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Opinion 99-16
… 708 of the Laws of 1992, the legislation that enacted the new section 10, the Office of the State Comptroller prepared …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 91-24
… §14-1436: A town, on behalf of a town sewer district, may contract with a county to provide sewer service to properties … within a county sewer district. The cost of such a contract would be financed by the county in the same manner … power, on behalf of a sewer district, to: enter into a contract or contracts with another sewer district or with any …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Model Code of Ethics for Local Governments - Frequently Asked Questions
… ("Model Code"”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsOpinion 96-7
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … COOPERATION -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- Municipal Funds … or contract basis . . ." (emphasis supplied). Thus, in order for fire districts to enter into a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 94-28
… wastewater treatment. Presently, there exists only one sewer district within the county. The study was … (GML), §99-d in connection with planning a possible future capital improvement. You ask whether the cost of the study is … the county must reimburse the general fund from district funds. To the extent the planning relates to a proposed …
https://www.osc.ny.gov/legal-opinions/opinion-94-28DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… to COVID-19. State Spent Hundreds of Millions on Medical Stockpile but Used Little DiNapoli’s auditors determined the … When the public health emergency ended, a Medical Stockpile Steering Committee was created to make … and type of DME should be retained in the emergency stockpile. The committee recommended DOH retain 51,140 DME …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringWebsite Accessibility
… This Website complies with the Accessibility of Web-Based … Information and Applications , published by the New York State Office of Information Technology Services: NYS …
https://www.osc.ny.gov/help/website-accessibilityVillage of Hempstead -- Budget Review (B7-15-7)
… taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the future … is limited. The Village’s proposed budget includes a tax levy of $64,397,475, which exceeds the allowable tax levy … from the tax stabilization reserve to lessen the real property tax levy. The Board has not yet adopted a resolution …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7State Contract and Payment Actions in September
… childhood education and social services under the Agri-Business Child Development Program. New York State Office of … facilities in Onondaga County. $2.9 million for the Small Business Recovery Grant Program. $2.1 million for … million for the Emergency Rental Assistance Program. Other Payment Rejections and Other Cost Recoveries OSC rejected tax …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-septemberCity of Troy – Budget Review (B22-5-7)
… Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7State Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved … build-out of an advanced packaging operation for the NY Power Electronics Manufacturing Consortium Center in … to Monroe County for the rehabilitation of the Greater Rochester International Airport. $4.4 million to Ahern …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-decemberDiNapoli Announces State Contract and Payment Actions for April 2015
… billion for seven Medicaid and Family Health Plus Managed Care Providers, including $7.7 billion to Affinity Health … construction contracts, including $5.5 million with Scott Lawn Yard Inc. for Cave of the Winds Plaza reconstruction at … $2.5 million to the city of New York to administer NYC day care registration. Office of General Services $496,000 to the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015State Contract and Payment Actions in February
… million for the Landlord Rental Assistance Program. Other Payment Rejections and Other Cost Recoveries OSC rejected tax …
https://www.osc.ny.gov/press/releases/2022/03/state-contract-and-payment-actions-februaryState Comptroller DiNapoli Releases School Audits
… the debt reserve, which had a balance of $2.9 million, to pay related debt. In addition, officials did not provide …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Cost-Saving Ideas: Minimizing Unemployment Insurance Costs
… unemployed through no fault of their own. The New York State Department of Labor (DOL) determines who qualifies for benefits and individual employers fund their own programs. Review Claims for Propriety After … Funding Method Local government employees in New York State are generally covered by the State Unemployment …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsDiNapoli Op-Ed in Times Union
… future state debt. The calculation should be based on a rolling ten-year average of the state’s personal income …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… must be approved by OSC. It also provides general policies and procedures for submission of contract-related … transactions in the Statewide Financial System (SFS) and obtaining OSC’s approval where needed. This section … to OSC Review Timely Submittal of Contracts Submission and Retention of Bids/Proposals Multiyear Contract Renewals …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewState Comptroller DiNapoli Releases State Audits and Examinations
… identified several matters that management should address to improve Centro’s information security program for cardholder data and to help ensure it meets PCI requirements. Public Service … consistently applies state laws, rules, and regulations to enforce utility consumer protections related to consumer …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsUnderstanding the Audit Process
… follow a similar process, although they may not result in formal audit findings, conclusions, and …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processCity of Olean – Budget Review (B18-1-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1