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III.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… refer small businesses to the 15-Day Prompt Payments for Small Businesses section of the Office of the State … ) for more information on interest eligibility requirements, … support such certification through processes identified for the purpose. Any business determined to not meet the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilitySUNY Bulletin No. SU-294
… and Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new and existing doctoral students in selected programs. Certain comprehensive colleges are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-294-suny-recruitment-and-retention-payments-gsnu-employeesControls Over Revocable Consents
… Objectives To determine whether the New York City Department of Transportation (DOT) has billed and … all structures requiring a revocable consent have one in place. Our audit covered the period from July 1, 2016 …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsOpinion 91-42
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DEPARTMENT -- Villages (authority to … 91-12, p 32). Therefore, they are not required to be held in the custody of the village treasurer pursuant to Village … Law, §119-n). As to the village's home rule power in this instance, we note that villages are authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Seized Assets Program
… Purpose To determine whether the New York Division of State Police properly accounts for … determination is made. As of September 2013, the Division was tracking 5,047 pending seized assets valued at $2.012 … amounts it receives. For 13 assets, the difference between what the Division expected to receive and what it actually …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programOpinion 94-10
… a town may establish a joint human rights commission for the portion of the town located outside a village, and … neither article 12-D nor any other State statute provides for the establishment and operation of a part-town human … they shall have the power to enter into agreements for the performance of their "respective" powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 89-44
… or not they have presided as a justice or have received money in the performance of their duties during the preceding …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Individual Education Plans (IEPs) 1 for students enrolled in special education programs. The District’s 2023-24 special … action. Appendix D includes our comments on issues raised in the District’s response letter. We conducted this audit … of the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Maintenance, Inspection, and Testing of the Event Recorder System
… objectives of our audit were to determine whether the the Long Island Rail Road (LIRR) maintains and inspects its Event …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemSUNY Bulletin No. SU-265
… for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice The Earnings Code DLP or DLS will be displayed on the payroll register. “Discretionary LSP-2 Semesters” or … Questions regarding this bulletin may be emailed to the Payroll Earnings mailbox. … To provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-265-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2018Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… allow you to: Document procedures to help guide management in decision making; Establish priorities and determine … fund capital assets; Identify which assets need attention in any given year; and Inform the public and solicit input on … of the new capital assets needed; The priority in which assets are to be acquired, replaced or repaired; …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… said. "Spending shareholder dollars on politics can be a risky business. When it’s done in the shadows it may result in spending that … the company’s long-term interests and cause real damage to a company’s reputation. Investors need increased daylight and …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingComptroller DiNapoli Releases Municipal Audits
… , Town of Willsboro and the York Fire Department . “In today’s fiscal climate, budget transparency and … engaging the services of professional service providers. In addition, the board did not properly authorize all tuition … Although fund balance increased to approximately $9,000 in 2013, this amount is insufficient to cover unexpected …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-478
… to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact … State. Affected Employees Employees who covered their same-sex spouse in the New York State Health Insurance Plan … State no longer considers the value of a non-employee same-sex spouse's health coverage to be taxable as imputed income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-incomeDiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… New York are providing safe conditions and proper care for seized dogs, but officials could do more to make certain … conditions at these shelters and reviewed shelter records for a sample of dogs that were seized during the period … A review of disposition records and related documentation for seized dogs, however, found instances where animals were …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areSUNY Bulletin No. SU-254
… for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice The Earnings Code DLP or DLS will be displayed on the payroll register. “Discretionary LSP-2 Semesters” or … Questions regarding this bulletin may be emailed to the Payroll Earnings mailbox … To provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-254-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2017SUNY Bulletin No. SU-352
… for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice: The Earnings Code DLP or DLS will be displayed on the payroll register. “Discretionary LSP-2 Semesters” or … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-352-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2023Opinion 97-4
… For purposes of this opinion, we assume that the spouse is not a volunteer or exempt volunteer firefighter. Insurance … Therefore, when an exempt firemen's benevolent association is governed by a special act of the State Legislature and is authorized to receive direct payment of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Assertive Community Treatment Program
… serious mental illness; to support children and families in their social and emotional development and in the early identification and treatment of children’s … recipient data and outcomes. To ensure effectiveness in delivering services, ACT provider teams are required to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programOpinion 2001-10
… of goods and services. Town Law §118 relates to the form of claims against a town. Section 118(1) provides that, … (chapter 9 of the Laws of 1982). Prior to the 1982 amendment, section 118(1) had provided that claims must be … 836 of the Laws of 1970). The express purpose of the 1982 amendment was to eliminate the certification or verification …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10