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Opinion 97-5
… may construct a private road leading from a village street into property of a not-for-profit corporation, with … that the road remain private and not become a village street. Village Law, §6-622 provides that a village board of trustees may cause a "street" in the village, or a part thereof, to be graded and …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Infrastructure Inspection and Maintenance
… years – and some not at all. The Corporation’s process for determining Inspection and maintenance priorities is inconsistent, and the basis for decisions is sometimes unclear. In numerous instances, we … and effectiveness of the Inspection scheduling process for high- and intermediate-importance structures. Work with …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceState Agencies Bulletin No. 2030
… and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees All agencies with … lapsing on the above date and will no longer be available for payroll charges. Effective Dates Administration paychecks … will need to be completed before June 23, 2022, in order for them to be used in PayServ for the Administration check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2030-updating-payserv-chartfield-strings-june-lapsing-eventsXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an agency for revenue collections, cash advances, or other authorized agency sole custody purposes. Pursuant to Section 106 of the … account balances under the administrative control of the agency. Section 107 of the State Finance Law requires the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… Department of Civil Service Civil Service is one of the nations largest publ …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesComptroller DiNapoli Releases Municipal Audits
… Activities (Erie County) Auditors determined that 101 credit card purchases totaling $22,100 did not have original … the arrest of three other individuals. In December 2019, one individual pleaded guilty to petit larceny while the …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2238
… are updated with valid chartfield strings. If an agency does not believe that the chartfield string associated with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2137
… agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing. Affected … See attachment: June 30, 2023 Lapsing Chartfield Strings in PayServ Agency Actions: Agencies will have to ensure that … need to contact their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2137-updating-payserv-chartfield-strings-june-lapsing-eventsOverview – XI. Procurement and Contract Management
… of money, oftentimes referred to as a “revenue contract”, is found in State Finance Law §112(3) which reads: “A … of money oftentimes referred to as a revenue contract is found in State Finance Law 1123 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewCareer and Technical Education
… the New York City (NYC or City) Department of Education (DOE) is aligning Career and Technical Education (CTE) … through 2017-18 and examined CTE programs and interviewed DOE officials. About the Program CTE programs (referred to in … in occupational fields. During the 2017-18 school year, DOE offered 278 CTE programs to about 60,000 students at 124 …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationMission Statement and Performance Measures
… To determine whether the New York State Thruway Authority is achieving its performance measures and properly reporting on the results. … The New York State Thruway Authority (Authority) is a public benefit corporation created by the State … To determine whether the New York State Thruway Authority is achieving its performance measures and properly reporting …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresAccounts Payable Advisory No. 1
… Making PCard, TCard, and NET-Card Payments to JPMorgan Chase Bank, N.A. Filling the Invoice Number Field on the Voucher: In order for JPMorgan Chase Bank, N.A. to properly apply payments to the agencies’ …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naState Agencies Bulletin No. 2308
… is to inform agencies of the content information for the 2024 Form W-2. Affected Employees: All employees who receive … employee with a Form W-2 by 01/31/2025. Effective Dates: 2024 Form W-2s will include earnings paid in paychecks dated: … agency address will be used as the return address for the 2024 Form W-2 Statements. For employees who did not opt out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2308-form-w-2-wage-and-tax-statement-tax-year-2024Oversight of Smart Schools Bond Act Funds
… is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately … Plan (Plan) that details how they propose to use the funds. Each Plan must be approved by the Smart Schools Review … reimbursement. The ten districts we sampled utilized Act funds for their intended purposes according to their approved …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsState Agencies Bulletin No. 2346
… agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees: All agencies with … See attachment: June 30, 2025 Lapsing Chartfield Strings in PayServ Agency Actions: Agencies will have to ensure that … agencies that position pools andor chartfield strings in PayServ may require updates for lapsing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsNational School Lunch, Breakfast Programs – Federal Funding and New York
… $538 million for NSLP and SBP in each of FY 2025 and FY 2026 (see Figure 1), with the City’s Department of Education … of which 92 percent is federally funded. In FY 2025 and FY 2026, both NSLP and SBP make up 94 percent of federal … 1 – Department of Education School Food Services FY 2026 Preliminary Budget (in millions) FY 2025 FY 2026 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsPayroll Forms
… for completing fillable and Excel version forms. AC 873 – Extra Service Payroll Voucher ( Fillable PDF ) AC 934-P – … Social Security and Medicare Tax Refund Certification - NYS ( Fillable PDF ) AC 3300-S – Certification for Payment of … Data Request Form – AC 3217 ( Fillable PDF ) ( Excel ) NYS Position Data Request Form – AC 3218 ( Fillable PDF ) …
https://www.osc.ny.gov/state-agencies/payroll/formsMedicaid Program – Oversight of Managed Care Provider Networks
… could result in incomplete SOAs. We also found that DOH does not provide MCOs with adequate guidance regarding the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksOpinion 99-2
… Requiring Bidding (purchase of materials and supplies for construction work performed by municipal employees) -- Municipal Employees (use of for construction as exception to competitive bidding) STREETS … salt storage shed. Purchases of materials and supplies for the work would be subject to competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 91-47
… letters testamentary]. (40 NY2d at 6, 386 NYS2d at 3) The Appellate Division, Third Department, has made the same … appropriate to section 1410 was again observed by the Second Department in Matter of Estate of Brumer , 69 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-47