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Opinion 97-24
… Program (participation by members of the "auxiliary" of an incorporated fire company located within a fire district) … LAW, §§215, 217: The members of the "auxiliary" of an incorporated volunteer fire company located in a fire … company. You ask whether members of the "auxiliary" of an incorporated volunteer fire company located in a fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 99-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Heating, Piping and Air Conditioning Contractors Assoc. v. New York State Thruway Authority , 5 NY2d 420, 185 NYS2d 534; see …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Agencies Bulletin No. 1835
… Purpose The purpose of this bulletin is to provide agencies with tools to assist … State on PAUSE Initiative, the New York State Department of Taxation and Finance, Division of the Treasury is mailing all employee paychecks directly to … The purpose of this bulletin is to provide agencies with tools to assist …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksLocal Sales Tax Collections Up
… (8.4 percent). Conversely, the cities of Gloversville, Salamanca, Olean and Oswego saw their collections decline from the previous year, though decreases in Salamanca and Olean were mostly due to technical adjustments. …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsDiNapoli Honors Community Leaders During Lunar New Year Celebration
… New York State Comptroller Thomas P. DiNapoli hosted a reception in celebration of Lunar New Year on Thurs., Jan. 30 in Brooklyn, New York. Photos of the event, including the individuals and … New York State Comptroller Thomas P DiNapoli hosted a …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationCensus 2020 Response Rates
New York pays more in taxes to the federal government than any other state but ranks last in what it gets back
https://www.osc.ny.gov/censusCity of Fulton – Audit Follow-Up (2021M-184-F)
… not maintain complete, up-to-date capital projects records for each project. The Council did not approve capital … is the City Clerk and the chief fiscal officer responsible for maintaining the City’s financial records including … We could not determine the implementation status for the remaining recommendation because certain capital …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fMonsey Fire District – Audit Follow-Up (2020M-62-F)
… The purpose of our review was to assess the Monsey Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024. … of our review was to assess the Monsey Fire Districts District progress as of October 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… was to assess the Henrietta Fire District’s (District’s) progress, as of January 2025, in implementing our … of Review It appears that the District has made some progress implementing corrective action. Of the four audit … was to assess the Henrietta Fire Districts Districts progress as of January 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… the Montauk Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … assess the Montauk Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fOpinion 94-29
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [edited for … or other agency representing a municipality. You indicate that these appeals generally arise in two proceedings: (1) a … matters are quasi-criminal in nature and that the party represented in a support proceeding is usually …
https://www.osc.ny.gov/legal-opinions/opinion-94-29State Agencies Bulletin No. P-436
1985 Sal Increase, Changes in Location Pay, Calc of Promo Salary of Emp in Adm (02), Operational (03) and Inst (04) Services NU
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-436.pdfFiscal Stress Monitoring System – Schools: Fiscal Year 2022-23 Results
The second-lowest incidence of districts designated in a fiscal stress category since FSMS began, and a look at districts that have been chronically in stress.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-schools.pdfWhere New Yorkers Work
New York was hit hard and early by the pandemic, and job losses occurred in every industry in every region of New York.
https://www.osc.ny.gov/files/reports/pdf/where-nyers-work.pdfTown of Crawford – Town Clerk (2021M-82)
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.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crawford-town-2021-82.pdf2017 Annual Report on Preschool Special Education Audit Initiative
In 2017 OSC completed 23 audits of expenses submitted to SED by preschool special education providers and identified over $12.5 million in disallowances.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2017.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9)
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9.pdfImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2) 180-Day Response
To determine whether the Department of Health (Department) paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2-response.pdfExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up) (2023-F-39)
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program: 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.pdfInappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up) (2019-F-20)
To determine the extent of implementation of the five recommendations made in our initial audit report, Inappropriate Premium Payments for Recipients No...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f20.pdf