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Opinion 98 - 19
… An installment purchase contract of a fire district is subject to a mandatory referendum. You ask whether an installment purchase contract of a fire district is subject to mandatory referendum. General Municipal Law, … to enter into the installment purchase contract is "subject to a permissive or mandatory referendum, as the …
https://www.osc.ny.gov/legal-opinions/opinion-98-19IX.6.D HHS Payment Management System – IX. Federal Grants
… obtain access to PMS: Go to Payment Management System Web Site: https://pms.psc.gov Select “Request Access” Select …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… or services being paid. Process and Document Preparation: Online Business Units Business Units should use the … it is paying for. Process and Document Preparation: Online Business Units Business Units should use the … it is paying for. Process and Document Preparation: Online Business Units Business Units should use Distribution …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsAwarding and Oversight of Statewide Interoperable Communications Grants
… and distributed based on total score, highest to lowest; Round 3 eligibility was limited to counties that applied but … did not receive any funding in the previous rounds. For Round 5, the Division determined awards using a formula-based system. In Round 5 of funding, issued in March 2017 and totaling $45 …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsState Comptroller DiNapoli Releases Audits
… Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) In accordance with its contract, United is … Transfer Claims Among Merged or Consolidated Facilities (2014-S-18) Medicaid made $1.6 million in actual overpayments …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… the county sales tax distributions, while taxpayers with real property located within the village received an extra …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 94-22
… expenses of the district will be imposed upon benefited real property in proportion to the benefit received, to … and cost of the district which is apportioned to benefited real property in accordance with the district plan is a charge upon each benefited parcel of real property within the district, subject to the limitation …
https://www.osc.ny.gov/legal-opinions/opinion-94-22DiNapoli: NYC Spending Priorities Shifted During Pandemic
… for low-income New Yorkers ($75 million) and expanded slots for the Summer Youth Employment Program ($57 million). …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Town and Village Chief Fiscal Officers Since 1990 the New York State Environmental Facilities Corporation (EFC) , … direct loans, and long term direct loans) and the proper accounting treatment for each loan type: Long Term Leverage … the balance on hand in the borrower's construction fund. Accounting Requirements Each of these programs provides …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsState Comptroller DiNapoli Releases Audits
… of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024 … years, providing no assurance the funds were used for course conversion and OER activities. CUNY also spent …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report. The treasurer did not: … (23%) totaling $33,280 or provide timely monthly reports to officials for eight of the 13 months in the audit period; …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… and expenditure projections in the 2024-25 proposed budget are reasonable. The proposed budget includes revenue … council has not yet authorized. Unless the rate changes are authorized and made in a timely manner, water and sewer …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Analysis of Executive Budget
… picture but also weakens checks and balances over the use of public dollars, according to a report released today by … Washington, questions over state tax revenues and billions of dollars in out-year gaps pose significant threats," DiNapoli said. "At a time of difficult financial challenges, transparency, …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… in FY 2027 and grow to $13.6 billion by FY 2029, based on risks including slowing economic growth, rising costs and … Uncertainty from Washington New York City modified its FY 2026 budget to $118.2 billion, $2.3 billion higher than at … adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After adjusting …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsTown of Lockport – Building Permit Fee Collections (2025M-56)
… an existing structure. Typically, in addition to State and federal building codes and regulations, the town board …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56DiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… Transit (Transit) capital projects found errors throughout the project pipeline that contributed to delays and higher … today by State Comptroller Thomas P. DiNapoli. Many of the problems were tied to MTA’s failure to follow its own … contractors. “This audit found numerous problems in the MTA’s capital projects pipeline that led to delays and …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysOpinion 96-23
… asked whether this provision would exempt a town from the payment of statutory court fees. The town has asserted that … Whether this provision would exempt a town from the payment of statutory court fees …
https://www.osc.ny.gov/legal-opinions/opinion-96-23DiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… Limited course offerings and lack of access to advisors may be keeping students at the City University of New York (CUNY) from graduating within four years, according to an audit … Limited course offerings and lack of access to advisors may be keeping students at the City University of …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… accurate administrative costs to the Department of Health (Department) and whether the Department is … who are economically disadvantaged and/or have special health care needs. The New York State Medicaid program is … between WellCare and a related party, Comprehensive Health Management, Inc. (CHMI), in a timely manner, nor did …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … prior report. However, additional actions are warranted. State Education Department (SED): Brookville Center for … and other insufficiently documented expenses. State Education Department: Building Blocks Developmental …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0