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City of Long Beach – Budget Review (B17-7-9)
… review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized to issue … for an unrealized property sale; modified estimates of beach charges; authorized a proposed increase in sanitation … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Government-Wide Financial Data – 2023 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: … support. Business-type activities: includes activities that are partially or fully supported by user fees. Statement …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataFine Fire District – Audit Follow-Up (2023M-81-F)
… | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Fine Fire District’s (District) progress, as of December 2025, in implementing our recommendations in the audit report Fine … The purpose of our review was to assess the Fine Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fOpinion 2000-6
… This opinion represents the views of the Office of the State … may be established pursuant to General Municipal Law §216(1). Establishment of the program pursuant to subdivision 1 of … rests with the village (see also 1990 Opns St Comp No. 90-57, p 131). The distribution and use of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Medicaid Program – Overpayments for Medicare Part C Claims
… those actions to providers on the Explanation of Benefits (EOB) using Claim Adjustment Reason Codes (CARCs). Providers …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … years ended June 30, 2012. Background Starting Point is a Brooklyn, New York-based not-for-profit organization that is authorized by SED to operate, among other …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … two fiscal years ended June 30, 2013. Background Wagner is a Bronx, New York not-for-profit organization that was approved by SED to provide Special Education …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualNew York State Comptroller Thomas P. DiNapoli Statement on the Murders of Three Israeli Students
… held great promise, are both shocking and saddening. My heartfelt thoughts and prayers are with the families of … futures held great promise are both shocking and saddening My heartfelt thoughts and prayers are with the families of …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-murders-three-israeli-studentsStatement from New York State Comptroller Thomas P. DiNapoli on Repeal of Affordable Care Act
… conditions and potentially punches a big hole in our state budget. Members voted for this disastrous bill without … conditions and potentially punches a big hole in our state budget …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-repeal-affordable-care-actNew York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… New York State Comptroller Thomas P. DiNapoli issued the following … , or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … New York State Comptroller Thomas P DiNapoli issued the following …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaOverlapping Real Property Tax Rates and Levies - FAQs
… fire) purposes. Rates per $1000 of both assessed value and full value are presented, and aggregate rates are provided to … convey the full tax burden within each municipality. Full value tax rates enable the user to compare tax rates across …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsCUNY Bulletin No. CU-878
… purpose of this bulletin is to provide agency instructions for processing the CUNY 2026 3.50% general salary increases for Classified Managerial Service … purpose of this bulletin is to provide agency instructions for processing the CUNY 2026 350 general salary increases for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-878-cuny-2026-350-general-salary-increases-classifiedOpinion 89-33
… If the board does not require prior audit and payment is made pursuant to the permissive language of subdivision (5) of section 5-524, it is our opinion that the general obligation of that statute … on an itemized statement from the employee detailing what services were rendered and the time spent rendering each …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 90-63
… Expenditures (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations … library workers); (miscellaneous expenses - holiday party for senior citizens) VOLUNTEERS -- Compensation … for volunteer library workers, but may not sponsor a party for the senior citizens of the sponsor municipality or …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 93-20
… on checks transferring moneys from the receiver of taxes' account to another account. Pursuant to Town Law, §37(1), a town receiver of … on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 91-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by town for a particular level of service) -- Fees (authority to collect …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 91-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD … and highway superintendents) TOWN LAW, §§22-b, 27, 42, 202-a[7]: (1) If particular town board members are assigned …
https://www.osc.ny.gov/legal-opinions/opinion-91-53XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies for when vendor, employee expense, or SSP checks (all commonly referred to as “A” checks) are returned and/or need to be reissued. … The purpose of this section is to provide guidance to agencies for when vendor employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkUnified Court System Bulletin No. UCS-319.1
… agreements between the Unified Court System of the State of New York (UCS) and Bargaining Units 87, 86, DR, F8, SR and SY provides for a retroactive increase in SLED payments (Earnings Code JSD) … Pay and Time Entry Earnings Time Entry earnings codes that are calculated based on an employee’s additional salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increaseUnified Court System Bulletin No. UCS-251
… units who meet the eligibility criteria: New York State Court Officers Association Bargaining Unit SR New York … Officers Association (Bargaining Unit SY), provides for a salary increase of two percent (2.00%) or $1,000 effective … for Bargaining Units SR and SY will not be applied to that Job Data row. Adjustment to Basic Annual Salary for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-units