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Opinion 91-17
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Competitive Bidding (cannot … pursuant to the exception to competitive bidding in General Municipal Law, §103(8), under a group purchasing … a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, diagnosis or …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Reporting on Foreclosure of Real Property Funds – Kings County
… 1, 2010 through March 13, 2013. Background The Office of Court Administration is responsible for directing and overseeing the administrative operations of all courts in the New York State Unified Court System … the State's 62 counties through 13 districts. The borough of Brooklyn (Kings County) is in the 2nd District. The County …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyAvailable Pension Payment Options – State Police Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … for your lifetime. When you die, the unpaid balance of your accumulated annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated annuity savings contributions have been …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… in Springville, New York, is an SED-approved provider of special education services. LFH offers a range of services and programs to children with disabilities from birth through eight years of age. In 2014, LFH provided preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualState Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… education. In high-need professions such as teaching, nursing, mental health counseling, social work, and other … will also affect the State’s creative economy. New York is home to one of the largest arts ecosystems in the nation, …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opCUNY Bulletin No. CU-329
… given to an individual for study, training or research; it does not constitute compensation for personal services. … portion of a scholarship paid to a nonresident alien which does not constitute a qualified scholarship (i.e. … the agency must use the following process: If the student does not have a record in PayServ, the agency must process a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsSeeking Competition in Procurement Webinar Presentation
Discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-in-procurement-06-22-22.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… also made it appear that they needed more funding to meet operational costs than was necessary by appropriating fund balance to balance the budget. Because realistic budgets were not … variances between the budgets district officials presented to taxpayers and the district’s actual operational results …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Program for the State Fiscal Year Ended March 31, 2024 (2025-M-1) purpose of this report was to ascertain the total … Empire State Supportive Housing Initiative (Follow-Up) (2025-F-11) The Empire State Supportive Housing Initiative’s … of the manufacturer’s drugs. Manufacturers then pay states rebates on those drugs for which Medicaid payments were made. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsArchived: Legislative Session 2017–2018
… – Enhances the integrity, transparency and accountability of the State’s procurement process by restoring the state … the state comptroller to oversee certain contracts of the Research Foundation of the State University of New York, prohibiting conflicts of …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Comptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… guilty plea of Daniel Lynch, a Rochester-area businessman, for working with others to rig the bidding process for multi-million dollar public works contracts in Monroe … guilty plea of Daniel Lynch a Rochesterarea businessman for working with others to rig the bidding process for …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-riggingDiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… said. “April collections were likely affected by a number of factors, including lower gas prices and moderating … York City’s collections totaled $756 million, an increase of 4.1%, or $30 million. Most (49 out of 57) counties experienced some year-over-year decline. …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-yearModel Code of Ethics for Local Governments - Frequently Asked Questions
… provisions with respect to: disclosure of interest in legislation before a local governing body; holding of investments in conflict with official duties; private employment in conflict with official duties; and future employment. The …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… New York state is failing to promote and increase use of a key system designed to assist people with disabilities … Thomas P. DiNapoli. The audit found that the state Office of Mental Health (OMH), which oversees the New York … their contracted employment service providers, make use of the system — and better serve New Yorkers with …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedFinancial Condition and Outlook
… Purpose To determine the financial condition of the State University Hospital of Brooklyn (Hospital). Background The State University of New … City's health care delivery system, providing services to communities with largely uninsured or underinsured … To determine the financial condition of the State University …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 percent, down from 1.81 percent last year, according to data released today by State Comptroller Thomas P. … a levy growth rate of 1.23 percent and below 2 percent for the second year in a row, means they must examine their …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearCity of Newburgh – Budget Review (B19-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Improper Medicaid Payments for Recipients in Hospice Care (Follow-Up) (2019-F-59)
To follow up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper Medicaid...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19f59.pdfFiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18.
https://www.osc.ny.gov/files/local-government/publications/pdf/common-themes-for-school-year-2018-19.pdfFiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18. The report ref
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2018-19.pdf