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Opinion 95-2
… television company to a municipal housing authority as a "pass through" to the customer of a franchise fee imposed upon … a 5% franchise fee and the cable company has chosen to pass the amount of the fee along to its customers as a … concerning the ability of a cable television company to "pass through" a municipal franchise fee to its customers are …
https://www.osc.ny.gov/legal-opinions/opinion-95-2State Comptroller DiNapoli Releases Municipal Audits
… completed audits of Village of Fleischmanns , Village of Old Westbury , Town of Orangetown , Town of Portland , … of the clerk-treasurer’s records and reports. Village of Old Westbury – Justice Court (Nassau County) The justices … completed audits of Village of Fleischmanns Village of Old Westbury Town of Orangetown Town of Portland Rockville …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1198
… To provide agencies information regarding changes in the processing of Automated Interface transactions and files as a result of the SSN Decoupling project. Affected Employees Agencies … November 9, 2012 will be processed in accordance with the changes described in this Bulletin. Background OSC is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyDiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … steady gains. Job growth was uneven across the state, with New York City gaining three out of four new statewide jobs … sectors, and signs of new growth in the western New York economy.” DiNapoli’s report examines employment, …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highState Agencies Bulletin No. 414
… Affected Employees Employees who require certification or recertification by the Office of Court Administration (OCA). … can be released. Also, paychecks for an employee whose Recertification Date has expired will not be released until … each pay period by OCA to identify all employees whose Recertification Date will expire prior to the last day of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsOpinion 89-48
… for Discharge of Mechanic's Lien". You ask (i) where and how the bonds are to be indexed on your records, (ii) who … Law, §37[8]). Section 37(10) of the Lien Law addresses how these bonds are to be indexed. Specifically, it states … Concerning i where and how the bonds are to be indexed on your records ii who …
https://www.osc.ny.gov/legal-opinions/opinion-89-48DiNapoli: Canal Corp. Must Address Gaps
… The New York State Canal Corporation has not performed inspections as required on a … maintain the state canal system. State law requires the corporation to maintain the system in good condition, and the corporation has established inspection requirements and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsDiNapoli: Small Businesses Generate $950 Billion in New York
… and in New York. New York’s small businesses generated $954 billion in receipts in 2012, the latest figures …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… Department and local health department within 2 hours of discovery and to notify the public and affected and adjoining municipalities within 4 hours of discovery. To ensure appropriate notification, the Department …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSocial Media Use Policy
… The Office of the State Comptroller (OSC) manages multiple social media … The opinions and beliefs expressed by users on our social media sites are those of the users and do not necessarily reflect the views or …
https://www.osc.ny.gov/help/social-media-use-policyComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Central New York Regional Market Authority Town of Coeymans Village of Green Island Town of Petersburgh Village of Pomona and the Seneca County Industrial Development Agency
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsOptimizing Medicaid Drug Rebates (Follow-Up)
… made in our initial audit report, Optimizing Medicaid Drug Rebates (Report 2015-S-1 ). Background The State’s … able to recover a portion of the Medicaid prescription drug costs by requesting rebates from drug manufacturers. We issued our initial audit report on …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followNY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… (Fund), today called on Facebook, Twitter and Alphabet to publicly report what they are doing to enforce the terms of service by which all of their … with Arjuna Capital at each company asking their boards to provide information on what steps they have taken to …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersOpinion 2000 - 13
… that bear on the issues discussed in the opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a … volunteer fire company of a fire district fire department who seeks membership in a second volunteer company is …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Employee Incentive and Bonus Payments
… Purpose To determine if incentive and bonus payments made by the Erie County Medical Center … these incentives. Also during this period, ECMCC offered a bonus program for all MC employees and paid 80 employees a … did not properly administer and monitor its incentive and bonus programs, resulting in $76,254 in incentive payments …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsState Agencies Bulletin No. 1203
… and processing of new Hire transactions in PayServ as a result of SSN Decoupling Affected Employees Agencies entering … and processing of new Hire transactions in PayServ as a result of SSN Decoupling …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1203-changes-online-hire-transaction-entry-payservDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… Former Oakfield Fire Department treasurer Samantha Hilchey was ordered to pay $16,281 in restitution at her sentencing Monday in Oakfield Town … with us to hold this individual accountable. I urge other fire departments to double-check their books and increase …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented … 21, 2013. Background New York State’s School-Based Health Center Program (Program) provides a campus-based health care alternative for preschool, elementary, middle, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andOversight of Persons Convicted of Driving While Intoxicated
… 15, 2010 through December 31, 2014, the courts ordered the installation of 2,166 IIDs for offenders under Probation’s … only 111 IIDs (5 percent) were actually installed, and the installation rate is on the decline. Probation’s oversight of …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicated