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VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made … to which the appropriation is made and the Director of the Budget. This repayment agreement must also be approved by OSC Bureau of Contracts (OSC BOC). Note: Per Section 93 of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… Fire Department Company Number 1, Inc. (Department) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – April … financial activities. The Treasurer maintains custody of, deposits and disburses all Department funds. An …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyState Comptroller DiNapoli Releases School Audits
… did not properly account for leave accruals for 22 of the 49 employees’ accrual records tested. The district may … timekeeping records did not match, reflecting a difference of 15 days; and two employees received a total of 81 more days of leave than their collective bargaining …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… could achieve greater savings by modifying the terms of the program. For example: the district should review the eligibility requirements of the program for married couples and family members … if it had more cost-effective buyout requirements. Village of Solvay – Financial Management (Onondaga County) The board …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYRA's Future Uncertain
… could be a long shot.” In September 2008, upon renewal of its exclusive franchise, NYRA entered into a bankruptcy … to New York state. In return, the state forgave nearly all of NYRA’s debt obligations. In addition, a Franchise … financial operations. A temporary Reorganization Board of Directors was also created in 2012 after more financial …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… federal government to provide relief, as it has after each of the last two recessions. “The scope and devastation of the COVID-19 pandemic has created a significant revenue … found that the city’s initial budget gaps, inclusive of risks identified by DiNapoli, prior to the COVID-19 …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesSUNY Bulletin No. SU-325
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Chapter 337 of the Laws of 2019, which implemented the 2019-2023 Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesHow to Make a Vendor Responsibility Determination
… to do business in New York; a satisfactory record of integrity; and an acceptable performance record on past … on a case-by-case basis. No specific response or piece of information from the vendor should automatically trigger a … When reviewing a vendor, you should rely on the scope of the contract to help guide you in determining what …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationContract Advisory No. 28
… New York State Contracts. The updates include the addition of Section 27, Admissibility of Reproduction of Contract, which addresses the electronic reproduction of …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/28-updates-appendixState Comptroller DiNapoli Releases Municipal & School Audits
… Fund purposes and properly allocated. However, Town of Riverhead officials did not always record dates … or provide timely monthly reports to officials for eight of the 13 months in the audit period; or prepare bank … officials paid unapproved overtime totaling $2,176. Town of Cobleskill – Budgeting (Schoharie County) The board did …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Ticonderoga – Capital Project Management (Essex County) … board did not provide adequate oversight and management of capital projects. Town officials did not monitor activity … million were not recorded in the accounting records. Town of White Creek – Disbursements and Annual Financial Reports …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsCredit for Military or Additional Service – State Police Plan
… us . For military service requests, attach/include a copy of your Certificate of Release or Discharge from Active Duty (DD-214). (It must … For additional service requests, you should provide proof of your service such as W-2 forms and pay stubs. We will …
https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-serviceCredit for Military or Additional Service – Special 20- and 25-Year Plans
… us . For military service requests, attach/include a copy of your Certificate of Release or Discharge from Active Duty (DD-214). (It must … For additional service requests, you should provide proof of your service such as W-2 forms and pay stubs. We will …
https://www.osc.ny.gov/retirement/publications/1517/credit-military-or-additional-serviceOpinion 91-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … upon petition, be submitted to referendum. The imposition of a limitation on real property tax increases is not one of …
https://www.osc.ny.gov/legal-opinions/opinion-91-41DiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… announced today. “The defendant allegedly took advantage of her father-in-law’s death to personally profit, buying … bank account,” DiNapoli said. “Thanks to the work of my investigative team and Broome County District Attorney … his passing. The state retirement system became aware of Burnett’s death in July 2022 and stopped payments. After …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsDiNapoli: Buffalo Woman Pleads Guilty to Stealing Her Deceased Grandmother's State Pension Payments
… today. The defendant, Bernadette Russell, was convicted of grand larceny. “Bernadette Russell schemed to hide her … retirement system,” DiNapoli said. “Thanks to the work of my investigative team and the Erie County District … retirement system, this defendant stole from the taxpayers of New York. I want to thank the New York State Comptroller’s …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-paymentsPublic Authorities – 2022 Financial Condition Report
… New Yorkers pay for public authorities in a variety of ways including service charges, tolls, fees, and in some … $20 billion in contract payments. The fiscal stability of the State is often intertwined with certain public … own purposes, public authorities issue debt on behalf of the State for which the State provides the funds for …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesXIII.2 Overview – XIII. Employee Expense Reimbursement
… Payable module. Non-employees may also take advantage of the State’s eSettlements process. The SFS prevents an … to Section 2.A – Expense Report Mandatory Header Fields of this Chapter for additional information. The SFS also … if the employee owes money to the State as a result of previous expense reports (i.e., Due to State). Please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewImproper Medicaid Payments to Eye Care Providers
… for participation in the Medicaid program. The Department of Health (Department) requires Medicaid providers to … do not meet federal and State requirements. As a result of these weaknesses, six eye care professionals who did not … 34 provider identification numbers without disclosing all of their apparent affiliations. We identified 1,177 …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersSky Light Center Inc. – Supported Housing Program
… its Supported Housing Program contract with the Office of Mental Health (OMH). The audit covered the period from … Light, to locate apartments and negotiate leases on behalf of clients, help the clients move into their apartments, and … services. Sky Light is authorized to service a maximum of 90 clients at an annual cost of $1.3 million. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-program