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Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… Law 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, … fees and tuition fees incurred by officers and employees while attending conferences. A “conference” is defined as a … extravagant meals and expensive transportation methods are not expenses that are necessary and therefore not an …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… appointments, but Empire State Development’s (ESD) New NY Broadband Program has fallen short of its mission to bring … Thomas P. DiNapoli. “The New NY Broadband Program did not meet its goal to close the internet gap because of poor …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … reconciliations. The board reviews the check register, but does not review the bank reconciliations or canceled check images. Further, while the board annually contracts with a certified public …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsKings Park Central School District - Procurement of Professional Services (2020M-22)
… Determine whether the Board and District officials adhered to the law and District policy when procuring professional services. Key Finding District officials did not periodically seek competition for services from five …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… March 30, 2021 Edition While Some New York Industries Are on the Path to Recovery, Others Are Not Job losses from the pandemic and … in February (the low point was 56.8 percent in April 2020, but the rate has not improved in a steady trajectory). The …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021DiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… identified in a March 2022 audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a … extent to which residents in New York’s nursing homes were not adequately protected and the state’s shortfalls in … strengthening their collection, use and analysis of data but did not provide specifics. DOH also did not provide …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesState Comptroller DiNapoli Releases Municipal Audits
… , Village of Milford , Village of Nassau and the Town of Pendleton . "In today's fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 99-15
… PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority to provide solely because property not served by water or sewer system) SEWERS AND SEWER SYSTEMS … of (authority to provide real property tax exemptions when property not served by water or sewer system) VILLAGES …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Objective To assess the extent of implementation of the nine … low-cost financing tools that help maintain developments while also extending their affordability. As part of the … identified hazardous conditions during their own visits but often did not share their findings with the developments …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followState Agencies Bulletin No. 492
… Purpose To instruct agencies in the procedures for recalculating … who move between bargaining units. Background Several, but not all, bargaining units in the New York State Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/492-recalculation-salaries-employees-who-have-moved-between-bargaining-unitsState Comptroller DiNapoli Releases Audits
… Preferred Source Program grants "preferred source" status to Corcraft and not-for-profit organizations that serve and … certifications include eleven students who received awards but did not demonstrate academic preparedness and eight … of Bridge and Tunnel Tolls and Feels (2016-S-64) While TBTA makes efforts to collect unpaid tolls, we found …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsDiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… employ thousands of people and contributed $2.7 billion to the state’s gross domestic product in 2022. Access to … food also adds to the quality of life in the state, but this local food supply was put to the test during the … classified as solar electric generation facilities. While agriculture faces challenges identified in the report, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsThe North Country Is Among the Top Regions in the State for Agricultural Sales
… it the second highest producing region in the state. Access to fresh, healthy food adds to the quality of life in the … Clinton, Essex, Franklin, Hamilton, Jefferson, Lewis and Saint Lawrence counties. The North Country ranked second with …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryLetter of Authorization and Fee Agreement
Sample Letter of Authorization and Fee Agreement to used when working with Abandoned Property Location Services.
https://www.osc.ny.gov/files/unclaimed-funds/pdf/sample-finder-agreement.pdfOpinion 2003-2
… the opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- … town/village that operates principally as a village may not establish, pursuant to Article 11-A of the Town Law, a … Law §§2-252[1][b], [6], 2-254, 19-1914). Therefore, when a coterminous town/village chooses to operate …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project … end. Any prior expenditures under the NYS01 Project were NOT converted over to the new projects and therefore when attempting to post an expenditure credit against the new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idReview of the Financial Plan of the City of New York - June 2010
The worst recession since the Great Depression appears to be coming to an end, but it has cost the nation 8.4 million jobs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2011.pdfXIII.9 Allowed Values for Processing Payments in SFS – XIII. Employee Expense Reimbursement
… Section Overview This section provides the allowed values to be used when processing employee expense reimbursements. Business … Report in the SFS Travel and Expenses module. Guide to Financial Operations REV. 05/18/2022 … This section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii9-allowed-values-processing-payments-sfsOpinion 88-16
… §8012(b)(1); COUNTY LAW, §650: A sheriff is entitled to poundage fees on income executions amounting to 5% of the … final principal amount of the judgment, such interest is not relevant to the present discussion. Section 5003 of the … the principal of the debt due to the judgment creditor but also, the interest and any fees collected by the sheriff …
https://www.osc.ny.gov/legal-opinions/opinion-88-16DiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… wrongdoing. “New York’s Medicaid billing system is failing to catch waste, fraud, errors and abuse. Millions are pouring … procedures and to crooked providers,” DiNapoli said. “While the state is attempting to control costs, it needs to … DOH terminated eight of the providers identified, but the status of six other providers was still under review …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failures