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Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … request reimbursement for the fund by submitting all bills or receipts for purchases made from the petty cash …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditDiNapoli Op Ed in Times Union
… The Times Union published an op ed by New York State Comptroller Thomas P. DiNapoli on the need for … is using AI responsibly, ethically and transparently. Times Union Op Ed Commentary: New York Needs Better … The Times Union published an op ed by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionFederal Employees in New York State – Federal Funding and New York
… more than 116,000 federal civilian employees working in New York in 2024, earning $11.2 billion in wages. Employment … more than 147,000 federal government employees working in New York, and is likely to decrease in 2025 as a result of … 1 – Numbers of Federal Government Civilian Employees: New York, 2000 - 2024 Note: Numbers of annual average …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateProcurement and Contracting in New York
… contract oversight to prevent procurement abuses in New York State. Comptroller's Oversight of State Contracts (Last Updated August 2025) Prior Reports Calendar Year 2021 Calendar Year 2020 Calendar Year 2019 Calendar Year 2018 …
https://www.osc.ny.gov/state-agencies/contractsWall Street Bonuses Declined in 2011
… Cash bonuses paid to New York City securities industry employees are forecast to decline by 14 percent to $19.7 billion during this year’s bonus season, according … Cash bonuses paid to New York City securities industry employees are forecast to decline by 14 percent to $197 billion during this years …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Opinion 91-30
… in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (purchases under State or county contract) GENERAL … §800(2): A town board member who is employed as a sales representative for a corporation which holds State and county contracts and whose duties as sales representative require direct involvement in the procurement …
https://www.osc.ny.gov/legal-opinions/opinion-91-30DiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… with disabilities, but an audit released today by New York State Comptroller Thomas P. DiNapoli found many young … faced delays in care. The audit recommended the New York State Department of Health (DOH) improve its management of … In addition, auditors identified disparities across the state in the availability of providers and access to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesOpinion 91-13*
… note that the option price, which represents approximately 10% of the aggregate principal amount of the COPS, is …
https://www.osc.ny.gov/legal-opinions/opinion-91-13The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… Protection Program loans supported half of all small-business retailers and more than one-third of all retail … (categorized as nonessential businesses) have shut or faced operational limitations for months. Efforts … chain store locations in New York City. Its latest annual report (from 2019) noted declines in the last two …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Opinion 95-28
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured … LOCAL LAWS -- Municipal Funds (authorizing investment in vehicle not listed in General Municipal Law, §11) -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 88-24
… officer or employee to provide the materials or services, then the officer or employee, at least ostensibly, would have …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Opinion 94-13
… for engaging in prohibited employment) GENERAL MUNICIPAL LAW, §207-a(6): Subject to any applicable collective … pursuant to section 207-a(2) of the General Municipal Law to certify periodically that they are not engaged in any … section 207-a. Section 207-a(1) of the General Municipal Law requires a city (other than New York City), town, village …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 88-44
… acquires an interest in the contract between the town and the engineering firm with which the town contracts when … that the board member is a part-time employee of the firm and that his duties with the firm do not require him to work … the fact of his employment at a town board meeting and will refrain from voting on any matter involving the …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 89-13
… MUNICIPAL LAW, §103(6): A municipality may purchase surplus or second-hand equipment from another municipality of … in subdivision 6 of section 103. It provides as follows: Surplus and second-hand supplies, material or equipment may … be purchased without competitive bidding from the federal government, the state of New York or from any other political …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 96-10
… FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital … general fund prohibited) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may not authorize the … the unexpended balance of a capital reserve fund into the fire district's general fund. It may, however, authorize a …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Compliance With Outcome Reporting Requirements
… whether Empire State Development (ESD) meets legal and regulatory requirements to report on the outcomes of its … whether Empire State Development ESD meets legal and regulatory requirements to report on the outcomes of its …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsUnified Court System Bulletin No. UCS-266.2
… for Initiating or Terminating Payroll Deductions for Union Dues Purpose To provide the Unified Court System with … who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollOpinion 98-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … all funds raised or collected by the authorities in a city for school purposes or to be used by the board of education … that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general …
https://www.osc.ny.gov/legal-opinions/opinion-98-12DiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… State Comptroller Thomas P. DiNapoli. "The state is doing a commendable job making sure local animal shelters are providing dogs with … Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areOpinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4