Search
Opinion 96-22
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to … §6-e[2]). Towns may establish tax stabilization reserve funds for both townwide and town outside village purposes ( … on the use of moneys remaining in capital reserve funds established for a specific capital improvement. These …
https://www.osc.ny.gov/legal-opinions/opinion-96-22DiNapoli: Rural Counties Face Shortage of Health Professionals
… A new report by State Comptroller Thomas P. DiNapoli examined healthcare … professional shortages in 16 rural counties in New York state and found alarming shortfalls in primary care, …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsCity of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Town of Lyndon – Purchasing (2013M-149)
… directed Town officials to consult the Office of the State Comptroller’s publications for guidance. However, this …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Java – Tax Collection Remittance (P1-24-21)
… established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21DiNapoli Releases Bond Calendar for First Quarter
… State Comptroller Thomas P. DiNapoli today announced a … schedule for the planned sale of obligations for the state, New York City and their major public authorities …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterUnited HealthCare – Empire Plan Drug Rebates
… Service (Department) for all rebate revenue due under its contract with the Department for selected drug manufacturers. … from five drug manufacturers. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government, and school district …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesOpinion 89-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties (filing of … loan broker must file a registration statement with the State Comptroller in order to carry on the business. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-89-37State Agencies Bulletin No. 1564.1
… bulletin supersedes Payroll Bulletin No. 1564 . Purpose To notify agencies of the automatic processing of refunds for … withholding. Prior to processing the refund, OSC will submit a refund file to Nationwide, the NYSDCP provider, for … will also provide this population of employees with a Form 1099-R at the end of the calendar year. Paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesDivision of Housing and Community Renewal Bulletin No. DH-112
… letter contained in the 2016-2021 Agreements between the State of New York and the District Council 37 (DC-37), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-112-2020-rrsu-over40-comp-time-ii-cash-outOther Bulletin No. 64
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund instructions for … Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfComptroller DiNapoli Releases School Audits
… physical inventory. Menands Union Free School District – Payroll (Albany County) District officials have established … and correct. Nanuet Union Free School District – Payroll (Rockland County) District officials do not require … for overtime. In addition, officials did not provide the payroll clerk with written procedures for processing the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsCity of Glens Falls – Financial Condition (2013M-150)
City of Glens Falls Financial Condition 2013M150
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… require the businesses to separately report existing and new employees and the related compensation. There is no data …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Attorney and State Police. “Gaylor Jr. betrayed his duty to his community by allegedly stealing funds meant to protect the citizens of Olean to fund his personal business and lifestyle,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentIX.6.E Education Department - G5 System – IX. Federal Grants
… a grants management system known as G5 which was developed in 2007. The G5 system is a full lifecycle, end-to-end, … based on the project’s Accounts Receivable balance in SFS. Payment requests are approved or rejected … automatically based on the amount of available funds in the G5 account. OSC BSAO receives immediate notification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemTown of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2012 to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… or meeting certain objectives in accordance with New York State law. Fund is required on all transactions. Fund is a … means all agencies will be able to access the complete list of Fund codes in the SFS. Fund will be inherited on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingRockland County – Budget Review (B22-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2023 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility under Article 2, Section 8 of the State Finance Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assets