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Opinion 91-5
… indebtedness after the incorporation of a village which is coterminous with the town. Indebtedness of the town which was outstanding … indebtedness after the incorporation of a village which is coterminous with the town. You also ask what portion, if … indebtedness after the incorporation of a village which is coterminous with the town You also ask what portion if any …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 93-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Appropriations and Expenditures (construction of permanent outdoor competitive sports facility) -- Powers … may permit such facilities to be used by residents of the district as well as members of the fire department …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Payroll Improvement Project Bulletin No. PIP-014
… Purpose The purpose of this bulletin is to notify agencies of the new arrears process for employees enrolled in the … for their ORP/VDC plan are affected. Background The Office of the State Comptroller is upgrading PayServ to PeopleSoft …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsState Agencies Bulletin No. 1911
… Purpose The purpose of this bulletin is to provide instructions for processing … to COVID-19 vaccine activities and to inform agencies of new Time Entry Earnings Codes to be used for reporting and … including vaccine hotline, and administration (Point of Dispensing/POD) activities are affected. Background Per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortChild Care Stabilization Grants
… the fragility of the child care system. Child care is essential for our communities to thrive but, according to the New York … whether providers used all grant funds in alignment with the goals of the program. For example, although …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsState Comptroller DiNapoli Releases Municipal & School Audits
… and adopt required policies, including an investment policy, a procurement policy and a code of ethics. It did not use reserve funds in … the appropriations for the Cherry Valley Community Health Center. Although all other significant revenues and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight and Monitoring of the Universal Pre-Kindergarten Program
… Objective To determine the adequacy of the New York City Department of Education’s (DOE) monitoring of Universal Pre-Kindergarten (UPK) programs’ compliance with … To determine the adequacy of the New York City Department of Educations monitoring of Universal PreKindergarten UPK …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… the federal Public Assistance Reporting Information System (PARIS). PARIS is a service that conducts matches on …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingTown of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing … the Town Board (Board). The Supervisor assigned his duties of maintaining accounting records and preparing financial …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Agencies Bulletin No. 1961
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … retirement plan; or An active participant for any part of 2021 in an annuity account described in IRC Section 403(b) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Agriculture and Markets: Dairy Inspections (2014-S-16) The … staffing shortages, the department does not have a backlog of safety inspections; all mandated inspections had been … milk sampling, and butterfat testing. Department of Health: Unnecessary Medicaid Payments for Children at …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsElba Fire Department – Controls Over Financial Activities (2014M-286)
… Audit the Treasurer’s books annually. Review all bills prior to payment to ensure that they are for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mJohnson City Central School District – Financial Condition (2015M-204)
… and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Springville – Procurement (2016M-330)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … June 1, 2014 through June 24, 2016. Background The Village of Springville is located in Erie County and has a population … Village of Springville Procurement 2016M330 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Accounts Payable Advisory No. 69
… guidance related to required employee information for all New York State Credit Cards, including the Citibank Procurement, Travel and Non-Employee Travel cards and the WEX Bank Fuel …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsState Comptroller DiNapoli Releases Audits
… have been issued. State Education Department: The Network for Children's Speech, Occupational & Physical Therapy (CTN) … after project completion to determine if the grantee is properly maintaining the project and has installed the … during calendar years 2014, 2015, and 2016. The employee's official station was New York City, and all of his …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-137
… of increases to Judicial Longevity Payments paid in April 2008 Affected Employees Employees in the following … continuous service in the Unified Court System and have a performance rating of other than “Unsatisfactory” are eligible to receive a bonus equaling …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentUnified Court System Bulletin No. UCS-138
… of 2008 and 2007-2011 bargaining agreements authorize the continuation of this payment and an increase in the annual … who hold the position of Senior Court Officer or New York State Court Officer-Sergeant who are currently receiving or … Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… fiscal challenges, including lower revenue targets and possible federal budget and tax changes, according to a report on the state's Enacted … because of uncertainty in Washington, falling revenues, and fiscal practices that obscure the level of spending," …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksDiNapoli Releases Analysis of Revised Executive Budget
… that may not be fully clarified before the April 1 start of the new fiscal year. State tax collections for the month of January were $2.3 billion below the Division of Budget’s (DOB) initial Executive Budget projections. DOB …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budget