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DiNapoli Announces State Contract and Payment Actions for April 2015

… Senate $1.8 million to O’Connell & Aronowitz PC for legal fees related to the matter of former state Senator Joseph … federal Home Energy Assistance Program (HEAP) benefits to assist more than 63,000 New Yorkers with home heating or …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015

IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants

… The Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended … uniform audit requirements for Federal awards. The Act mandated that the Federal Office of Management and Budget … The Single Audit Act The Act was first enacted by Congress in 1984 and was …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984

State Contract and Payment Actions in November

… Student Conservation Education and Stewardship Program. Gaming Commission $223.3 million with Everi Games Inc. for a … Division of State Police $5.8 million with FlightSafety International Inc. for flight and maintenance training. … technology services, including $2.4 million to PSI International Inc., $1.8 million to IIT Inc., $1.3 million to …

https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-november

State Contract and Payment Actions in May

… Comptroller approved 1,872 contracts for state agencies and public authorities valued at $3.9 billion and approved nearly 2.2 million payments worth nearly $14.8 billion. The office rejected 164 contracts and related transactions valued at $310 million and more than …

https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-may

Membership Milestones for Employees’ Retirement System (ERS) Members

… Contents on the left or scroll down to see how your years of service affect your retirement benefits. For specific … job-related death and disability benefits. After 1 year of service credit, you are covered by a non-job-related death benefit. With 5 years of service credit, you become vested and are entitled to a …

https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-members

State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation

… thorough investigation by my office found no evidence that the former Commissioner committed fraud in his public … forward to working with the Executive and Legislature to address the State Comptroller’s internal controls … conflicts related to vendors hired in relation to estates administered by the county; and possible theft of …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnick

State Comptroller DiNapoli Releases Municipal Audits

… The budgets adopted by the board underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … did not include an action ordering the deposit of $6,867 with the treasurer during 2017. Town of West Seneca – Audit …

https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits

Administration of the CityFHEPS Program for Department of Social Services Homebase Clients

… that income was verified, leaving no assurance that only eligible applicants received the housing subsidy. DSS …

https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clients

Opinion 97-11

… Law authorizes the governing body of any "political subdivision", and any "municipality" which is not a "political subdivision", to adopt a local law, ordinance, or resolution … council, board, commission, or bureau of a political subdivision . . ." (emphasis supplied). As used in section …

https://www.osc.ny.gov/legal-opinions/opinion-97-11

Opinion 99-16

… Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties (authority to indemnify … MUNICIPAL LAW, §10: A town may enter into a custodial agreement under which the custodial bank will be indemnified … of an indemnification provision in a proposed custodial agreement. You indicate that the town intends to enter into a …

https://www.osc.ny.gov/legal-opinions/opinion-99-16

State Comptroller DiNapoli Releases Municipal & School Audits

… government and school audits were issued. Village of Ocean Beach – Credit Card Usage (Suffolk County) The village board …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Audits

… to Oct. 31, 2019, state police processed 1,656 kits, but only 356 of them were completed within the time frames … in hard copy form at the time of the audit, of which only a small portion was entered into an electronic system …

https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits

XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures

… and Policies: The purpose of this section is to remind Business Units to verify vendor qualifications prior to … when the vendor is: required to be licensed, certified or registered to practice their profession or occupation within … Physicians, Certified Public Accountants, Architects, Registered Nurses and Dentists. The New York State Department …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualifications

DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak

… workforce development.” DiNapoli’s report also found: Only three of the state’s 10 regional labor markets (Long …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peak

State Comptroller DiNapoli Releases Municipal & School Audits

… policies were followed. Ten checks totaling $249,004, had only the treasurer’s signature. One check for $4,267 payable … unreasonable. In addition, the village fully implemented only one of the seven recommendations from OSC’s January 2025 …

https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1

Opinion 90-56

… LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, by resolution, may provide prospectively for full or partially paid leaves of absence to school district employees engaged in the performance of … Constitution against gifts and loans of public moneys, a school district may elect to provide its employees who are …

https://www.osc.ny.gov/legal-opinions/opinion-90-56

Opinion 95-26

… meeting room if the purpose of the meeting relates to the care and relief of indigent or disabled volunteer … for the retention of necessary records relating to the care and relief of indigent or disabled volunteer … space. If issues arise which directly relate to the care and relief of indigent or disabled firefighters and …

https://www.osc.ny.gov/legal-opinions/opinion-95-26

Opinion 92-13

… be expected to be found in the statute. Applying this test, the Court upheld an amendment to the New York City … of legislative seats. The Appellate Division applied as a test for determining whether the local law violated the … that the title to the local law is adequate to meet this test. Finally, we note that, if the town chooses to act by …

https://www.osc.ny.gov/legal-opinions/opinion-92-13