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Opinion 89-20
… and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a … We are in receipt of your letter concerning the town's code of ethics. You state that copies of this code were sent … by the town in its efforts to implement the town's code of ethics. It appears appropriate, however, to discuss …
https://www.osc.ny.gov/legal-opinions/opinion-89-20DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growCincinnatus Fire Department – Financial Management (2025M-91)
… [read complete report – pdf] Audit Objective Did Cincinnatus Fire … for equipment, training and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, … treasurers collected $270,147 and disbursed $317,776 from 13 bank accounts during the audit period, including nine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91Challenging a Determination – State University Police Plan
… As an alternative, you can email your request for a hearing and redetermination to our Hearing … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
https://www.osc.ny.gov/retirement/publications/1823/challenging-determinationWorld Trade Center Presumption – State Police Plan
… If you participated in the World Trade Center (WTC) rescue, recovery or cleanup efforts, and … you should be aware of the benefits provided by the World Trade Center Presumption law. 1 You may be eligible for an … for these benefits. For more information, visit our World Trade Center Presumption page . 1 Updated 12/21 …
https://www.osc.ny.gov/retirement/publications/1518/world-trade-center-presumptionCreditable Service – State University Police Plan
… State University Police Plan information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1823/creditable-serviceComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Elwood Union Free … not verify that the school received the awarded New York State Office of General Services contract pricing for goods … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Employers
Information and resources for participating employers of the New York State and Local Retirement System NYSLRS
https://www.osc.ny.gov/retirement/employersDiNapoli Releases Rockland County Budget Review
… projections in the proposed budget are reasonable, except for the possible revenue shortfall related to the expiration … $10 million to be applied against the outstanding deficit. For access to state and local government spending and nearly … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewInvestment of Retirement Funds
… 2021-2022: Investment of Retirement Funds – S.9051 (Jackson) – Permits investment of retirement funds in …
https://www.osc.ny.gov/legislation/investment-retirement-fundsOperational Advisory No. 29
… or Cancelling Refund, Vendor, Employee Expense, or SSP Checks Guidance : The Office of the State Comptroller … procedures regarding refund, vendor, employee expense, and SSP checks that are returned and/or need to be reissued. The … – Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check Chapter XII.9.G - Reissuing or Cancelling a Refund …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspWage Theft Investigations
… Purpose To determine whether the Department of Labor (Department) is efficiently utilizing its resources … unemployed and connect job seekers to jobs. Its Division of Labor Standards (Division) is committed to safeguarding … New York State workers through vigorous enforcement of State Labor Laws, including the 2011 Wage Theft Prevention …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… the Federal Medicaid Drug Rebate Program (Report 2021-S-11 ). About the Program The Department of Health (DOH) … Services in exchange for state Medicaid coverage of the manufacturer’s drugs. On a quarterly basis, states are … The objective of our initial audit, issued on April 5, 2023, was to determine whether DOH took appropriate steps to …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followTechnology Transfer Program and Royalty Payments (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Technology Transfer Program and … had taken the appropriate steps to protect SUNY’s interest in the transfer of technology and royalties received for IP … Foundation had taken steps to protect SUNY’s interest in the transfer of technology and royalties for projects …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/technology-transfer-program-and-royalty-payments-followComptroller DiNapoli Releases School Audits
… his office completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , Mount Pleasant … spent appropriately and effectively.” Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Opinion 96 - 14
… any contract between the college and the hardware store so long as the consideration under that contract, plus the …
https://www.osc.ny.gov/legal-opinions/opinion-96-14New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f29-response.pdfNew York State Health Insurance Program - Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (2020-S-34) 180-Day Response
To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s34-response.pdfDiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are … resulting in errors that are costing taxpayers, according to an audit released today by State Comptroller Thomas P. … DiNapoli. Auditors also found numerous problems with how the district managed its purchases. "The Rochester City …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsJustice Court Fund: Invoice Billing Program
… and village justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice … JCF has processed the month’s reports for all justices in the municipality, we will send an invoice and billing … the municipality must make payment of money owed in a timely manner. When payment is made, local revenues are …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-program