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DiNapoli Commends Legislature for Passing Bill to Modernize Banking Development District Program and Expand Access to Capital in Underserved Communities
… Anderson for their partnership and leadership. Together, we are ensuring that every community in New York … a bank branch in underserved communities. As of June 2026, the State Comptroller’s office has deposited …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-commends-legislature-passing-bill-modernize-banking-development-district-program-and-expandDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… in personal expenses for members, including rent, cable television and college fees, according to an audit released … and fire company members, including utilities, cable television, insurance, college fees, books and rent. In … in personal expenses for members including rent cable television and college fees according to an audit released …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… received 84 cents for every dollar it sent in taxes to the federal government in 2016, a wider gap than three years … received more than they paid. The average return for all states was $1.18 cents per tax dollar sent to Washington. … taxes made up over $1.5 trillion, or 50.3 percent, of all taxes paid to the federal government in FFY 2016. New …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backXII.8 Overview – XII. Expenditures
… to (a) pay vendors that provided goods or services to New York State, or (b) refund New York State vendors or citizens. A voucher that is paid … to the vendor in the form of a check, Automated Clearing House payment, or wire transfer. Sections A and B will … SFS to a pay vendors that provided goods or services to New York State or b refund New York State vendors or citizens …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewMedicaid Program – Claims Processing Activity April 1, 2021 Through September 30, 2021
… providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the … providers were processed in accordance with Medicaid requirements and resulted in correct payments to the providers …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-claims-processing-activity-april-1-2021-through-september-30-2021Medicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… Objective To determine whether the Department of Health’s … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period from October … To determine whether the Department of Healths Departments …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022Coeymans Hollow Fire District – Board Oversight (2021M-211)
Determine whether Coeymans Hollow Fire District District Board of Fire Commissioners Board ensured it had an adequate service contract in place annual financial reports were filed in a timely manner and disbursements were supported and approved
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… sales tax collections in April grew by 45.7 percent over the same month in 2020, State Comptroller Thomas P. DiNapoli … increased significantly, up 10.2 percent or $137 million. All counties, except Oswego County, saw their year-over-year … in those months upward or downward accordingly. In all other months, including April, the payments are based on …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020CUNY Bulletin No. CU-865.1
… was added to Agency Actions explaining that all other payment procedures remain the same and Earnings Codes CN1 and … between the City University of New York and DC37 (2021-2027), SEIU Local 300 (2021-2026), IATSE Local 306 (2021-2026), and the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-8651-reporting-cuny-flsa-compensatory-time-earned-lieu-overtimeDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… in sales tax revenue in 2019, representing 9.7 percent of all local government revenue, according to a comprehensive … York City collected nearly $8 billion or 47.4 percent of all local sales tax revenue, although it only made up 8.7 … counties received $6.7 billion, or 40 percent, of all local sales tax revenue in 2019. Over the past two …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsDiNapoli Announces Latest Fiscal Stress Scores
… State Comptroller Thomas P. DiNapoli announced today. The communities were identified under DiNapoli's Fiscal … year basis (Jan. 1 – Dec. 31). In New York that includes all counties and towns, 44 cities and 10 villages. Eight … areas and develop a plan to address problem areas. For a list of municipalities in stress for fiscal year ending in …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresOpinion 88-4
… for trainees participating in a county foster parent training program. Article 6 of the Social Services Law, which … provide training to each certified foster parent in a training program approved by the department which will … at a foster parent training session are incidental to the training program or facilitate recruitment of foster parents …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 88-75
… in the lawsuit by another firm but that the principal lawyer representing the city has recently left that firm and … costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the case. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-75New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "The Republican tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions would nullify … one million New Yorkers. "Without further action, the bill would force significant cuts to Medicare and would …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Opinion 92-47
… This opinion represents the views of the Office of the State Comptroller at the time … systems. Section 307 of the County Law provides that: All surcharge monies remitted to the municipality by a service supplier and all other monies dedicated to the payment of surcharge costs …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 97-9
… village board members must recuse themselves in connection with a proposed zoning change, under consideration by the … officer or employee has an interest in any contract with his or her municipality if he or she receives a direct … is not prohibited, General Municipal Law, §803 requires, with certain exceptions, that the interest be disclosed in …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 2000-20
… (see Opn No. 81-166, supra). With respect to the payment of membership dues in a firefighters museum, we note …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfers are authorized to move monies without adjusting the classification of the original revenue deposit or … agency. OSC BSAO is responsible for accurate recording of all operating and appropriated transfer journal entries … amounts for Transfers To and Transfers From must equal. All operating and appropriated transfers require the use of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersXII.8.G Payment Methods – XII. Expenditures
… This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing House … ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, printed checks that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Entity Process and Document Preparation: BACKGROUND New York State is involved in providing a full range of services to its citizens. Many of these services are … the use of a conceptual framework to determine New York State's reporting entity. CRITERIA FOR ENTITY …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entity