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Opinion 90-2
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … A village may contract with a town public library which was established by the town within which the village is … for library services with a town public library which was established by the town within which the village is …
https://www.osc.ny.gov/legal-opinions/opinion-90-2State Comptroller DiNapoli Releases Municipal & School Audits
… County) The board did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than … Deposit – Claims Auditing (Broome County) Of the 93 credit card purchases during the audit period, the board did not ensure compliance with the village’s credit card policy and approved 83 purchases totaling $20,659 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… billion, or an average of $161 per resident. New York’s net gambling revenues were the highest in the nation – more … new expansion underway, more casinos will mean more gaming revenue and new jobs, but the long-term impact for the state … additional revenues to balance annual budgets. With this latest addition of casino gambling, the Gaming Commission …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetState Comptroller DiNapoli Releases Audits
… PSC revenues and related activities to ensure that the PSC account is receiving all revenue due. Department of Labor …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of Addiction Services and Supports (OASAS): Problem Gambling … or social impact study to identify the number or location of individuals in need of problem gambling treatment services. As such, the audit …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… solutions.” In New York state, EMS are provided by an assortment of public and private entities. These may be … reports show that county ambulance expenditures increased an average of 16.2% annually over that period, much faster …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesState Comptroller DiNapoli Releases Municipal Audits
… update the sale price of millings in accordance with the current average market price. As a result, 483 tons of … be assured that town IT assets are secured and protected against unauthorized use, access and loss, and there is an … $60,000 from the society and $29,000 from the town. In May 2025, the clerk pleaded guilty to felony grand larceny in the …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-183
… Unit 08 with who are active or on an approved leave of absence on 6/30/11 Background Chapter 113 of Laws of 2008 implemented the agreement between the State of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-183-2011-uup-1-discretionary-increaseLong Island Association for AIDS Care
… submitted to support the reimbursement for employee health insurance (i.e., medical and dental expenses). As a result, we continued our examination of medical and dental expenses claimed for reimbursement by …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careDiNapoli Audit Finds Problems with Arts Education in NYC Schools
… for a diploma. New York City’s Department of Education (DOE) is responsible for ensuring that its public high schools … of instruction for a diploma. DiNapoli recommended that DOE ensure that NYC high school students receive an arts education that …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schoolsService Credit – Divorce and Your Benefits
… pension was established by the State Court of Appeals in Majauskas v. Majauskas. Service credit is a factor in both the numerator and the denominator: 50% x the years of … if purchased after the marriage ends. Additional Service In some cases, members may receive additional service credit …
https://www.osc.ny.gov/retirement/members/divorce/service-creditState Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… New York State Comptroller Thomas P. DiNapoli issued the … statement regarding the agreement announced today on New York City’s adopted budget. "The adopted budget agreement between the New York City Council and Mayor Adams shows the city has … New York State Comptroller Thomas P DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementStandardized Forms – Travel and Conference Expense Management
… A travel reimbursement form should be provided to all employees who are approved to … described above, employees should also be provided with tax exemption certificates when they travel. Local government … district employees are exempt from paying State and local sales or use taxes on hotel occupancy purchased within New …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsCUNY Bulletin No. CU-712
… Purpose The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endDiNapoli: Despite Challenges, Agriculture Among the Most Resilient State Industries During the Pandemic
… Agriculture in New York state paid close to $1 billion in wages and produced roughly $3.3 billion in gross domestic product in 2021, according to a report by … Agriculture in New York state paid close to $1 billion in wages and produced roughly $33 billion in gross domestic …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-despite-challenges-agriculture-among-most-resilient-state-industries-during-pandemicAndover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… audit was to review internal controls over reserve funds for the period July 1, 2007, through April 30, 2013. … five elected members. The District's budgeted expenditures for the 2012-13 fiscal year were $8.2 million. Key Findings … reserves must be prepared and submitted to the Board for review that includes a summary statement of projected use …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsComptroller DiNapoli's Legislative Program
… directly or indirectly contributing to a statewide elected official, a candidate for a statewide elected office, or their authorized political … dollars. Protest Procedures – S.8385 (Comrie) - Requires all state agencies and public authorities to provide bidders …
https://www.osc.ny.gov/legislationXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… users. Effective contract monitoring helps ensure agencies get what they need, provides a basis for payment, supports … the actions that will occur in the event the contractor does not comply with contract terms (e.g., corrective action, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringNYC Construction Noise Complaints Soar
… Auditors selected a sample of noise complaints for 50 incident addresses (see Exhibit A in the audit for …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarState Agencies Bulletin No. 1889
… of OSC’s automatic processing of the December 2020 minimum wage increases for hourly employees and provide instructions … has created Reason Code MWH (Minimum Wage Hourly) to use when paying the minimum wage increase to hourly employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wage