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Opinion 92-17
… that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of … Whether a sales tax agreement between a county and all cities within the …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Comptroller DiNapoli Releases School Audits
… segregating duties so that no individual controls all phases of a transaction. They also provide increased …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsState Contract and Payment Actions in July
… million with New York State Industries for the Disabled, Inc. for document scanning services. $1.1 million with Sovos … million to New York City for municipal waste reduction and recycling programs. $1.1 million with Moor-Clark USA, Inc. for fish food at state hatcheries. $1.1 million with …
https://www.osc.ny.gov/press/releases/2019/08/state-contract-and-payment-actions-julyDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… including those related to abuse, neglect, and accident prevention, may be hampered. Serious incidents are … In one instance, youth attempted to escape from Crossroads on May 26, 2020, but ACS did not report it until two days … Education and special education services are provided on site by New York City Public Schools (NYCPS), and ACS is …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… which could exceed $3.9 billion by FY 2027. However, the most significant budget risks are for costs associated with …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomOpinion 88-13
… However, even if that exception applies or the mayor resigns his position as vice-president, he would be deemed to …
https://www.osc.ny.gov/legal-opinions/opinion-88-13“Unwinding” Continuous Enrollment in Medicaid Presents Coverage and Financial Risks
Increased enrollment in Medicaid is a key reason New York has one of the lowest rates of uninsured individuals in the nation (4.9 percent in 2022, according to the U.S. Census Bureau).
https://www.osc.ny.gov/files/reports/pdf/medicaid-unwinding-financial-plan-risk.pdfSpecial 20-Year Plan for Investigators in the Office of a District Attorney (Sections 89-d and 89-d(m))
… System This publication provides a general summary of retirement benefits, rights and responsibilities, and is … for Tier 1 and Tier 2 investigators assigned to the office of a district attorney …
https://www.osc.ny.gov/retirement/publications/special-20-year-plan-investigators-office-district-attorney-sections-89-d-and-89-dmDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… Jason Schmidt today announced the arrest and guilty plea of Angela Smoulder, former Treasurer of the Frewsburg Central School District, for stealing nearly … to light, and recovering the stolen money for the students of Frewsburg.” Smoulder, 27, stole $6,982 in cash from the …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of overtime hours increased by 5.9%, or 1.4 million hours, … state agencies’ overtime and workforce trends. The size of the state workforce, not including SUNY and CUNY, grew for …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025IFB #0001 – Disaster Recovery Services for the Printing, Sorting and Mailing of Payroll Checks and Tax Forms
… Invitation for Bids Issued by the Office of the State Comptroller Issued June 17, 2025 The Office of the State Comptroller (“OSC”) is seeking disaster recovery services for the printing, sorting and mailing of payroll checks and tax forms as detailed in the …
https://www.osc.ny.gov/procurement/ifb0001DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… software testing and security processes were exposed after it caused one of the largest cyber-disasters in history …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitCustodial Service Contract Procurement and Oversight
… Objective To determine whether the selected New York City Department of Education contracting practice was effective in procuring … years at the lowest available price, while maintaining the quality of service. The audit covered DOE’s procurement of … To determine whether the selected New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightDiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… Having no heat or hot water is a hazard that is supposed to be addressed in 24 hours, but the city’s … Having no heat or hot water is a hazard that is supposed to be addressed in 24 hours but …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredDiNapoli Announces Latest Fiscal Stress Scores
… A total of 14 local governments in New York state ended their fiscal year 2023 with a fiscal … releases fiscal stress scores for municipalities excluding New York City twice a year. The scores announced today are … A total of 14 local governments in New York state ended their fiscal year 2023 with a fiscal …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresState Agencies Bulletin No. P-949
Increase in Maintenance Rates and Rules for Determining Taxable Status of Maintenance Deducatons
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-949.pdfIDA Performance Report 2023
Office of the New York State Comptroller, Industrial Development Agencies 2023 Performance Report
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-report-2023.pdfTax Law Section 496-b
Office of the New York State Comptroller, Tax Law Section 496-b, Adult-Use Cannabis
https://www.osc.ny.gov/files/local-government/resources/pdf/tax-law-section-496-b.pdfTax Law Section 496-a
Office of the New York State Comptroller, Tax Law Section 496-a, Adult-Use Cannabis
https://www.osc.ny.gov/files/local-government/resources/pdf/tax-law-section-496-a.pdfAmbulance and EMS Billing
Office of the New York State Comptroller, Accounting Bulletin - Ambulance and EMS Billing
https://www.osc.ny.gov/files/local-government/publications/pdf/ambulance-and-ems-billing.pdf