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Freedom of Information Law (FOIL)
… 15th floor Office of the State Comptroller 110 State Street Albany, NY 12236-0001 Fax: 518-473-8940 In Person: … Written requests may be submitted in person at OSC’s main office at 110 State Street in Albany, New York, between … 9:00 a.m. and 5:00 p.m. on weekdays. Upon entering the main entrance, advise security that you are visiting to …
https://www.osc.ny.gov/help/foilDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are … 529 College Savings Program, an investment tool designed to help parents save for college, ranks among the best in the … relief. Contributions made by December 31 can provide up to $10,000 in state tax deductions on 2014 tax filings. …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesNichols Joint Fire District – Procurement (2025M-103)
… [read complete report – pdf] Audit Objective Did Nichols Joint Fire District … and fraud, while allowing interested vendors a fair and equal opportunity to compete. The District purchased … District officials disagreed with certain aspects of our findings, but indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103City of Olean – Budget Review (B1-13-2)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2State Agencies Bulletin No. 1942
… a retroactive salary increase, may receive retroactive pay in their paychecks. The employee’s paystub provides the total … been developed to assist agency review of retroactive pay in greater detail and explain how retroactive payments are … Effective Date (first date PayServ detects a change in the employee’s record) Earnings Begin Date Earnings End …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckSubway Wait Assessment
… Objective To determine whether Wait Assessment performance measurements reported to the Metropolitan Transportation Authority (MTA) Board and customers are accurate and consistently calculated. The … To determine whether Wait Assessment performance measurements reported to the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentOpinion 2006-7
… TOWN LAW §§198(10-f), 198(12); GENERAL MUNICIPAL LAW §122-b: (1) A town may enter into an ambulance service … Law §198(10-f) parallel the provisions found in section 122-b of the General Municipal Law, which authorizes the … pursuant to General Municipal Law §122-b (see 1998 Opns St Comp No. 98-9, p 22). The Legislative history of General …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Corfu , Town of East Hampton , Village of Farmingdale , Village of … DiNapoli today announced his office completed audits of the Village of Corfu Town of East Hampton Village of Farmingdale Village …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 94-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … Law, §11. Endowment moneys in the form of a true trust are governed by the provisions of Estates, Powers and Trusts … and endowment moneys held by a central school district are subject to the provisions of General Municipal Law 11 …
https://www.osc.ny.gov/legal-opinions/opinion-94-15City of Lackawanna – Garbage Collection Fees (2021M-206)
… Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key … of Lackawanna City officials properly assessed and billed solid waste garbage collection fees garbage fees …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Implementation of Suicide Prevention Task Force Recommendations
… groups, people with disabilities, LBGTQ+ populations, and youth. Between 2018 and 2021, suicide rates increased among non-Hispanic Black or African American populations ages 10-24 (36.6% increase) and ages …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsState Comptroller DiNapoli Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … 2021 adopted budget. Adequacy of 2021 Budgets – Town of North Hempstead (Nassau County) Town of North Hempstead … its policy covered the calculation of the administrative fee. As a result, an administrative fee of $88,815 was …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 98-3
… -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL … 805-a: The appointment of the town supervisor's business partner to the office of town comptroller, by itself, does … the office of town comptroller if he or she is a business partner of the town supervisor. You state that the town has …
https://www.osc.ny.gov/legal-opinions/opinion-98-3DiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… State Comptroller Thomas P. DiNapoli, Ontario County District Attorney Jason MacBride, and Ontario County Sheriff David Cirencione announced that … serves,” DiNapoli said. “She will now be held accountable for her crimes and the Company made whole. I thank District …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kBus Wait Assessment and Other Performance Indicators
… whether Metropolitan Transportation Authority's (MTA) New York City Transit (Transit) and MTA Bus Company (MTA Bus) provide … which – Transit and MTA Bus – provide bus service within New York City. Transit and MTA Bus report key performance … To determine whether Metropolitan Transportation Authority New York City Transit and MTA Bus Company provide passenger …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsEDSS - Glossary of Terms
Terminology related to a Contract Reporter Exemption Request and a Procurement Record
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsGermantown Central School District – Financial Management (2013M-230)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $13.7 million. … the District had operating surpluses totaling $2.7 million for the period, which caused the accumulated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Agencies Bulletin No. 2004
… Retro Code Original Earns Code C25 Covid-19 OT for Ann-2080 2.5 RC5 C72 CH5 Covid-19 OT Hry/Biw 2.5 RO5 O19 O25 OT for Ann 2080 - 2.5 R25 OCS OH5 OT - Hourly/Biweekly 2.5 RH5 OTK OR5 Overtime Recall Ann 2080 2.5 RR5 ORC E25* Extra Service Hourly 2.5 RE5 ES1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleCity of Yonkers – Budget Review (B17-6-10)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… System (SFS). When a Business Unit receives a paper invoice from a vendor for goods or services provided based on … order to liquidate the funds encumbered. Each electronic invoice submitted by a vendor must reference a purchase order … voucher in the Accounts Payable module from the electronic invoice. When the voucher is processed it will liquidate the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-order