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Opinion 95-11
… "permanent", "temporary" and "provisional" are not defined for purposes of General Municipal Law. However, the Civil … appointments to a position may be made when the need for such service is important and urgent, and, generally, a … exceed three months, although statutory provision is made for limited extensions in certain instances (Civil Service …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 94-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 90-25
… Taxes (authority to assess previously incurred costs on a zone of assessment) FIRE HYDRANTS -- Fire Districts … contract for such rental exists. Property owners within a zone of assessment in a fire district cannot be assessed … incurred by the district prior to the establishment of the zone. 33 Opns St Comp, 1977, p 184 and 5 Opns St Comp, 1949, …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations … and/or substance use disorders. Within MMC and HARP is the Integrated Benefits for Dually Eligible Enrollees … should have been removed from their MMC or HARP plan and provided FFS coverage. Additionally, the audit found over …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… Thomas P. DiNapoli today announced the members of the state's first-ever Decarbonization Advisory Panel, which was initially proposed by the Governor during his 2018 State of the State address in January. The panel will advise …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelState Agencies Bulletin No. 2287
… their direct deposit and bank account options in New York State Payroll Online (NYSPO). Affected Employees: All active employees of New York State enrolled in NYSPO. Background: It is essential that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… New York State Comptroller Thomas P. DiNapoli, Oswego County District … Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the indictment of former … The investigation further revealed that although a drawing was never held due to the COVID-19 pandemic, Chris …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… New York State Comptroller Thomas P. DiNapoli today released a report, … or more of household income. DiNapoli has audited four key state and city programs, reviewing nearly 20,000 …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… for other than the specified purposes. The Office of the State Comptroller (OSC) is committed to ensuring that … reservation on all procurement contracts submitted for the State Comptroller’s approval. Full funds reservation means … for additional information). An agency should not reduce a contract’s funds reservation, except when the estimated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewXI.15.A Competitive Grants Procurement Record – XI. Procurement and Contract Management
… (OSC) for review in advance of the contracts for the program. OSC approval of the Procurement Record must be obtained before an agency submits the program contracts to OSC. Pre-approval of the Procurement … submitting a Procurement Record for a competitive grants program to OSC for approval. Agencies are strongly encouraged …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15a-competitive-grants-procurement-recordCUNY Bulletin No. CU-823
… dues increase for employees represented by IBT, Local 237 in Bargaining Units SB, SE, SM, SP, ST, SU, SV, SW, SX and … Employees: Employees represented by IBT, Local 237 in Bargaining Units SB, SE, SM, SP, ST, SU, SV, SW, SX and SZ … are affected. Effective Dates: Changes will be effective in paychecks dated May 1, 2025. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237State Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately overseeing … according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit found DOH at …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/kipp-troy-prep-charter-school-2024-20.pdfLe Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfGreater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfIndependent Oversight: OSC's Contract Review Safeguards Public Funds, May 2022
The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review.
https://www.osc.ny.gov/files/reports/pdf/osc-contract-review.pdfWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/western-regional-otb-2021-65.pdfOSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdfRockland County – Budget Review (B21-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockland-county-budget-review-b21-6-12.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2021-22 through 2023-24
The Office of the State Comptroller (OSC) estimates that the State’s tax revenues will increase by 22.2 percent or $18.3 billion in SFY 2021-22 from the previous year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursement-21-24.pdf