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Opinion 2001-1
… generally to State and local governments ( Garcia v San Antonio MTA , 469 US 528, 105 S Ct 1005, 83 L Ed2d 1016), …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 2001-5
… 763 of the Laws of 1983. Memoranda in the Governor's bill jacket for this measure indicate that the purpose of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Annual Employer Contributions – Employer Contributions and Rates
… Years’ Adjustments page ) ; and The employer contribution rates for the retirement plans and optional benefits you offer. Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS Retirement Plans When Rates Are Issued and …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsCompliance With State Arts Education Requirements
… To determine whether New York City (NYC) Department of Education (DoE) students completed an Arts education curriculum that complied with State Education … To determine whether New York City NYC Department of Education DoE students completed an Arts education curriculum …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… New York state has the highest number of personal income tax (PIT) check-offs in the nation, but an analysis by State … year. “New York state offers many worthy causes for income tax filers to donate to on their income tax forms, but money from less than one-third of the tax …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostState Comptroller DiNapoli Statement on State Budget Extender
… Thomas P. DiNapoli issued the following statement today regarding the Legislature's passage of an extender bill … Thomas P DiNapoli issued the following statement today regarding the Legislatures passage of an extender bill …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-statement-state-budget-extenderOpinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Overview – Travel and Conference Expense Management
… A well thought out travel and conference policy, specifically designed for your operations, … for establishing effective control over travel and conference expenses. One of the purposes of this guide is to … consider when developing or updating your travel and conference policy. Travel policies and procedures adopted by …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewTravel and Conference Expense Management – Travel and Conference Expense Management
… One of the purposes of this guide is to provide you with an overview of key elements that you should consider when …
https://www.osc.ny.gov/local-government/publications/travel-conference-expenseComptroller DiNapoli Releases Municipal Audits
… , Islip Terrace Fire District , Town of Minden and the Village of Owego . “In today’s fiscal climate, budget … tax levies in the part-town funds (those that exclude the village), contrary to statutory requirements. The town … revenues and expenditures in the part-town highway fund. Village of Owego – Clerk-Treasurer’s Office and Parking …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Record of Activities (ROA) – Reporting Elected and Appointed Officials
… January 1, 2016, are required to complete a three-month record of activities (ROA) within 150 days of the start of the term and … out what to do and when to do it. Completing the Record of Activities If there are questions about completing … and Appointed Officials Elected and appointed officials record their workrelated activities to ensure their service …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaConflicts of Interest of Municipal Officers and Employees
… is intended to help you better understand New York State law as it pertains to conflicts of interest, and your … with divided loyalties, such as when a person has to act on behalf of the public in connection with a matter that … of interest, however, are prohibited by law. What State laws govern conflicts of interest on the part of …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesContract Advisory No. 20
… transactional information are included and asked to write in any missing fields and/or transactional information. OSC …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/20-sfs-92-related-issues-contract-single-transaction-summary-sts-and-ac-340-sDiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State Comptroller Thomas P. DiNapoli today. … that level of public attention. Many states, including New York, have debt limits in place on state bonds. However, … solely to benefit private enterprise. Give flexibility in times of emergency. The constitution’s emergency …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… New York City’s Department for the Aging (DFTA) needs to do more to ensure the meals it provides to homebound seniors are prepared in sanitary conditions and are nutritious, high-quality meals, according to an … New York Citys Department for the Aging DFTA needs to do more to ensure the meals it …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… Comptroller Thomas P. DiNapoli found many young children did not receive services or faced delays in care. The audit … and another 1,000 were pending. Of the 95,000 children who did receive an individualized plan: Nearly 51% or about 48,000 children did not receive all types of the therapeutic services to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related … of ‘NEXT’ auto-numbering approach for their Project ID. Auto-numbering is aligned with guidance and avoids … Project IDs. Using the federal grant number as the Project ID when creating new projects in SFS is no longer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… Medicaid coverage and make every effort to help people renew their coverage in public and private plans. The state … levels.” Prior to the pandemic, states were required to renew coverage for people with Medicaid at least once a year … renewal notices monthly to groups of enrollees, based on their enrollment end dates, through May 31, 2024. Renewal …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planNew York State Comptroller Thomas P. DiNapoli Statement on Enacted Budget
… activity affects all state and local government finances. Moving forward, the Comptroller’s office will continue our …
https://www.osc.ny.gov/press/releases/2020/04/new-york-state-comptroller-thomas-p-dinapoli-statement-enacted-budgetTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… 1 Moreover, neither the Supervisor nor the current Board reviewed the FFI tax proceeds allocation calculation … methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A … you received with the draft audit report. We encourage the Board to make the CAP available for public review in the Town …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106