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Power of Attorney
… power of attorney form meets all of New York State’s legal requirements. The form is limited to NYSLRS pension … is not effective until it has been reviewed by NYSLRS for legal soundness. Our review process is simplified for … a durable power of attorney form that meets New York State legal requirements …
https://www.osc.ny.gov/retirement/members/power-attorneyOpinion 98-16
… initial deposit, but no later than on that date. You ask how long a school district must hold moneys paid into a tax certiorari reserve fund before … v Gulotta , 72 NY2d 363, 373, 534 NYS2d 108, 113). As to how long moneys must be held in the fund, section 3651(1-a) …
https://www.osc.ny.gov/legal-opinions/opinion-98-16DiNapoli: Halfway Through the Year, Revenue Hole Persists
… Halfway through the state’s fiscal year, state tax receipts are trailing last year by $2.8 billion, according to the September State Cash Report released by New York State … Halfway through the states fiscal year state tax receipts are trailing last year by $28 billion according to the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsComptroller DiNapoli Releases Municipal Audits
… technology (IT) security awareness training. City of Long Beach – Financial Condition (Nassau County) From July 1, 2014 … with Local Finance Law Section 10.10(e). City of Long Beach – Payments for Unused Leave Accruals (Nassau County) … officials did not prepare periodic fuel reconciliations. Lake Pleasant Volunteer Fire Department, Inc. – Financial …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… of Health – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up) (2024-F-26) … including career advising, tutoring, and personal counseling, throughout students’ enrollment. During the Fall … supported transactions and lack of support that some counseling services to students were actually provided. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… the board. Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (Ontario County) Town officials did … manner. Although the district’s investments were legal, safe and liquid, officials maintained the capital reserve … did not seek competition by obtaining verbal or written quotes for 14 purchases totaling $82,727, which reduced …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsCity of Yonkers – Budget Review (B22-6-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the City to submit its proposed … Includes $33.7 million for contractual settlements. Seven of the City’s eight union collective bargaining agreements …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Opinion 93-1
… conclusion, we cited the Court of Appeals case of People ex rel Church v Hopkins , 55 NY 74, which involved a clerk … of Insurance. The pertinent statute in People ex rel Church , supra , contained provisions similar to … case law which would suggest that the analysis in People ex rel. Church , supra , is no longer valid. Therefore, 17 …
https://www.osc.ny.gov/legal-opinions/opinion-93-1State Comptroller DiNapoli Releases Audits
… (LIRR): Maintenance, Inspection, and Testing of the Event Recorder System (2017-S-8) Auditors determined that the LIRR … has a maintenance and inspection program for its Event Recorder System; however, it was not always in compliance … were five months when the non-functioning ERS exceeded the 10 percent “effective maintenance standard” established by …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsXII.6.E Making an Emergency Payment – XII. Expenditures
… Units how to process vouchers to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior to payment. An emergency procurement is one in which an urgent and unexpected … of Contracts’ approval must be obtained for an emergency procurement if the procurement’s value is over the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentOversight of the Agricultural Assessment Program
… Purpose To determine if the Department of Taxation and Finance’s (Department) Office of Real … Services (ORPTS) is properly calculating and communicating the annual per-acre Agricultural Assessment Values that local … To determine if the Department of Taxation and Finances Office of Real …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programProcurement Practices
… whether the State University of New York – University at Buffalo’s procurement and contracting practices provide … and subsequent information provided by the University at Buffalo through April 5, 2019. About the Program The … of these expenses were paid to two vendors: Buffalo Foundation Activities, Inc. for research-related …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District is governed by … Poughkeepsie City School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andState Agencies Bulletin No. 2008
… (15) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate of the … for the LLS payment, is paid service (including part-time annual salaried service, Paid Military Leave, Sick Leave at … Actions – Payments Not Processed Automatically. Control-D Report Available Prior to Processing Prior to the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsState Comptroller DiNapoli Releases Audits
… Managed Care Payments to Unenrolled Providers (Follow-Up) (2025-F-21) The 21st Century Cures Act mandated that managed … Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2025-F-10) The Department of Health … to identify when a third-party health insurance (TPHI) carrier may be responsible for payments for services …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsXVI.4.A Cash and Investments – XVI. Financial Reporting
… throughout the State. Bank deposits may be under the joint custody of the State Comptroller and the Commissioner of Taxation and Finance or under the sole custody of a specified State Official. Both the State … and the Commissioner of Taxation and Finance are also sole custodians of certain accounts. The State holds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsTown of Hartwick – Financial Condition (2013M-118)
… $146,016 for the fire protection fund, $58,002 for the library fund, and $6,000 for the lighting district fund. Key … tax levy for the general, highway, fire protection, library, lighting district, and water funds was relatively …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2009 through June 30, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147DiNapoli Releases Report on NYS Executive Budget
… poor fiscal management and bond structuring choices that may otherwise occur. The budget proposal to significantly … in the first half of 2024, growing by less than 1%. Stronger growth is forecasted for the second half of the … of 0.4% or $495 million. All Funds tax collections are forecast to grow by 3.4% or $2.6 billion, reflecting …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetOpinion 2004-9
… into pursuant to" Public Health Law §2803-a. Prior to 1998, the exception in General Municipal Law §103(8) applied … (L 1992, ch 732). A corresponding amendment was made in 1998 to subdivision 8 of section 103, to include within the … entered into pursuant to Public Health Law §2803-a (L 1998, ch 622). Therefore, purchases by political subdivisions …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9