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Online Services PARIS Account Authorization
This form identifies a user for the purposes of establishing a user account in Online Services account with the New York State Office of the State Comptroller (
https://www.osc.ny.gov/files/online-services/pdf/paris-account-authorization-form.pdfThree Years of the Fiscal Stress Monitoring System - Results for Municipalities with Fiscal Years Ending on December 31, 2014
In September 2015, OSC released the third annual set of Fiscal Stress Monitoring System (FSMS) scores
https://www.osc.ny.gov/files/local-government/publications/pdf/threeyearsfsms0915.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.pdfHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49) 180-Day Response
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49-response.pdfUnited Cerebral Palsy Association of Nassau County, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-14) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14-response.pdfDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… drive safely and have valid driver's licenses, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. "Much more needs to be done to ensure the safety of the agency's disabled clients," … NYC drive safely and have valid drivers licenses according to an audit released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State University of … 2011, the State University of New York Downstate Medical Center purchased the Long Island College Hospital, including … Reimbursable Cost Manual ( 2016-S-74 ) Kennedy Child Study Center: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… permits. Individual permits are issued to a single facility, in one location, possessing unique discharge … (DMRs), which are self-monitoring reports that detail facility discharge data. The Department monitors compliance by analyzing DMRs, conducting periodic facility inspections, responding to citizen complaints, and …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantComptroller DiNapoli Releases State Audits
… apparent business needs. Department of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up) … An initial report, issued in March 2013, determined DOT was not collecting all unpaid lease and permit fees. At the time of the audit, DOT was owed $6 million in lease and permit revenues, …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsOpinion 88-42
… to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to … instituting legal action or by exercising its common law right of setoff. 1979 Opns St Comp No. 79-131 is superseded … the self-help remedy of setoff. Setoff is a fundamental right, based on the principle that natural justice and equity …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 92-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and equipment on private property pursuant to contract) STATE CONSTITUTION, ARTICLE VIII, §1; TOWN LAW, §64(2-a): A … with his private business. Article VIII, §1 of the State Constitution, inter alia , prohibits municipalities …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 98-12
… that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Local Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few … that includes a thematic map highlighting the share of sales tax revenue that counties allocate to other local … Most counties in New York State share some portion of their local sales tax revenue with cities towns villages …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… wages citywide, and contributed $55 billion in taxable sales to the City’s economy. Taxable sales in retail trade … sector jobs and $16 billion in total wages in 2019. 3 The sector provided about one in 11 private sector jobs … 2009 to 2019, retail employment in the City grew by 19.7 percent, more slowly than total private sector employment …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Continuing Crisis: Drug Overdose Deaths in New York
… drugs is a tragedy, depriving families of loved ones and damaging communities in countless ways. In October 2017, the U.S. Department of Health and Human Services declared a public health emergency due to … nation. That year, more than 70,000 individuals nationally and nearly 4,000 New Yorkers lost their lives to a drug …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkXII.5.H Appropriate Payment Amounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State … documentation to the Office of the State Comptroller in accordance with Section 3 - Record Retention - Accounts … In accordance with Article 7 Section 109 of the State Finance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
Article 6 of the State Finance Law requires the Comptroller to classify each fund not classified by law into a fund type for financial reporting purposes in conformance with GAAP
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrState Agencies Bulletin No. 2181
… Purpose: The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt … Employees: Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are … electronically furnish Form W-2, Wage and Tax Statements to employees if the following requirements are met: Each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2State Agencies Bulletin No. 2282
… employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2024 tax year. Affected … in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background: In … are met: All employees who opt out of receiving a paper Form W-2 statement must provide consent. The consent by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2282-new-york-state-payroll-online-nyspo-electronic-delivery-2024-form-w-2State Comptroller DiNapoli, Congresswoman Meng and Council Member Ung Return Lost Money to Flushing Businesses
… Lunar New Year brings hope for good fortune, and State Comptroller Thomas P. DiNapoli visited local, small businesses in Flushing Queens Saturday to present owners with unclaimed funds checks. Congresswoman Grace Meng, New York City Council Member Sandra Ung and Flushing Chinese …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-congresswoman-meng-and-council-member-ung-return-lost-money-flushing