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Opinion 90-30
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the … services is not liable for any such fee. This is in reply to your letter concerning fees for recording satisfactions of …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 93-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy (entitlement to salary fixed for clerk in the event of a vacancy) COUNTY …
https://www.osc.ny.gov/legal-opinions/opinion-93-1DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… savings and closing future budget gaps, according to an analysis released today by New York State Comptroller … years,” DiNapoli. “While New York City’s economy continues to grow at a solid pace, the city should continue to … than had been expected and personal income tax collections have been strong. The Office of the State Comptroller …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… – April 8, 2024 We extended the audit scope period forward to June 30, 2024, to analyze financial trends. Understanding the Audit Area A … Board was not as transparent with taxpayers as they could have been during the budget process. Of the $94.4 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… the working class that are largely temporary, according to DiNapoli’s report. These minimal tax benefits, along with … will put a larger burden on New Yorkers trying to make ends meet. “Many of the tax benefits in the federal … from the deduction for tipped income, could potentially have their federal tax burden eliminated while childcare …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesState Agencies Bulletin No. 2011
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and … Pay Mid-Hudson Adjustment (LMH) will receive an increase to Location Pay. OSC will systematically process the increase … Employees in Bargaining Unit 01 and Bargaining Unit 21 who have a Payroll Status of Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Comptroller DiNapoli Releases Municipal & School Audits
… relied on an engineering firm and a financial advisor to manage capital projects, it was not aware of project … source shortfalls. Moreover, a portion of the costs to construct water districts was unfairly paid for by … Had the district claimed all eligible services, it would have realized revenues totaling $23,169. Town of …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… have been released. New York City Department of Social Services – New York City Department of Homeless Services: … not implementing one. New York City Department of Small Business Services: Facilitated Programs to Assist Small … of housing for senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-auditsPayroll Improvement Project Bulletin No. PIP-014
… Purpose The purpose of this bulletin is to notify agencies of the new arrears process for employees … The Office of the State Comptroller is upgrading PayServ to PeopleSoft version 9.2 on March 15, 2021. To reduce … Benefit Plan. This is the Benefit Plan the employee should have been enrolled in when the contributions were missed. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsOpinion 98-2
… COMMISSIONERS -- Reimbursement for Expenses (dinners after board meeting) FIRE DISTRICTS -- Apparatus and Equipment (control … pay for post-meeting dinners of members of a fire district board of fire commissioners when a monthly meeting commences …
https://www.osc.ny.gov/legal-opinions/opinion-98-2XIV.15 Updating Agency Contacts – XIV. Special Procedures
… Yes, for those required by law Compensated Absences Representative Responsible for reporting compensated absences … Annual Financial Reporting Package Yes Financial Reporting Representative A minimum of one representative required for each topic for the Annual …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsXII.4.A Vendor Requests for Payment – XII. Expenditures
… AND POLICIES State Finance Law § 109 requires vendors to submit a certificate to the Office of the State Comptroller (OSC) with each claim … is the responsibility of the vendor and the Business Unit to ensure the calculations resulting from information entered …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… . The process will identify any eligible personal service (PS) charges since the prior FBIC run. The FBIC process will … specific for each agency. These rates will be applied to PS disbursements from Federal and other dedicated revenue … of ‘FIE’ . Bulkload agencies must enter these journals online in order to enter the appropriate source code. The use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationOpinion 91-33
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … MONEYS -- County Treasurer's Fee (applicability of fee to interest earned on deposit of bail) -- Deposit and Investment of (duty of county treasurer to deposit bail in interest-bearing account); (maintenance by …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Information Technology Governance Security Self-Assessment
The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.
https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdfImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12-response.pdfImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12)
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12.pdfHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for CDBG and HOME (Follow-Up) (2023-F-42)
To determine the extent of implementation of the recommendation included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f42.pdfTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-2) 180-Day Response
To determine whether the costs reported by Field of Dreams, Inc. on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s2-response.pdf