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Opinion 91-20
… service provider, may send to the user's insurance carrier a copy of the bill for the amount of the fee or … may collect the fee or charge directly from the insurance carrier. This is in reply to your letter concerning the … the user, to directly bill and collect from the insurance carrier of the user, any fees or charges imposed by the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 88-62
… reserve fund to finance) REFUSE AND GARBAGE -- Solid Waste Facility (creation of capital reserve fund to finance … Law, §221(1) authorizes town boards to provide for the collection, separation, treatment, processing and disposal of … §6-c[1][b],[2]). Moreover, we believe the enactment of Local Finance Law, §11.00(a)(6-b), fixing a 10 year period of …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 92-46
… (Opn No. 87-4, supra ; 1981 Opns St Comp No. 81-103, p 104). Applying these general principles here, it appears that … competitive bidding requirements (General Municipal Law, §104-b). At a minimum, these policies and procedures must … which furthers the statutory purposes of new section 104-b (General Municipal Law, §104-b[2][2]). The policies and …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Village Official Heading to Prison for Stealing More Than $100,000
… charged in March with grand larceny in the second degree (class C felony) and falsifying business records in the first degree (class E felony). Her arrest was the result of an audit and … tax payments, permit fees and the sale of a village vehicle and falsified village records in an effort to conceal …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… my parents and grandparents would be so very proud of this recognition.” DiNapoli is the 54th Comptroller of the State …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… New York State Comptroller Thomas P. DiNapoli, Jefferson County District Attorney Kristyna S. Mills, the … said. “Thanks to the partnership between my office, Jefferson County District Attorney Kristyna S. Mills, the … as the executive director of WCHA, a government-funded apartment complex for low-income senior citizens and disabled …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedDiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… settlements and a boost in federal aid, according to a report on the state’s year-end finances issued today by … the state’s bottom line, we can’t expect such windfalls to continue. State leaders need to make sure this money is spent on capital investment or … financial settlements and a boost in federal aid according to a report issued by State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… Justice Kelly Donovan. The prosecutors were assisted by Investigations Bureau Investigator Joel Cordone and … was conducted with the Comptroller's Division of Investigations and the Division of Local Government and … at 1-888-672-4555, by filing a complaint online at investigations@osc.state.ny.us, or by mailing a complaint to: …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentenced-0Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… Justice Kelly Donovan. The prosecutors were assisted by Investigations Bureau Investigator Joel Cordone and … was conducted with the Comptroller's Division of Investigations and the Division of Local Government and … at 1-888-672-4555, by filing a complaint online at: investigations@osc.state.ny.us, or by mailing a complaint to: …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentencedDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… Records (1st degree, E Felony) and three counts of Petit Larceny (A Misdemeanor). She was arraigned today before …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… and Requests for Proposals (RFPs), and the resulting contracts, may be structured on the basis of a fixed contract … renewals following the expiration of the fixed term. Where contracts are structured this way, at the expiration of the … there is a streamlined process that can be used for many contracts that is intended to reduce processing time and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for recording cash and other financial resources, which are segregated for the … Fund captures a fiscal and accounting entity with a selfbalancing set of accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingDiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… State tax receipts through the first nine months of the state fiscal year were $2.5 billion lower than last year, but were $1.8 billion higher than anticipated by … 2019. State Operating Funds spending through the first nine months of the fiscal year totaled $63.9 billion, which …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… her term expired in 2021. She was arraigned in Oneida City Court before Judge Michael J. Misiaszek and is due back in court on Nov. 10. The …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… of this section is to provide guidance to agencies about record retention requirements to ensure documentation … for Expense Reports, please see Chapter XIII, Section 3 - Record Retention – Travel and Expense . Accounts Payable … support vouchers is available to satisfy the State Archive record retention policy, oversight agencies’ auditing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… with grand larceny in the second degree (Class C Felony) for allegedly stealing $51,532.64 of her late mother’s … District Attorney Hoovler and the New York State Police for their partnership and sending the message that those who … pension benefits will be caught and will face consequences for their criminal actions.” “The theft of public funds is …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… the workforce in the rest of the nation increased by 5.1 percent in this period. New York’s workforce decline … were involuntary part-time workers. New York’s labor force participation rate is among the lowest in the nation (ranked … genders in 2021, women at a slightly higher rate than men. Race/Ethnicity While the labor force in New York is …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… for appropriation bills presented by the Governor and acted upon by the Legislature. Finally, a reconciliation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… financial statements. Representatives from each reporting entity are contacted quarterly through email with login …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpXVIII.1 Capital Projects – XVIII. Capital Projects
… State agencies and public authorities to enter individual capital projects in the SFS. The purpose of Budget Bulletin … 1, 2022, and includes a population (i.e., conversion) of capital project data, that – in most cases – resided within … and public authorities, who are spending from State capital appropriations, must i) comply with the requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcip