Search
Opinion 95-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … LAW, §52; EXECUTIVE LAW, §§818, 819: The amount billed by a cable television company to a municipal housing … customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the …
https://www.osc.ny.gov/legal-opinions/opinion-95-2State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and the City of Yonkers . "In today’s fiscal climate, budget transparency and accountability for our local … unaccounted-for water. Water Districts 1, 3 and 7 reported deficit fund balances as of December 31, 2016, and all but …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1198
… Security number as the EMPLID in PayServ to using the NYS EMPLID, a system assigned number. This conversion results … typessubmitted to A.I. will need to have the new NYS Employee Id loaded into the EMPLID field [starting … has a valid SSN in the Hire transaction record, the NYS EMPLID value will be assigned during the pre-scrub …
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
… upstate regions lost jobs, the report notes. The Mohawk Valley and the Southern Tier saw the biggest drops in … Job Growth, 2009-2014 New York City 11.3% Western NY 1.5% Long Island 4.9% Central NY -0.1% Hudson Valley 2.4% North Country -1.5% Finger Lakes 2.1% …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highState Agencies Bulletin No. 414
… explain the new certification process resulting from the Payroll System upgrade. Affected Employees Employees who … from leaves, and promotions, that are entered into the payroll system each payroll period, require certification by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsOpinion 89-48
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 10 of section 37. The bonds should be considered a court record and permanently retained by the county clerk. … county shall provide and keep a book called the 'lien bond docket,' which shall be suitably ruled in columns headed …
https://www.osc.ny.gov/legal-opinions/opinion-89-48DiNapoli: Canal Corp. Must Address Gaps
… along the system’s 524 miles of waterways, according to an audit released today by State Comptroller Thomas P. … of these structures could risk serious injury and property damage. DiNapoli’s auditors found the Canal Corp. performs … critical structures were in good condition in recent years due to funding constraints. Auditors also noted that while …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsDiNapoli: Small Businesses Generate $950 Billion in New York
… of New York state’s economy, supporting nearly 3.9 million jobs and generating more than $950 billion in annual … generating the highest overall payroll in New York is financial activities. Just over 44,000 firms in this sector, … employees made up more than three-quarters of all firms. Investment in Small Business DiNapoli’s office invests in New …
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)
… waters, posing risks to the customers of public water systems that may draw from these waters. These events may … treatment works (POTWs) and publicly owned sewer systems (POSSs) to report untreated and partially treated …
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)
… (Board) and District officials properly manage fund balance? Audit Period July 1, 2019 – June 30, 2024 … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) …
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
… (OSC) manages multiple social media sites to keep New Yorkers informed about the work of the agency. The … items. Our social media sites, including Facebook, X, Instagram, YouTube, Flickr, Bluesky, and LinkedIn, are …
https://www.osc.ny.gov/help/social-media-use-policyComptroller DiNapoli Releases Municipal Audits
… , Town of Petersburgh , Village of Pomona and the Seneca County Industrial Development Agency . “In today’s fiscal climate, … reconciliations. Village of Pomona – Financial Condition (Rockland County) Village officials did not adequately monitor …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsOptimizing Medicaid Drug Rebates (Follow-Up)
… Medicaid Drug Rebates (Report 2015-S-1 ). Background The State’s Medicaid program provides a wide range of health care … by the Department. Given the current fiscal stress on state Medicaid programs, we strongly urge the Department to …
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
… New York State Comptroller Thomas P. DiNapoli, trustee of the …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersOpinion 2000 - 13
… in the opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual … in a second volunteer company is automatically deemed to have vacated his or her membership in the first fire … fire company. Town Law §176-b contains provisions relative to volunteer members of fire district fire companies. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Holocaust Survivors
… of the State Comptroller has actively supported efforts to reunite Holocaust survivors and the heirs of Holocaust … with funds that are rightfully theirs. We are committed to continuing this Office’s support for such efforts. If you have been referred to this page as a result of our efforts, please download and …
https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivorsEmployee Incentive and Bonus Payments
… the required written support was lacking because the doctors’ compliance with their contractual performance …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsState Agencies Bulletin No. 1203
… Purpose To inform agencies of changes to the data entry and processing of new Hire transactions in … new Hire transactions online/directly in PayServ Effective Date(s) Effective Tuesday, November 13, 2012, all new hire …
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
… Fire Department treasurer Samantha Hilchey was ordered to pay $16,281 in restitution at her sentencing Monday in … created direct withdrawals from the department's account to pay her National Grid, Verizon Wireless and other personal … and the New York State Police for partnering with us to hold this individual accountable. I urge other fire …
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 … or their families. SBHCs bill Medicaid and third-party insurance for reimbursement, as appropriate. All SBHCs must …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-and