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Opinion 91-34
… 551 NYS2d 48; Ajay Blass v County of Erie , 155 AD2d 988, 547 NYS2d 790; Cave-of-the Winds v Niagara Frontier State …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Opinion 2000-7
… This opinion represents the views of the Office of the State Comptroller at the time … district) -- Maintenance Contracts (fire commissioner who is secretary/treasurer and stockholder of company performing … of section 802 provides an exception in those instances where an interest is prohibited solely by reason of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7DiNapoli Releases May State Cash Report
… of $7.8 billion, which was $290.5 million higher than the latest projection and $1.8 billion lower than last May 31. To …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … firm erroneously commingled debt and grant proceeds for capital projects with the town’s operating funds. Village … actually available in the water fund to finance operations for the 2013-14 and 2014-15 fiscal years. Village of …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances … County) The board did not ensure the village’s accounting records were current, complete and accurate, and that … County) The treasurer did not maintain appropriate records or provide the board with monthly financial reports. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1818
… fiscal year until the Legislature passes and the Governor signs the 2020-21 State budget or a budget extender bill to … the Treasury until the Legislature passes and the Governor signs the 2020-21 State budget or a budget extender bill to … bank as soon as the Legislature passes and the Governor signs the 2020-21 State budget or a budget extender bill to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1818-possible-delay-direct-deposit-funds-and-paycheck-distribution-april-1Opinion 89-2
… purchases of goods, supplies and services *** (see also 10 NYCRR, §400.4). The purpose of the exception in General …
https://www.osc.ny.gov/legal-opinions/opinion-89-2DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… The state’s Financial Plan shows a growing structural budget deficit with a cumulative three-year budget gap of $34.3 billion, as forecasted by the Division of … The states Financial Plan shows a growing structural budget deficit with a cumulative threeyear budget gap of $343 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Oversight of New York State Forest Tax Programs
… provide many public benefits, including clean air and water, carbon storage, forest products (e.g., timber), jobs, … annual recommitment; each year a landowner receives a tax break, they must submit an annual commitment form …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsAshville Fire District – Procurement and Board Oversight (2025M-81)
… accordance with New York State General Municipal Law (GML) and provide proper oversight of equipment purchases? Audit … must purchase equipment in accordance with State statute and the fire district’s purchasing policy and provide proper oversight to ensure fiscal responsibility, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Oversight of Homeless Shelters
… of other unacceptable living conditions, including trash piles stored in a children’s play area; holes in walls, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersOn-Time Performance
… Purpose To determine whether Staten Island Railway trains run on time and On-Time … The Metropolitan Transportation Authority’s (MTA) Staten Island Railway (SIR) operates one train line between … St. George Terminal, where customers can connect with the Staten Island Ferry (Ferry) to Manhattan. SIR trains run 24 …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceAdministration of Non-Competitive and Limited-Competition Contracts
… a judgmental sample of 40 of ACS’s larger noncompetitive or limited competition contracts. Key Findings ACS officials … oversight of contractor performance. Officials renewed or extended contracts with some vendors that had poor … vendors, children in their care were abused by employees or foster parents. Consequently, in some cases, the health …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsOversight of Chronic Absenteeism (Follow-Up)
… Objective The objective of this follow-up review is to determine the extent of implementation of the five recommendations included in our initial report, … To determine the extent of implementation of the five recommendations included in our initial report …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followContact Update for State Agencies
… The Office of the New York State Comptroller communicates with State agency … payroll. To get started, log in with your username and password. New York State Comptroller - Online Services Online Help See …
https://www.osc.ny.gov/contact-updateOverpayments of Claims for Selected Professional Services (Follow-Up)
… Background Our initial audit report, which was issued on April 20, 2012, examined whether inappropriate Medicaid … issuance of the follow-up review to provide information on actions planned to address the unresolved issue discussed …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followUnified Court System Bulletin No. UCS-213
… Purpose To inform agencies of OSC’s automatic processing of the … 2014 Salary Schedules. The increase is authorized pursuant to Section 7 of Chapter 400 of the Laws of 2014. Effective … Eligibility Criteria The following employees are eligible to receive the October 2014 Salary Increase (Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-213-october-2014-salary-increase-bargaining-units-sa-sg-sk-and-snOpinion 90-8
… Builders Association v Town of Guilderland , 74 NY2d 372, 547 NYS2d 627). Where, however, a State statute expressly …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 89-57
… Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, §142-c; …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 94-4
… unless the town board or town comptroller, as the case may be, has required an original signature. You ask … voucher, the town board or the town comptroller, as the case may be, may require that the statement be executed only …
https://www.osc.ny.gov/legal-opinions/opinion-94-4