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Opinion 98-5
… prohibited interest in a contract if he or she submitted a bill to the county department of social services for payment … prohibited interest in a contract if he or she submitted a bill to the county department of social services for payment … a funeral director would have a prohibited interest in a bill submitted to the county for the costs of burying a …
https://www.osc.ny.gov/legal-opinions/opinion-98-5DiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… Water, Clean Air and Green Jobs Bond Act, DiNapoli warned that the federal government should expand its funding and … like flood plains and wetlands that can help control storm water and projects to protect infrastructure from … of a county. From 1996 through 2024, events have increased over time, with three out of the four years with the highest …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyState Comptroller DiNapoli Releases Municipal & School Audits
… timely manner, the clerk did not always remit funds to the commissioner in a timely or accurate manner. Remittances to the commissioner for non-mortgage fees totaling approximately … $95,000 (dating back to 2007) were not remitted to the commissioner, approximately $94,000 in revenues generated …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1903
… the next performance advance (see OSC Actions). Control-D Report Available Prior to Processing The following Control-D report will be available for agency use on 03/25/2021 … effective date. Note: OSC is including COVID Leave codes in this bulletin as a safeguard to ensure information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1903-april-2021-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1904
… the payment effective date and to prevent these employees from receiving the April 2021 PEF Performance Advance. If … review after the automatic payments have been processed. All reports will be sorted by Department ID, then by employee … – Mass Increment Payment Report This report identifies all employees who received the automatic April 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1904-april-2021-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 2007
… Payroll Earnings mailbox; please include the Department ID and ‘LLS Correction Sheet’ in the Subject line. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1897
… will be the same as an employee’s regular paycheck. Pay Cycle/PP Type Eligibility Date Effective Date Check Date … payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a BU02, BU03, BU04 or BU47 position on 03/31/2021; and Has a Pay Basis Code (Comp Rate Code post conversion to version …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1897-april-2021-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-113
… Division of Housing and Community Renewal Bulletin No DH113 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-113-april-2021-district-council-37-dc-37-rent-regulationAccounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts informs State agencies about the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… 1.66 percent of your Final Average Earnings (FAE), up to a maximum of seven years. These plans do not allow for …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than $300,000 from the … A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than $300000 from the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Opinion 88-73
Whether a town of the second class may establish a capital reserve fund for improvement district purposes
https://www.osc.ny.gov/legal-opinions/opinion-88-73State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on state budget negotiations. “The Governor and Legislature are … New York State Comptroller Thomas P DiNapoli issued the following …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… New York State Comptroller Thomas P. DiNapoli today announced the arrest of Jennifer Colucci, 41, of … Junction, N.Y., for allegedly stealing more than $88,000 in tax funds collected for the use of the town of Beekman and … the government in the second degree and was arraigned today in Beekman Town Court before Judge Robert …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherAmortization Schedules and Payoffs – Contribution Stabilization Program
… account. From your Account Homepage, click the “Access Billing Dashboard” button. Choose your location code and … Click the “Amortization Schedule Review” link on the Billing Dashboard. You will be able to search for a specific … based on a payoff date of your choice: From the Billing Dashboard, click the “Amortization Payoff Calculator” …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsCity of Troy – Budget Review (B19-5-8)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … the City with a limited amount of flexibility in the event of unforeseen circumstances that may require additional … significant increased salary and wage costs in the event that the CBA is settled in 2020. The City’s proposed …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
Determine whether costs reported by United Cerebral Palsy Association of the Rochester Area Inc on its CFR were prprly calculated adqtly documented allwbl
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAudits of Local Governments: The Audit Process
… districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: The audit team conducts a survey of organizational and operational … supervises the day-to-day activities of the onsite audit team. Preliminary Audit Findings: The audit team and local …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… [read complete report – pdf] Audit Objective Did the Town of Guilderland (Town) officials properly budget for and … the Audit Area Counties are authorized to share some of their sales and use tax collections with certain local … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Background The overall goal of IDAs is to advance the job opportunities, health, general prosperity, and economic … and the County Planner. However, there were no written job duties for the ACIDA Director. As such, it was not always … involving the purchase of land and installation of a water line. The Board failed to use appropriate evaluation …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internal