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Opinion 95-13
… to pay principal and interest on the bonds, if the bonds do not have a "call" provision. Local Finance Law, §165.00 … to pay principal and interest on the bonds if the bonds do not have a call provision …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli Releases July Cash Report
… in $17.7 million lower than the Division of the Budget’s latest projections but more than $1 billion higher than … billion at the end of July, $25.2 million higher than the latest projections. “Personal Income Tax collections remain … from the previous year and $2.5 million higher than the latest projections. Business tax collections through July …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportDiNapoli Releases Annual IDA Report
… with a record high total value of nearly $136 billion in fiscal year end (FYE) 2023, an increase of 3.1% or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. DiNapoli. “Recent increases in property values and construction costs have contributed to …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportOpinion 2004-4
… employee of the district or an independent contractor, and all compensation is to be paid by the district directly to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4XV.15 Fund Classification Manual – XV. End of Year
… The Fund Classification Manual (FCM) is updated periodically … The Fund Classification Manual FCM is updated periodically …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv15-fund-classification-manualOpinion 91-41
… (authority by petition to compel referendum) TOWN LAW, §81: Town electors may not, by petition, compel the town board … increased. You ask whether, pursuant to Town Law, §81, town electors may, by petition, compel the town board to … p 145; 1988 Opns St Comp No. 88-70, p 137). Town Law, §81 lists several specific questions which may, upon town …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Security Over Critical Systems
… payroll, and benefits; and 45 program staff from partner agencies. NHT issued its own stand-alone, vendor-hosted … areas including governance over Payment Card Industry Data Security Standard requirements, and security controls NHT could improve to minimize the risks …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Town of Colchester , Town of Greene , Town of Kortright , City of Poughkeepsie and … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1141
… Officer Chief Environmental Conservation Officer Park Patrol Officer Trainee Park Patrol Officer Trainee (SPL) Park Patrol Officer Park Patrol … begin for the year of increase being applied. Use sequence number 0 where no row exists or the next available sequence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1141-implementation-2005-2011-retroactive-salary-increases-and-ending-orVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR Item, such as … A Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR Item such as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentState Agencies Bulletin No. 763
… six (6) months (i.e. 13 pay periods) within Fiscal Year 2003-04 are eligible for a prorated Bonus Payment as … worked or charged within each pay period) in Fiscal Year 2003-04. These employees are eligible for a prorated Bonus … accumulated by and including Pay Period 1 of Fiscal Year 2003-04, the employee is not eligible for the Bonus Payment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/763-implementation-bonus-payment-and-other-increases-non-arbitrationComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Deerpark , Town of East Hampton , Village of East Hampton , Halfmoon Hillcrest Volunteer Fire Company , … complies with the property tax cap levy limit. Town of East Hampton – Budget Review (Suffolk County) The significant …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1163
… 2012. ( Payroll Bulletin #1141 ) Affected Employees Agency Police Services Unit (APSU) in BU 31 in the following titles: Environmental Conservation Officer Trainee 1 Environmental Conservation Officer Trainee … Lieutenant Park Patrol Captain Park Patrol University Police Officer 1 University Police Officer 1 (SPL) University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1163-implementation-2005-2011-retroactive-increases-additional-payments-andState Comptroller DiNapoli Releases Municipal Audits
… of Stillwater , Town of Union Vale , Town of Waterloo and the City of Watertown . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… Group codes include PR (patient responsibility) and CO (contractual obligation). CARC 45 occurs when the charge … configured to pay in eMedNY, while claims with a CARC CO 45 are not. All claims submitted for Medicaid members with Medicare and/or other third-party insurance must accurately reflect payments, adjustments …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claimsState Comptroller DiNapoli Releases Municipal Audits
… the time of the audit, the director of probation was under investigation for taking leave from work without charging his …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Public Library – Donations and Circulation Desk (Saratoga County) The board has not established procedures for the … activities. Bovina Fire District – Fund Balance (Delaware County) The district’s available fund balance has accumulated … Village of Nelliston – Department of Public Works Payroll (Montgomery County) The board did not establish policies and …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2013-syracusecharter.pdfWashington Saratoga Warren Hamilton Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
Determine whether Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/washington-saratoga-warren-hamilton-essex-board-of-cooperative-educational-services-2023-183.pdfYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
Determine whether Young Women’s College Prep Charter School of Rochester (School) officials ensured network and financial software access controls were adequate.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/young-womens-college-prep-charter-school-of-rochester-2022-147.pdf