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Operational Advisory No. 14
Federal Billing Changes Due to Implementation of P2P
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/14-federal-billing-changes-due-implementation-p2pOpinion 88-44
… LAW, §§800(3)(c), 802(1)(b): A town board member acquires an interest in the contract between the town and the … to your letter asking whether a town board member who is an employee of an incorporated engineering firm with which … Whether a town board member who is an employee of an incorporated engineering firm with which …
https://www.osc.ny.gov/legal-opinions/opinion-88-44New York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… Growth of telehealth utilization in New York followed the national trend: CMS reported a 2,745 percent increase in … changes that included enhanced flexibility under Health Insurance Portability and Accountability Act (HIPAA) privacy … patient benefits and provider productivity, but does not find decreases in the cost of care. The extent to which …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… and making unsupported disbursements between her three bank accounts. The Clerk worked for the Town from 2014 to … deposits totaling $14,232 were made into the Clerk’s three bank accounts. While we could not determine the source of the … remittances made to the Supervisor from the clerk bank account were not for the appropriate amounts. For 31 of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Statement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… New York is proud to see one of our own appointed to the highest legal position in our nation. Loretta Lynch … New York is proud to see one of our own appointed to the highest legal position in our nation …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyComptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… lost one of its greatest legislators. Assemblywoman Clark and I were “classmates,” who were elected to the Assembly together in 1986. She stood out from the start, for her devotion to her constituents in Queens County and for her tireless efforts to improve the lives and …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use of professional … Reporting Package, no omissions of fact shall be made on the basis of immateriality. The Office of the State … The determination of materiality and the resulting impact on accounting decisions requires the use of professional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityOpinion 90-44
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … general rule of statutory construction, legislative intent may be discerned by considering all parts of a statute …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Pandemic Planning and Care for Vulnerable Populations
… the vulnerable population it serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 pandemic. The audit covered the period from January 2019 … coordinating services for individuals with intellectual and developmental disabilities (IDD) – a lifelong disability …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsOpinion 90-20
… that it is inconsistent with this conclusion. June 8, 1990 Francis L. Real, Mayor Village of Green Island …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Local Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real … tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes … tax revenues are the largest source of revenue for local governments In local fiscal years ending LFY in 2021 …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentCUNY Bulletin No. CU-693
… taxable gross and will be reported on the employee’s Form W-2. The adjustments (AJR and Retro (RXX)) are … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-693-cuny-retroactive-rate-increases-maintenance-workersTown of Lockport – Asphalt Millings Inventory (2025M-55)
… the millings the Town should have on hand. Update the sale price of millings in accordance with the current average market price, as required by the Town’s surplus asphalt millings … bank deposits, monitoring and updating the average market price of millings, identifying who is authorized and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Town of Lockport – Fuel Inventory (2025M-54)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) … for implementing controls to safeguard fuel from unauthorized use and to ensure fuel inventory and usage is …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Accounts Payable Advisory No. 54
… (AP) Mass Upload Tool, and lease vouchers created in the Real Estate Management (REM) Module. Agencies should contact …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalAccounts Payable Advisory No. 39
… Subject Submitting vouchers to OSC for Eminent Domain Judgments Reference Guide to Financial … Operations (GFO), Chapter XII, Section 6.B - Paying for the Purchase of Land Guidance Effective August 1, 2014, … Submitting vouchers to OSC for Eminent Domain Judgments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsUnified Court System Bulletin No. UCS-300
… Unified Court System Bulletin No UCS300 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-300-new-york-state-supreme-courts-officers-association-union-duesNew York City’s Uneven Recovery: Youth Labor Force Struggling
… 1 – Unemployment and Labor Force Participation Rates for Workers Aged 16 to 24 by Geography Unemployment Labor … rates are still significantly higher than those for all workers, at 5.6% in New York City, 1.6% in the rest … have applied to the Program in prior years. At only 75,000 spots prior to the Mayor’s expansion, many were turned away. …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingOpinion 93-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. BONDS OR NOTES -- Variable Rate Obligations (propriety of including a provision to … Whether a variable rate bond or note issued pursuant to Local Finance Law 5490 …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Opinion 93-16
… employees during regularly assigned work periods) WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for … of certain designated activities, in accordance with a system established by the sponsor ( id .). Such …
https://www.osc.ny.gov/legal-opinions/opinion-93-16