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State Comptroller DiNapoli Releases Municipal & School Audits
… maintained complete and accurate inventory records for all IT assets. As a result, the school’s inventory … $259,178. The treasurer did not file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the State … As a result, the district may not have received the best price for the goods and services it purchased. Town of …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… (Follow-Up) (2023-F-33) The New York Employment Service System (NYESS), administered by the Office of Mental … managed care payments for drugs, which led to improper MCO payments for drugs from manufacturers. Additionally, … the audit identified nearly $50.3 million in improper MCO payments for drugs from manufacturers without NDRAs at …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Latest Fiscal Stress Scores
… New York state ended their fiscal year 2023 with a fiscal stress designation, the same as a year ago, according to a … designations were based on the State Comptroller’s Fiscal Stress Monitoring System (FSMS) scores, including eight that … “The number of local governments designated in fiscal stress fell to historically low levels over the past two …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… sellers. DiNapoli has been monitoring and reporting actual local sales tax revenues on a monthly, quarterly and …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsComptroller DiNapoli Releases Municipal Audits
… FD Greene Co Hewlett Bay FD Long Lake FD No 1 Town of Milford New Woodstock FD Town of Pierrepont and the City and …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 90-48
… Contracting Co. v Cohen , 23 AD2d 718, 257 NYS2d 118; NYS Asphalt Pavement Association, Inc. v White , 141 Misc 2d 28, … relevant information as part of the bidding process" ( NYS Asphalt , supra , 141 Misc 2d at p 35, 532 NYS2d at p 695; … opportunity to rebut the charges ( Schiavone , supra ; NYS Asphalt , supra ). July 16, 1990 Dr. Glenn E. Grube, …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 93-33
… a publication which is entered as second-class matter at a post office located outside the boundaries of the school … a publication which is entered as second-class matter at a post office located outside the boundaries of the school … in a publication which is not entered at the United States post office as second-class matter, we believe it is clear …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Controls Over the Collection of the Public Safety Communications Surcharge
… to: support emergency operations, make improvements to 911 call centers, and enhance the capabilities of first … centers, such as the federal mandate for Next Generation 911 systems. The current Surcharge applies to any two-way … (i.e., landline) or otherwise provides access to emergency 911 communications, with the exception of prepaid wireless …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is … in place as required by law. We also sought to determine what mental health services are available at the school … schools with recommendations on how to help students and what resources were available. While not assigned specific …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsState Comptroller DiNapoli Releases Audits
… Office of Temporary and Disability Assistance – National Directory of New Hires Data Security (2023-S-43) The Office … As part of managing these programs, OTDA obtains National Directory of New Hires (Directory) data including information on new hires, quarterly …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsXIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure … infrastructure assets Depreciation and modified approach for infrastructure capital assets College and University …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsOpinion 95-3
… a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions or any combination … a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement admissions. In view of the … a limited sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions, or any …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 95-10
… cemeteries, other than private burial grounds, which are abandoned or not controlled by any existing board or body and … no minimum number of times is prescribed (see 1973 Opns St Comp No. 73-1016, unreported; 23 Opns St Comp, 1967, p … of the Town Law and amendments to the statutes relating to abandoned cemeteries which have taken place since 1901. In …
https://www.osc.ny.gov/legal-opinions/opinion-95-10New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… State’s agricultural receipts came from crops grown for animal feed in 2020. 1 According to the New York State … information on farming, encompassing both crop and animal production. As shown in Figure 1, employment in animal production grew steadily in the years leading up to …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… POLICIES This section provides an overview and guidance to Business Units regarding voucher workflow in the Accounts Payable module. Online Business Units should document voucher … comprehensive and transparent information. The final user to approve a voucher prior to submittal to the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleOverview – World Trade Center Presumption
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, you may be able to take advantage of the World Trade Center Presumption Law. It provides a presumption that, … disabled, this law will help you qualify for a World Trade Center accidental disability presumption or help your …
https://www.osc.ny.gov/retirement/publications/world-trade-center/overviewCost-of-Living Adjustment – New Career Plan
… requirements, including age and number of years retired, your retirement benefit will permanently increase … caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 percent or … adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Career Plan
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Police and Fire Plan
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustment