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Opinion 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-95-3Division of Housing and Community Renewal Bulletin No. DH-108.1
… This bulletin supersedes Payroll Bulletin No. DH-108 . This bulletin is superseded by Payroll Bulletin No. DH-108.2 . Purpose The purpose of this bulletin is to inform the Division of Housing and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… complaint filed today in New York County Supreme Court charges Alvarez with Offering a False Instrument for Filing … offices, his scheme was exposed and he now faces felony charges." "New York City's public financing system is not a … of public dollars in matching funds, according to the charges. New York City's public campaign finance system is a …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateContact Us
… Comptroller’s office returns certain unclaimed property to owners – no claim required. For inquiries, see our … or contact us with the form below. How much is my claim? To protect your privacy and prevent fraud, we can’t tell you … including the amount, and your check will be mailed to the address provided on your claim form within 30 days. …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usVillage of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, … officials paid salaries and wages as authorized, but did not maintain adequate employee time records or ensure … bargaining agreement (CBA). Direct supervisors also did not review or certify payroll registers, a detailed …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37State Comptroller DiNapoli Releases Municipal Audits
… cases were approved between one and 77 days after the 30-day requirement. While the 30 denied cases were accurately … to the town supervisor. The clerk accurately recorded tax collections but did not always deposit collections … timely. Specifically, the clerk did not deposit tax collections totaling approximately $500,000 within 24 …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Latest Fiscal Stress Scores
… A total of 23 local governments in New York state were designated in fiscal stress for local fiscal years ending … System (FSMS) scores. “The number of local governments designated in fiscal stress, while still low, rose over the … towns, 44 cities and 13 villages. This round of scoring designated 14 local governments in fiscal stress, including …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresOpinion 2005-9
… discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board … LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component school district of the central high school district must take the training required by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 1944
… Purpose The purpose of this bulletin is to inform agencies of the procedures and … must be included in the employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is … should be provided by the Agency Vehicle Coordinator(s). This is the person(s) in the agency responsible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2341
… for processing the 2024-2025 Firearms Training and Safety Incentive Program Payment Affected Employees: Employees in … with peace officer status shall be eligible to receive an incentive payment in return for participating in an … Dates: The 2024-2025 Firearms Training and Safety Incentive Program Payment can be submitted beginning in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 1992
… check date. Agencies should verify the employee’s mailing address is up-to-date. Employees who have been inactive for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsVendor File Advisory No. 11
… the correct vendor Location for each transaction in SFS. This will ensure the State does business with the vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of East Hampton – Budget Review (B18-7-9)
… The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Town of East Hampton – Budget Review (B17-7-15)
… The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Town of East Hampton - Budget Review (B19-7-10)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… reimbursements. Kish and Brundage were arraigned before Judge David Szucs in the Town of Caneadea Court and are …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… York State Police, today announced the arrest of former Lake Luzerne trustee Mark McLain for allegedly swindling … advantage of his volunteer position and the citizens of Lake Luzerne’s trust to line his own pockets at the expense … Warren County, the Town of Queensbury, the Town of Lake Luzerne, the state Department of Parks, Recreation and …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… Purpose of Audit The purpose of our audit was to evaluate the selected Town financial … January 1, 2011 to December 31, 2012. Background The Town of Sullivan is located in Madison County and has a population … Town of Sullivan Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Comptroller DiNapoli Releases School Audits
… . Cold Spring Harbor Central School District – Competitive Quotes (Suffolk County) Auditors examined 20 claims totaling … to determine if district officials obtained competitive quotes in compliance with the district’s purchasing policy. … the district’s procurement policy for purchases requiring quotes, officials could improve their purchasing process by …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases School Audits
… funds to increase reserves and accumulate fund balance up to the 4 percent statutory limit. By not establishing …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-audits