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Opinion 89-42
… term United States Treasury bills issued in book-entry form, which are registered in the name of the village, under … inscribed in the name of the municipal corporation or fire district , shall be purchased through, delivered to and held … Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 2002-15
… in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and … (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and … (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to … on the State’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions February 3, … Budget: Budgeting in a Time of Crisis Subscribe for Latest News and Updates …
https://www.osc.ny.gov/reports/covid-19-february-3-2021State Comptroller DiNapoli Releases Audits
… (DHS) – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) DHS contracted with the … reported costs, that did not comply with the requirements in the Fiscal Manual, Cost Manual, and contract, including: … initial audit found that Parks paid over $229,000 in fees under a construction management contract with the Dormitory …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Education Department: Children’s Education Services Inc. (CES): Compliance with the Reimbursable Cost Manual (2019-S-24) Located in Jamestown, CES is a for-profit special education provider that services … $2,509 in other than personal service costs reported by CES on its for the fiscal year ended June 30, 2015 that were …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… forecasts or otherwise monitor investments to estimate funds available for investment. As a result, the county maintained most of its available-for-investment funds (monthly average of $112 million) in a money market … program, solicited interest rate quotes and deposited funds into a bank account or an investment option already …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Accounts Payable Advisory No. 75
Reminder that agencies may not use procurement cards for agencyspecific contract purchases
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0CUNY Bulletin No. CU-198
… Background DC 37 sends a file to OSC to start, change and cancel these deductions. No agency action is necessary. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Pound Ridge – Procurement … records annually for audit. Bayport-Blue Point Central School District – Lead Testing and Reporting (Suffolk County) … district’s website five weeks late. Harpursville Central School District – Lead Testing and Reporting (Broome …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 91-64
… competitive bidding is required for each contract. 2 Opns St Comp, 1946, p 308 is superseded. This is in reply to your … school year. It appears that in several instances a number of contracts which in the aggregate exceeded the … was based upon a prior opinion of this Office (2 Opns St Comp, 1946, p 308) which stated that when two …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Payroll Improvement Project Bulletin No. PIP-014
… bulletin is to notify agencies of the new arrears process for employees enrolled in the Optional Retirement Plan (ORP) … Arrears Suspense VDC Suspense ER OSC has created a worksheet to assist agencies in calculating pensionable … arrears in 9.1 and were terminated at cutover. Arrears Worksheet Agencies should follow the instructions below to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsUnified Court System Bulletin No. UCS-307
… agencies with instructions for manual payment of the April 2022 UCS Security and Law Enforcement Differential Payment … units who meet the eligibility criteria are affected: Union Name Bargaining Unit Civil Service Employees … with the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawComptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … over $200,000 in pension payments from the New York State and Local Employees Retirement System paid to his deceased … I thank Attorney General Schneiderman for his hard work and partnership in combating corruption across the state.” …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kState Comptroller DiNapoli Releases Municipal & School Audits
… In addition, 10 IT assets, including nine laptops and one printer, were not properly recorded in the district’s …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… liabilities by $4,129. The justices cannot account for the source of this money. Town of Clifton Park – … Officials also did not implement comprehensive procedures for managing, and monitoring user access to, the town’s … practices and be more transparent with how it budgets for the general and highway funds. The board gave taxpayers …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Herkimer … were independently reviewed and approved prior to payment. The board did not appoint someone to audit claims and did not … or other guidance to communicate expectations for the claims audit process. City of Hornell – Business …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… Central School District – Information Technology (Greene County) The district has computer/Internet use policies, but … cybersecurity training. Elmwood Village Charter School – Building Acquisition (Erie County) The building selected by the board appears to meet …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… submitted monthly reports and remitted all fines and fees to the appropriate parties. However, monthly bank reconciliations and accountabilities were not consistently prepared. Town of Farmersville – Town Clerk … totaling $520,000 and found they were recorded properly but were not always remitted to the appropriate parties in a …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… training for individuals who used district IT assets. In addition, personal Internet use was found on computers … reasonably estimate certain general fund appropriations in the annual budget in each year reviewed. Auditors analyzed the budget-to-actual …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-audits