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State Agencies Bulletin No. 1127
… of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) … for reporting purposes because the employee had use of the funds (constructive receipt). As a result, when an AC230 is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012Opinion 98-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 92-51
… for Expenses (spouses' expenses - spouse of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An industrial … private. You ask whether an industrial development agency (IDA) may reimburse members of the IDA or the executive …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… the retirees may be: allowed a continuation of coverage for surviving spouses or certain other eligible persons for a … insurance billing statements, withholding statements, and so on. If retiree contributions are not required, consider … or name. You can only search for one individual at a time. This may be a good option for smaller local governments or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesOpinion 97-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … purpose. Thus, except as provided by special act of the State Legislature, foreign fire insurance tax moneys may be …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Train On-Time Performance
… departs later than half the headway time), or is abandoned en route (i.e., skips any scheduled station stops or fails to … a train on time when it is not canceled or abandoned en route, and it arrives at the end terminal not more than …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceOpinion 91-39
… diminution of his or her retirement allowance, subject to the income limitation imposed by Retirement and Social … from both positions, and subsequently be re-appointed to the position of trustee without diminution of his or her … of retirement benefits "if any person subsequent to his retirement from the civil service ... of any municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Opinion 90-5
… at five years. Therefore, the trustees would be barred from providing a term of other than five years for the new …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Selected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional Development Authority (ORDA) has … over the following financial management functions: cash and grant management, revenue and collection activities, … without an operating deficit. ORDA has a $2.109 million accounts receivable related to accounts of the Empire State …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesState Comptroller DiNapoli Releases Audits
… within three days before and after the auditors’ site visits. In a follow-up, auditors found that the …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsMitigation for Extreme Weather Conditions and Flooding
… In April 2009, the MTA released the Commission’s Final Report, which predicted that, without an adequate investment …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingState Comptroller DiNapoli Releases Audits
… but is not conducting program and fire safety inspections for certified runaway and homeless youth programs and … Civil Service. As a result, Civil Service is due $453,029 in rebates. Department of Civil Service: New York State … ESD has provided millions of dollars to private companies in high-tech sectors with the goal of creating jobs and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… the city to close the remaining $9.8 billion funding gap in its five-year capital program. While we don’t yet know how the gap will be closed, we do know that the public mass transportation system is critical to the state … would reach $3.5 billion by 2019, $1 billion more than in 2014. Even with planned biennial fare and toll increases …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… gaps recognize the need to achieve long-term budgetary balance,” DiNapoli said. “It also recognized … of services have emerged. The city must take care to balance any additional savings made through staffing changes …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… available to directly fund housing subsidies as well as administrative reserves that could have been used to increase … rather than accumulating reserves, some of HCR’s excess administrative fee reserves (which doubled to about $131 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingOpinion 88-66
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … program developed by an employee of the school district. STATE CONSTITUTION, ARTICLE VIII, §1; EDUCATION LAW, §2511: A … Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612; New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Use of Electronic Benefit Cards at Prohibited Locations
… transaction at a liquor store, gaming establishment, or adult-oriented establishment in which performers disrobe or … for all other locations not otherwise covered (e.g., adult-oriented locations that do not serve alcohol). Where … by prohibited transactions at liquor stores, casinos, and adult clubs. Other Related Audits/Reports of Interest Office …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… Some individuals on Medicaid receiving treatment for opioid use disorder might have received unnecessary or … prescription drug use, known as the Internet System for Tracking Over-Prescribing (I-STOP), which contains … are being treated for opioid use disorder: Developing a report that can be used to notify treatment programs when …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationState Comptroller DiNapoli Releases School Audits
… period. This occurred because the board has not adopted a payroll policy and district officials have not established …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2