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Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13State Comptroller DiNapoli Releases Audits
… Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up) (2018-F-21) The Sex Offender Management and Treatment Act requires that Strict and Intensive Supervision and Treatment (SIST) parole officers to have a minimum number of …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1958
… with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2021 tax year. Affected Employees … in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background In accordance … W-2 statement consent is available in NYSPO. An updated news announcement on NYSPO that Form W-2 statement consent is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2Elba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … the Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for … the Treasurer’s books annually. Review all bills prior to payment to ensure that they are for appropriate purposes …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mVillage of Springville – Procurement (2016M-330)
… $8.6 million. Key Findings The Village’s procurement policy did not include procedures for procuring professional … made in compliance with the requirements of the purchasing policy. Key Recommendations Revise the procurement policy to include clear language addressing the procurement …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Johnson City Central School District – Financial Condition (2015M-204)
… Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates four schools … Key Recommendation Include the funding and use of reserves in the budget plan each year and develop a plan for the use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Accounts Payable Advisory No. 69
… Guidance : Guide to Financial Operations Chapter XIV.10.A – Required Information for State Credit Cards provides agencies with guidance … Update : Guide to Financial Operations Chapter XIV.10.A – Required Information for State Credit Cards has been …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsOpinion 93-24
… with permanent outdoor competitive sports facilities such as softball fields and tennis courts. You ask whether a fire … with permanent outdoor competitive sports facilities such as softball fields and tennis courts. If so, you also ask … such facilities to be used by residents of the district, as well as members of the fire department. Fire districts are …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 91-5
… (payment of on town obligations in coterminous town-village) CONSTITUTIONAL LAW -- Debt Limit (calculation for a coterminous town- village) TOWNS -- Coterminous Town-Village (authority of town to issue debt after incorporation … a town may issue indebtedness after the incorporation of a village which is coterminous with the town You also ask what …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 90-23
… Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, §§6, 12; LOCAL … FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional debt … of Buffalo and Rochester and $5,000,000 in the case of Syracuse. This is in reply to your request for our opinion as …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Payroll Improvement Project Bulletin No. PIP-014
… to calculate the total pensionable earnings. Enter the Check Date Owed. This is the check date the arrears are owed for. Enter the Pensionable … row 14 into the Total Pensionable Earnings Field. Save your Arrears Worksheet. If OSC has any questions on your …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsOversight and Monitoring of the Universal Pre-Kindergarten Program
… Objective To determine the adequacy of the New York City Department of Education’s (DOE) monitoring of Universal Pre-Kindergarten … To determine the adequacy of the New York City Department of Educations monitoring of Universal …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programComptroller DiNapoli Releases State Audits
… BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 … Empire did not have adequate controls to ensure special items were paid according to contract limitations. As a … implemented controls to ensure payments for special items are made in accordance with hospital agreements, and …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1961
State Agencies Bulletin No 1961
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021Child Care Stabilization Grants
… stabilization grant funds; and to determine whether the grants met their intended purpose to stabilize child care … approximately $24 billion for child care stabilization grants. The Office of Children and Family Services’ (OCFS) … enhanced controls and monitoring practices for child care grants administered by OCFS. This may include, but not be …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsTown of Lewis – Records and Reports (2025M-17)
… records and reports? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program The Supervisor, … fund and water district as of December 31, 2023 and November 30, 2024, and determined that 12 accounts were … prepared for all accounts and properly reviewed them, they may have identified and corrected recording errors in the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Assistance Reporting Information System (PARIS). PARIS is a service that conducts matches on the enrollment data of … those services. In exchange, DOH pays the plans a monthly premium for each enrolled member. If a member who is enrolled …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… state's fiscal outlook is clouded because of uncertainty in Washington, falling revenues, and fiscal practices that … estimates state tax receipts will increase by 4.8 percent in State Fiscal Year (SFY) 2017-18, below the 6.1 percent projected in February. Personal income tax receipts in the first …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksDiNapoli Releases Analysis of Revised Executive Budget
… 1 start of the new fiscal year. State tax collections for the month of January were $2.3 billion below the Division … projections. DOB has reduced estimates of tax receipts for the current and next fiscal years by $5.7 billion since … to bolster the state’s rainy day funds to better prepare for future fiscal challenges.” The budget anticipates …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetState Comptroller DiNapoli Releases Audits
… entitled to reimbursement for expenses to travel from his home to his work area. HCR was required to report the …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-audits