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Opinion 98-12
… 2551; Board of Education, Yonkers City School District v De Santis , 136 Misc 2d 636, 518 NYS2d 1014, modified and …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 2002-15
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- … ask whether the cost of expenses for street lighting in a town and for maintaining a building used as the town hall are …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… nearly $22,000 in pension payments sent to his deceased mother was sentenced today to serve five years’ probation and … by DiNapoli’s office. “Michael Glinski concealed his mother’s death to defraud our pension system. We will … by hardworking New Yorkers and their families.” Glinski’s mother received a monthly pension check after retiring from …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsState Comptroller Thomas P. DiNapoli Statement on the Passing of Cardinal Egan
… Simply put, he made a difference and his legacy will live on." …
https://www.osc.ny.gov/press/releases/2015/03/state-comptroller-thomas-p-dinapoli-statement-passing-cardinal-eganDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… increase in reported heroin and prescription opioid use in recent years. According to the federal Substance Abuse and … longstanding efforts to promote access to treatment. Among recent initiatives to combat this epidemic, the State Fiscal …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesDiNapoli: Former Clerk Padded Her Pay With Town Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of Jordan Green after an investigation and audit found … the clerk to the supervisor for the Town of Minerva. The arrest is the result of DiNapoli's partnership with the New … and partnership in combatting public corruption." "This arrest once again demonstrates the hard work of law …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsComptroller DiNapoli Releases Municipal Audits
… the Claryville Fire District , Town of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, … any information related to water collections. Town of Theresa – Internal Controls Over Claims Processing (Jefferson … of the Claryville Fire District Town of Niskayuna Town of Theresa and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Employment Recovery Is Slow for New Yorkers with Disabilities
… with disabilities who are working reached a new high in 2022, while the share in New York continued to decline from … between the ages of 16 and 64 living in New York in 2022, representing 6.7 percent of the working-age population. … population has a disability. 2 Between 2020 and 2022, the number of working-age people with disabilities grew …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesXI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… All contracts or amendments between the State of New York and any contractor (whether individual, … or corporate) must have proper acknowledgment of the contractor's signature affixed thereto. Refer to attachment for examples of acknowledgments . The requirement for acknowledgment applies to the signature …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… given the heightened uncertainty in the economy and the prospect of even more unfavorable federal policy changes. It …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressDiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… Newsday published an op-ed from New York State Comptroller Thomas P. DiNapoli today urging New York's leaders to take steps that can help protect and … strengthen the state's finances. The full op-ed is below: New York State continues to mount a steady recovery from the …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesLocal Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their … Clicking on a county displays a summary of its most current sharing arrangement, which is based on our most recent annual questionnaire completed by county … Most counties in New York State share some portion of their …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateXII.5.H Appropriate Payment Amounts – XII. Expenditures
… voucher for payment unless goods or services and a proper invoice have been received. Process and Document Preparation: … voucher for payment unless goods or services and a proper invoice have been received …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsState Agencies Bulletin No. 2429
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2026 Security Performance Advances and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2429-april-2026-security-performance-advancesCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… Civil Service received over $2 billion in Empire Plan commercial drug rebates (rebates exclusive of Medicare Part D … We reviewed rebate revenue generated by Empire Plan commercial claims and found that CVS Caremark did not always …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilState Agencies Bulletin No. 2089
… 86 are affected. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023Unified Court System Bulletin No. UCS-338
… of OSC’s automatic processing of the April 2024 Location Pay, Location Pay Mid-Hudson and Senior Officer Series Differential … SR, SY, S9 and 87) provides for an increase in Location Pay effective April 1, 2024 for employees located in the City … of OSCs automatic processing of the April 2024 Location Pay Location Pay MidHudson and Senior Officer Series …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increasesManagement of Invasive Species
… State are not indigenous, but rather have been introduced by humans. Subsets of these species may cause habitat … are commonly spread via fishing and boating activities. Boat stewards are volunteers or paid members of the community … AIS preventive measures, including public education (e.g., boat steward education/inspection program; warning signage at …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesState Education Department Examination of Payments to Tough Man, Inc.
… our examination were to determine whether funds were used for the contracts’ purposes, and whether the expenses claimed … the terms of the contracts. Background Tough Man is a not-for-profit corporation formed to sponsor community sporting … made five payments totaling $150,000 under the contracts for services provided during the period July 1, 2013 through …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-inc