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V.2 Governance – V. Chart of Accounts (COA) Governance
… and is the final decision-making authority over budget, resource plans, scope, schedule and major deployment issues, … descriptions, and reporting trees are located on the SFS website : Guide to Financial Operations REV. 11/13/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceCounty of Oneida – County Clerk (2025M-110)
… Did the Oneida County County Clerk Clerk properly collect and deposit …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… Thomas P. DiNapoli today announced that an audit of the New York State Department of Health (DOH) found that medications and potentially … Health Centers (Centers). “The state Department of Health oversees the administration of essential health … Thomas P DiNapoli today announced that an audit of the New York State Department of Health DOH found that …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … of the board. As a result, all available board members do not audit and approve individual claims to ensure they are … general fund balance and cash receipts policies. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-431
… dated 7/28/11. Background The rate increases and Lump Sum Payment are pursuant to the New York City Comptroller’s … Carmelo Batista, Jr. Eligibility Criteria for Lump Sum Payment A onetime $1,000 pensionable lump sum payment shall be made to employees who meet one of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-431-retroactive-rate-increases-and-lump-sum-payment-supervisorOpinion 93-24
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … The provision of facilities for certain types of physical fitness training to maintain or improve firefighters' … (see, e.g., Town Law, §§81[1][d], 220[4]). September 2, 1993 Gerard J. Comatos, Esq. Philipstown North Highlands …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 92-48
… improvement financed by the issuance of outstanding obligations need not establish a mandatory reserve fund if … or equipment, or to pay debt service on outstanding obligations issued to finance any capital improvement or … with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 91-64
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC CONTRACTS -- … expended for several bus transportation contracts will be in excess of the monetary threshold for purchase contracts in …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 96-23
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- Exemption (of towns from court fees) TOWNS -- Liability (for court fees) CIVIL …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 2000-15
… §§209-i, 462: A volunteer firefighter from an out-of-state fire company may not volunteer to assist a fire district fire department within New York State on an on-going basis … resides in another state and is a member of an outofstate fire department may volunteer at a New York department …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 90-52
… -- Powers and Duties (publication of minutes of town board meeting); (publication of State Comptroller's report of … clerk is required to record in the minutes of a town board meeting the name of each member of the board who is present, … duty to record the names of other persons attending the meeting. A decision to publish the minutes of a town board …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 89-56
… the opinion. LOCAL LAWS -- Compensation (authority to make incentive payments to employees who report health care … or pursuant to a collective bargaining agreement, for cash incentive payments to employees who identify health care … established a self-insured health insurance plan. As an incentive for employees to help identify charges made by …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 95-11
… Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m; CIVIL SERVICE LAW, §§64, 65: An individual appointed either temporarily or provisionally pursuant to the Civil Service Law as head of a village police department is … either provisionally or temporarily pursuant to the Civil Service Law as head of the village police department is …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli: State Financial Condition Improving
… the Legislature deserve credit for that. On the positive side, a timely budget was enacted and reserves have been strengthened. Areas of concern include the adequacy … is required for most of the DIIF programs. The new fund does not incorporate all of the settlement resources, …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingDiNapoli: NYC Finances Gain Stronger Footing
… April, New York City released its $98.6 billion executive budget for the fiscal year beginning July 1, 2021 (FY 2022), … The Comptroller’s report notes the city plans to provide a general reserve of $300 million in FY 2022, about 0.4 percent … purpose, could reduce gaps to less than 4 percent of city-fund revenues, absent the budget risks. DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of … investments — at risk, an audit released today by State Comptroller DiNapoli found. “Lax oversight allowed … both students and taxpayers. Like other agencies, the State Education Department’s resources are stretched, but it …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleNew York’s Economy and Finances in the COVID-19 Era
… of the Comptroller’s website. New Yorkers can respond today via the Census Bureau’s online response form . Prior … Budget: Budgeting in a Time of Crisis Subscribe for Latest News and Updates …
https://www.osc.ny.gov/reports/covid-19-september-2-2020State Agencies Bulletin No. 1452
… Purpose To inform agencies of OSC’s automatic processing of the … increased for seasonal and other non-statutory positions to $9.00 in December 2015. City University of New York … minimum pay for the title Student Aide is being increased to $9.00 in December 2015. Division of the Budget Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1452-december-2015-minimum-wage-increase-hourly-employeesDiNapoli: New York Must Do More To Reduce Maternal Deaths
… of Health (DOH) needs to do more to ensure maternal deaths and morbidity rates decline, according to an audit … “Despite New York’s efforts to reduce maternal deaths and pregnancy related health conditions, progress has … Maternal Mortality Review Initiative to reduce maternal deaths and morbidities. In 2018, the state created the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… to properly or quickly investigate others. Tenants whose complaints were mishandled may have been left to face … The agency should establish new procedures that ensure complaints are handled with the attention and respect they … Auditors reviewed 306 of 2,236 housing discrimination complaints made to DHR from April 2019 to October 2023. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaints