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DiNapoli Appoints Top Retirement System Staff
… New York State Comptroller Thomas P. DiNapoli has named Colleen Crawford Gardner as Executive Deputy Comptroller and Melanie Whinnery as Deputy Comptroller of the New York State and Local Retirement System (NYSLRS). “Colleen and Melanie are highly experienced government …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… the correct purchase order. The credit memo will reverse the accounting of the original voucher. Depending on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… whose contracts are subject to the State Comptroller’s approval, the Office of the State Comptroller (OSC) will … material change in a procurement contract resulting in a financial benefit to the offerer is covered by the provisions … to a governmental entity. ( Note: To satisfy the requirement regarding offerers’ disclosure, the governmental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actOverview – Governmental Accounting Standards Board
… state and local governments. Two GASB standards, Statement No. 67 and Statement No. 68 , outline how pension plan liabilities are accounted …
https://www.osc.ny.gov/retirement/employers/gasb/overviewXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… The MTA Board determines fare and service levels. Metro-North Commuter Railroad Company (MNCRC) MNCRC became a … will be reimbursed by the Park District of the Town of North Elba and the NYS Department of Environmental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsOpinion 93-2
… was to be superseded by the new provisions (see McKinney's Sessions Laws of 1977, p 578). In reaching this conclusion, …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 90-58
… §805). A "contract" for purposes of article 18 includes only any express or implied claim, account or demand against …
https://www.osc.ny.gov/legal-opinions/opinion-90-58State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … During the past two years, the district's total fund balance has increased nearly $1.6 million, or 43 percent. The … $156,000, or 36 percent over the past three years. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… to sell their notes and bonds at private or negotiated sale to first secure the New York State Comptroller’s … public authority debt issuances. Finally, municipalities, school districts and district corporations are authorized to … Law ( Sections 90.00 and 90.10 ) is that municipalities, school districts and district corporations secure the …
https://www.osc.ny.gov/debt/approvalsShareholders Cheer Lowe's New Green Energy Initiatives
… up to do their part to reduce those impacts," said Winston Vaughan, senior manager of renewable energy at the …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesComptroller DiNapoli Releases School Audits
… School District , Hicksville Union Free School District , Highland Falls-Fort Montgomery Central School District , … methods for the procurement of goods and services. Highland Falls-Fort Montgomery Central School District – … GilboaConesville CSD Hicksville Union Free School District Highland FallsFort Montgomery CSD MadridWaddington CSD and …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Opinion 94-30
… remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY LAW, §39(2)(e): County clerks outside of the City … Practice Law and Rules (CPLR) and section 39(2)(e) of the Judiciary Law. The county clerk has been collecting an index … of New York in accordance with section 39(2)(e) of the Judiciary Law. You ask whether, under section 39(2)(e), the …
https://www.osc.ny.gov/legal-opinions/opinion-94-30DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… Thomas P. DiNapoli is urging New Yorkers to spend and register the gift cards they receive during the holidays to … State Comptroller DiNapoli Urges New Yorkers to Spend and Register Holiday Gift Cards - YouTube … Thomas P DiNapoli is urging New Yorkers to spend and register the gift cards they receive during the holidays to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsX.1 Overview – X. Guide to Vendor/Customer Management
… with multiple New York State Business Units register only once. The assigned ten-digit New York State Vendor ID is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewCapital – 2023 Financial Condition Report
… 2018-19 to SFY 2022- 23, capital spending increased by $1.8 billion (14.3 percent). Spending increases within major … categories included: Transportation, up by approximately $1.2 billion (20.3 percent). Transportation accounted for 51.1 percent of all capital projects spending in SFY 2022-23, up …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalBorder City Hose Company – Financial Oversight (2025M-39)
… management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing from the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Opinion 89-11
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, Chapter 543: The … to rent a room in which to meet, if the meetings are for the purpose of providing care and relief to disabled or …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli Finds Schools Falling Short on Emergency Planning
… filled with errors and plans not being shared with local law enforcement. In New York, the Safe Schools Against … planning requirements. The requirements outlined in the law and regulations do not apply to private schools. For the … communication and collaboration. See the audit for more commentary. Read the audit , or go to: …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningMedicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfExcessive Payments for Durable Medical Equipment Rentals (2021-S-36)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36.pdf