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State Comptroller DiNapoli Releases Municipal and School Audits
… issued. Cuddebackville Fire District – Board Oversight (Orange County) The board did not provide adequate oversight … was not completed and took no action. Town of Clifton Park – Physical Accessibility to Programs and Services … – Physical Accessibility to Programs and Services (Orange County) Of the 595 applicable physical accessibility …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli Releases Bond Calendar for Fourth Quarter
… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Third Quarter
… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-releases-bond-calendar-third-quarterOpinion 89-17
… p 40 is still valid in light of the enactment of chapter 588 of the Laws of 1988. In Opn No. 84-32, supra , we … reserve fund established pursuant to that section. Chapter 588 of the Laws of 1988, effective on September 1, 1988, adds … (1-a) without voter approval. Because of chapter 588 expressly authorizes school districts to establish …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Public Health – 2022 Financial Condition Report
… to peak at over 7.9 million in SFY 2022-23 and return to near pre-pandemic levels of approximately 6.1 million …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… Controls To ensure that you don’t pay unnecessary health insurance premiums for retirees: design a process to verify … CostSaving Ideas Monitoring Health Insurance Premiums for Retirees …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27SUNY Bulletin No. SU-160
… updated provisions regarding Standby On-Call Pay and Recall Pay. Affected Employees Full-time SUNY United … to specific areas are eligible for Standby/On-Call Pay and Recall Pay. The areas of assignment eligible for Standby On-Call Pay and Recall Pay are anesthesiology, biomedical engineering, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-160-standbyon-call-pay-and-recall-pay-suny-uupDiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… engine for their communities and an essential part of our food supply system. They employ thousands of people and … gross domestic product in 2022. Access to fresh, healthy food also adds to the quality of life in the state, but this local food supply was put to the test during the pandemic, and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsIX.8 Overview – IX. Federal Grants
… Amounts received by state agencies that represent a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewOpinion 2006-5
… to mandatory referendum) TOWN LAW §27(1); MUNICIPAL HOME RULE LAW §23(2)(e): A town board may reduce the salary … not more than one fiscal year (Town Law §27[1]; Municipal Home Rule Law §24[2][h]; see, e.g., 1981 Opns St Comp No. … (Opn No. 74-221, supra ). 2 Moreover, while Municipal Home Rule Law §23(2)(e) provides that a local law that …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-6
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement … paid to each participating employee during any year in which the employee performs 1,000 hours of service. An … service. A participating employee is fully vested at all times and is eligible to receive benefits at the "normal …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 92-52
… benefit corporation..." The purpose of the Authority is to construct, operate and manage a water supply and … 98-a of the State Finance Law ... Thus, the treasurer is required to deposit monies of the Authority in one or more … to invest those monies in the same securities the State is permitted to invest its funds pursuant to State Finance …
https://www.osc.ny.gov/legal-opinions/opinion-92-52State Contract and Payment Actions in October
… and payments is available at Open Book New York . Major Contracts Approved Board of Elections $3.9 million with … and station platforms in Tupper Lake, Franklin County. Major Payments Approved Tax Refunds and Credits $2.3 billion … $2.4 million to The Children’s Law Center for the Law Guardian Program. Other Contract and Payment Rejections and …
https://www.osc.ny.gov/press/releases/2023/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in March
… Service $385.2 million with Anthem Healthchoice Assurance Inc. to provide administrative services for the New York … related projects. $1.8 million with Benchemark Printing Inc. for printing of the Conservationist and Conservationist … Plaza in Albany County. $2.1 million with Daniel J. Lynch Inc. to renovate the Unadilla and East Worcester rest areas …
https://www.osc.ny.gov/press/releases/2024/05/state-contract-and-payment-actions-marchOperational Advisory No. 3
… are reminded that if any chart of account string value is changed in the review process, the transaction must be … next scheduled execution of budget checking to ensure the changed values are valid. You are reminded to review the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderState Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City’s fiscal year (FY) 2024 preliminary budget proposal: “The plan takes an … which would be counterproductive to the city, and state’s, economic recovery. “Given better than anticipated …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetIX.6.F Agency Draw Procedures – IX. Federal Grants
… authority has been granted which allows the use of state funds for federal program spending with the expectation that … is received from the federal government, state funds are being used to fund those disbursements. The state … the calculation. The reports can be found by navigating to Menu > Grants > Interactive Reports. Federal grant questions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … organization located in the Finger Lakes region of central New York, is authorized by SED to provide preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualOperational Advisory No. 27
… (GFO), Chapter XIV, Section 2 - Obligation, Accounting and Budget Dates Guidance: Effective April 1, 2017, the … (GFO), Chapter XIV, Section 2 - Obligation, Accounting and Budget Dates , will be changed to be the date the … any financial reporting implications. If you believe that your agency processes transactions that qualify for such an …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmation