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Opinion 2000-21
… both towns must participate in the formation process. You ask whether, in the case of the proposed formation of a … of more than one town, and the board of trustees of an incorporated village or the boards of trustees of more than … stated and in the manner hereinafter provided, provided all of the territory in such joint fire district shall be …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21State Agencies Bulletin No. 343
… with the following information: Action: Position Change Action Reason: Z02, Bargaining Unit Change Earnings Prog ID: 31 for positions with Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitOpinion 89-51
… FIRE PROTECTION AND PREVENTION -- Contracts (additional payments for the services of private contractors); (cost of … DISTRICTS -- Fire Protection Contracts (additional payments for the services of private contractors); (cost of … There is no authority for the town to make additional payments to the fire company providing fire protection to pay …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 89-50
… CONSTITUTION, Art. VIII, §1: A town may expend moneys to pay for an improvement on private property to alleviate a drainage problem if it is determined that the … existence of a "special relationship", the town, subject to judicial approval, could agree to undertake the drainage …
https://www.osc.ny.gov/legal-opinions/opinion-89-50State Agencies Bulletin No. 2026
… and Deferred Compensation programs are affected. Effective Dates Changes will be made effective in Institution paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… accounts monthly in order to comply with the provisions in State Finance Law (SFL) §107. For full instructions, see … requirements pursuant to SFL §8(9). Annual Confirmation State Agencies are required to reconcile and confirm … to OSC Deputy Comptroller – Division of Contracts and State Expenditure must be referenced and a copy retained by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationDiNapoli Releases Analysis of Executive Budget
… local share of certain Medicaid costs to the property tax cap. It is unclear how the budget proposals or any … analysis also raised concerns about the Medicaid Global Cap. The cap was established in 2011 to promote cost containment …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetTown of Crawford – Town Clerk (2021M-82)
… – pdf] Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former Clerk did not … and remit all collections to the appropriate parties in a timely and accurate manner . As a result of our audit …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Minority- and Women-Owned Business Enterprises (MWBEs)
… State Comptroller Thomas P. DiNapoli is committed to advancing minority- and women-owned businesses by: … Apply Online on the Empire State Development website. Do Business with New York State New York State offers many … to do business with the State’s Common Retirement Fund. Learn More Get Help The Division of Minority and Women’s …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesDiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… quarter of 2022, the number of customers behind on their bills fell by about 50,000 to 1.2 million while the total … Yorkers who continue to have trouble paying their utility bills,” DiNapoli said. “Failure to pay these bills may result in service shutoffs, which increases …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicTown of Dayton – Audit Follow-Up (2019M-221-F)
… the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not … the Town of Daytons Town progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fDiNapoli Urges Parents to Open a College Savings Account for Their Children
… P. DiNapoli said today in recognition of 529 College Savings Day. The investment program, overseen by DiNapoli’s … in a student’s life later." New York’s 529 College Savings Program offers two plans, the Direct Plan and the … of the Internal Revenue Code, which authorizes the College Savings Program, was enacted in 1996. New York’s program is …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenDiNapoli: Rural Counties Face Shortage of Health Professionals
… report by State Comptroller Thomas P. DiNapoli examined healthcare professional shortages in 16 rural counties in New … lives,” DiNapoli said. “Addressing gaps in the rural healthcare workforce to alleviate current shortages and plan … counties presents an additional barrier to recruiting more healthcare professionals. Not all counties have hospitals or …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsNational Investors Call for Workplace Disability Inclusion
… Tobias Read, today called on companies they invest in to create inclusive workplaces that can benefit from … who remain underrepresented in the workforce. Signatories to the joint statement included New York City Comptroller … inclusion provides businesses with a great opportunity to improve their bottom lines, while boosting diversity and …
https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusionExcessive Premium Payments for Dual-Eligible Recipients in Mainstream Managed Care and Health and Recovery Plans (2023-F-39) (Response)
To assess the extent of implementation of the four recommendations included in our initial audit report, Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39-response.pdfMedicaid Program: Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s37-response.pdfExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (2021-S-37)
To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals. The audit covered the period from March 2021 through March 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s37.pdfMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up) (2019-F-53) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Opioid Prescriptions for Medicaid Recipients in...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f53-response.pdfKids in Action of Long Island, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-13) 180-Day Response
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13-response.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2)
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2.pdf