in public corruption cases since 2011, including a sitting state senator, a … II (AAP-II), pleaded guilty to one count of offering a false instrument for filing in the first degree, a Class E …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftCohoes City School District – Budgeting (2016M-111)
… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 … Key Findings The District did not have a formal plan for funding reserves, determining how much should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111DiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… at a higher rate if at least 30% of the costs for lunch is spent on eligible New York produced and processed … Comptroller Thomas P. DiNapoli. “The 30% New York school lunch program has an excellent goal, to provide healthy, … York enacted an additional state reimbursement for school lunch programs that spend at least 30% of their food costs on …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedROA Result Calculator – Reporting Elected and Appointed Officials
… calculator to determine the ROA result (average number of days worked per month) for an elected or appointed … does not need to be completed. For more information about how these results are calculated, go to Calculating Record of Activities Results and Days Worked . Rev. 5/22 …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorState Comptroller DiNapoli Releases Audits
… partially implemented, and three were not implemented. CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate … prescription drug coverage under Empire Plan Medicare Rx. CVS Caremark, which contracted with Civil Service to … to provide Preschool Integrated Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial System. New … This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… Agencies should contact the Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or by email addressed to stexpend @osc.ny.gov to request changes to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscState Contract and Payment Actions in September
… buses. Major Payments Approved Tax Refunds and Credits $430.4 million for 92,641 personal income tax refunds. $284.1 million for 368,260 property tax credits. $118 million for 22,860 corporate and other tax … replace Bronx River Parkway bridge in Bronx County. Other Payment Rejections and Other Cost Recoveries DiNapoli’s …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-september