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DiNapoli Releases Bond Calendar for Second Quarter
… planned sale of obligations for the state, New York City, and their major public authorities during the second quarter … billion scheduled for this month, $1.52 billion for May and $463 million for June. The second quarter of anticipated … $3.82 billion during the first quarter of 2016 and $4.95 billion during the second quarter of 2015. The …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases Municipal Audits
… Town of Candor – Fund Balances (Tioga County) From fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either increased significantly or remained at a … bills for board approval, records disbursements (including payroll), signs the checks and accurately reconciles the bank …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… Acting Superintendent Steven A. Nigrelli announced the arrest of Michelle Asquith, the former Town of Poestenkill … and the NYSP for their assistance in this case.” “This arrest demonstrates the hard work of our members and law … taxpayers for her own personal gain and benefit. May this arrest send a strong message that we will not tolerate such …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townForms and Publications
… Claim Forms Blank Claim Form – Use this form if you can’t find … and do not have a U.S. Social Security Number. Reporting Forms Annual notification to Banking Organizations - 04/2025 … List of forms and publications available for claimaints and reporters …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… in the Medicaid program as a participating transportation provider for program beneficiaries. Smith, 46, is the … which are then billed to the Medicaid program by the provider. Group rides are not allowed without prior … by Judge Mark J. Caruso on an indictment charging him with health care fraud, grand larceny, money laundering, medical …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… The Board hired Certified Public Accountant (CPA) firm did not complete fiscal year 2023 and 2024 annual audits in a timely manner. Specifically, the CPA firm completed the 2023 fiscal year audit on January 31, … of the Board ever using an RFP process to contract the CPA firm’s services for the annual audit or an engagement letter …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Avoca Central School District – Procurement (2025M-29)
… School District (District) officials make procurements in accordance with statutory requirements and District … school district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund … budgets that annually overestimated appropriations by an average of $1.3 million (9 percent) per year, or a cumulative … fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mOpinion 2002-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the board's determination must be recorded in the county clerk's office and filed with the State Comptroller within … The board must cause a copy of the order, certified by the clerk, to be published at least once in the town's official …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Utilities (municipal sewer project connected with … for and at the expense of such municipality, any work of construction or reconstruction, including the removal and …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Contract Advisory No. 4
… the Statewide Financial System with Invalid Business Unit and Department IDs Guidance: Agencies may have multiple … Chapter XI, Section 2 - Comptroller Approval of Contracts and General Contracts Processing . Contracts Subject to OSC … Audit ID in the SFS will change (because the Business Unit and/or Department ID will change) this will NOT require a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideCost-of-Living Adjustment
… payment option, even if you selected a different option at retirement. Because the Single Life Allowance pays the … will receive a notice of the change to your net monthly retirement benefit by mail at the end of September. It will … previous and new monthly amounts for your COLA, your net retirement benefit (the total pension payment amount you …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… by the traveling employee or the extra traveler. If the room rate is higher than it would have been if the employee … alone (i.e., upgrading from a $128 single-occupancy room rate to a $168 double-occupancy room rate), the employee may only be reimbursed for the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesCUNY Bulletin No. CU-694
… University of New York (CUNY) campus security and nursing titles who meet the eligibility criteria are affected. … the December 2020 biannual payment for campus security titles and the December 2020 annual payment for nursing titles. Effective Dates The payments will be effective in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, the Supervisor did not … in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State … provided to our office within 90 days, pursuant to Section 35 of GML. For more information on preparing and filing your …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22June 2002: Advance Refunding Bonds
… advance" of the actual redemption and placed in an escrow account pending the call date or maturity date of the old … the proceeds of the new bonds are placed in an escrow account (in a bank or trust company located and licensed to … they can still be advance refunded, but the escrow account is established to pay debt service on the refunded …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsCUNY Bulletin No. CU-370
… To explain the procedures for processing payments for CUNY faculty who have been awarded a summer research grant. Affected Employees Full-time CUNY instructional staff Background Pursuant to an agreement between the City University of New York and the CUNY Research Foundation (CUNY RF), certain instructional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-370-2009-cuny-research-foundation-grant-payments-summerState Comptroller DiNapoli Releases Audits
… assets went unreported in SFS AM, including forklifts, a ticket booth, garages, and dump trucks; and auditors found … and matches individual job seekers to jobs, generates Ticket to Work program (TTW) documentation, and provides …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsXII.8.G Payment Methods – XII. Expenditures
… OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing … Check and two-day ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable Medicaid … Thomas P. DiNapoli. On Feb. 9, the U.S. Department of Justice announced the arrest of two Queens men . They were … An audit of Social Adult Day Care SADC …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programs