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Opinion 92-52
… Authority of Great Neck North ("Authority") was created by title 8-B of article 5 of the Public Authorities Law (§1197-a … counties, cities, towns, villages, water districts, utility companies, individuals, firms or corporations , … towns, villages and water districts, but also with private utility companies, individuals, firms or corporations. We do …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 89-41
… mandatory referendum to establish a service award program for the volunteer firefighters of a fire district may be … prior to the establishment of a service award program for the volunteer firefighters of a fire district pursuant to … authorizes the establishment of a "service award program" for the volunteer firefighters of: (1) a "political …
https://www.osc.ny.gov/legal-opinions/opinion-89-41SUNY Bulletin No. SU-53
… will be updated automatically with the increased salary by inserting additional rows using the Action of PAY RT CHG … increase has been applied. The report will be sorted by agency code, then by employee name in alphabetical order. Mass Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-53-march-1-2000-and-march-1-2001-salary-increases-employeesDiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… Thomas P. DiNapoli today urging New York's leaders to take steps that can help protect and strengthen the … The full op-ed is below: New York State continues to mount a steady recovery from the depths of the pandemic’s … and state leaders should think strategically about how to use this "surplus" – by dedicating it to rainy day fund …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesOversight of Adult Care Facilities
… adult care facilities to ensure quality of care and safety for residents. The audit covered the period from January 2018 … with age, disabilities, or other factors. They fill a need for individuals who need assistance but at a less intensive … York State. The Department of Health (DOH) is responsible for the oversight of adult care facilities, primarily through …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesArrochar Meats, Inc.
… direction and oversight of DMNA. Arrochar Meats is a food catering business located in Staten Island, New York, that regularly provides food to the New York Army National Guard (National Guard). We … support how it determined the price paid to Arrochar Meats for the fuel was reasonable. DMNA purchased 18,960 gallons of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incDo We have Your Money? Nearly $200 Million Returned to New York State Residents This Year
… York New York June 3 2:00pm-4:00pm Queens Library at Glen Oaks 256-04 Union Turnpike Glen Oaks, New York Queens June 4 10:00am-4:00pm Shape Up Bushwick …
https://www.osc.ny.gov/press/releases/2015/06/do-we-have-your-money-nearly-200-million-returned-new-york-state-residents-yearImproper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… who were reported as discharged from a hospital but then admitted to a different hospital within 24 hours of the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followAudit Faults Justice Center Records, Raises Questions on Accountability
… acts of abuse or neglect against vulnerable New Yorkers off a registry, a list of individuals prohibited from holding … jobs that involve direct care of patients, according to an audit released by New York State Comptroller Thomas P. … identified three individuals who had been erroneously left off the staff exclusion list after committing serious acts of …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. State Education Department: The Network for Children's Speech, Occupational & Physical … York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsJefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Review of the Enacted Budget: State Fiscal Year 2021-22
… State Fiscal Year 2021-22 April 2021 PDF Version Message from the Comptroller More than a year after the onset of the COVID-19 pandemic in New York, … In addition to federal aid, the Enacted Budget for State Fiscal Year 2021-22 relies on substantial new resources from …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22State Agencies Bulletin No. 1604
… Officers and the Office of the State Comptroller (OSC) in reconciling employees’ Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … Officers must reconcile Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1604-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1675
… Officers and the Office of the State Comptroller (OSC) in reconciling employees’ Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … Officers must reconcile Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1675-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 91-45
… is possible that a town board may have certain potential judicial remedies (see Civil Practice Law and Rules, §§7801 …
https://www.osc.ny.gov/legal-opinions/opinion-91-45East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… District: Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved … consider following the government travel reimbursement rates. When possible, District officials should use NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelOpinion 98-10
… Highway Law, §277 exempts property within villages which form a separate highway district maintained at village …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Selected M/WBE Purchases by Various Facilities
… transactions is not readily apparent; especially in cases where facility staff still did the work of obtaining prices, selecting vendors and picking up the purchased products. These purchases raise certain issues that we …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesTown of Sidney – Budget Review (B4-14-19)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. Local … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Background Checks at Municipal Youth Programs (2012-MS-5)
… a safe environment for community youth participating in municipally sponsored youth programs for the period … regulation for individuals who have contact with children in camps, childcare programs, and therapeutic programs. … environment for community youth through background checks in the hiring and screening of all individuals associated …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5