Search
Opinion 2008-4
… HOME RULE LAW § 10(1)(ii)(d)(3); TOWN LAW §§ 198(4), 202(3), 202-b: The costs of construction of additional facilities or … town park district pursuant to the authority in Town Law § 202-b, are charged against the properties within the park …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 92-45
Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain persons to whom they provide service
https://www.osc.ny.gov/legal-opinions/opinion-92-45DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
State Comptroller Thomas P DiNapoli Fulton County District Attorney Mike Poulin and New York State Police Superintendent Steven G James announced that the former president of the Snowdrifters of Stratford Chad Daley 52 pleaded guilty to stealing $17000 from the nonprofit
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitSelected Aspects of Discretionary Spending
… discretionary spending by the New York State Energy Research and Development Authority complied with its … March 31, 2012. Background The New York State Energy Research and Development Authority (Authority) was created in … New York State Energy Research and Development Authority …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Technology Transfer Program and Royalty Payments (Follow-Up)
… Transfer Program and Royalty Payments (Report 2019-S-10 ). About the Program As part of its duties, the Research …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/technology-transfer-program-and-royalty-payments-followOperational Advisory No. 10
… Subject: Updates to the GFO Pertaining to the new Fringe Benefit & Indirect Cost (FBIC) Automation … process. The new process generates journal entries to the General Ledger in the SFS on a more real-time basis … Updates to the GFO Pertaining to the new Fringe Benefit Indirect Cost …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationComptroller DiNapoli Releases Municipal Audits
… (Erie County) Auditors determined that 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement. In July 2019, Richard A. Lobur, a … when collections accumulated to more than $250. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Comcast Agrees To Disclose Political Spending
… disclosure agreements with 21 of them including Qualcomm Inc., Marriot International Inc. and PepsiCo Inc. Below is a complete listing of the companies with whom …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingState Agencies Bulletin No. 885
… Chapter 617 of the Laws of 2007 amends NYS Education Law, Article 8-B, Section 392 2(c) and Article 125-A, Section … in service” provision of Section 392(4) of the Education Law, and therefore cannot be included toward the completion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementAbout Offering a Retirement Plan – What Every Employer Should Know
… (vesting) after accruing five years of service credit; Build a Cost-Of-Living Adjustment (COLA) into pensions to …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planCost Reporting of Programs Operated by Gateway-Longview, Inc.
… June 30, 2011. Background Gateway, located in Buffalo, New York, is a not-for-profit organization that provides … also included $64,110 in payments for car and cell phone allowances for Gateway’s former Chief Executive Officer …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… Preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are between the … refers students to Amerimed Kids and pays for its services using rates established by SED. The rates are based … $61,453 in other than personal service expenses for space shared by the SED program and the Assistant Executive …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… – Information Technology Equipment Inventory (Genesee County) District officials did not appropriately track and … – Network and Financial Software Access Controls (Ontario County) District officials did not ensure that network and … of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District officials …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsCost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… copayments. The Centers for Medicare & Medicaid Services (CMS) allows state Medicaid programs to determine the payment … fee, or a rate between those two amounts approved by CMS. In New York, Medicaid pays 85% of dual-eligibles’ …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followTidal Basin Government Consulting, LLC
… Purpose The objective of our examination was to determine whether payments the Division of Homeland Security and Emergency Services (Division) made … LLC (Tidal Basin) were appropriate pursuant to the terms of the contract. During the examination period of July 1, …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llcShield of David – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … program and sufficiently documented pursuant to the State Education Departments SED …
https://www.osc.ny.gov/state-agencies/audits/2026/06/26/shield-david-compliance-reimbursable-cost-manualResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report, Responsiveness to Noise Complaints Related to Construction Projects (Report … To determine the extent of implementation of the recommendations in our initial audit report Responsiveness to Noise …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-construction-projects-followSeaford Union Free School District – Capital Assets (2024M-112)
… $3,604, including three iPads and a laminator. 22 graphics cards 1 and 20 computers purchased during the audit period … with District officials, and determined that 15 graphics cards were returned to the vendor and three graphics cards totaling $2,135 could not be returned because they were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… tax (PIT) filers left New York state in 2020, according to State Comptroller Thomas P. DiNapoli. The COVID-19 … with net out-migration quadrupling in 2020 compared to the prior year. While declining in 2021, the net number of … in 2020,” DiNapoli said. “While patterns shifted closer to pre-pandemic trends in 2021, net out-migration rates …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… tax collection growth across New York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 and was considerably lower than the … tax collection growth across New York State slowed to 16 percent in the first six months of 2015 from 3 percent growth …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015