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State Fiscal Year 2022-23 Enacted Budget Analysis
… from the hazards of extreme weather; mitigate greenhouse gas and other air pollutant emissions; improve drinking and …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisReview of the Enacted Budget: State Fiscal Year 2021-22
… set aside new revenues in the State’s statutory rainy day funds, which will remain at $2.5 billion. Bolstering reserves … for the Future I. Executive Summary The New York State All Funds Budget for State Fiscal Year (SFY) 2021-22 totals an … billion in fiscal relief to New York State, and additional funds for New York City, school districts, Medicaid, transit …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Opinion 90-27
… in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire district); (establishment of joint fire district) …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 2002-9
… organization); (contribution to private organizations) PUBLIC CONTRACTS -- Contracts Not Requiring Competitive … pursuant to its authority generally to accept gifts for public purposes (see, e.g., Town Law §64[8]), may accept a … (see, e.g., Teachers Association, Central High School District No. 3 v Board of Education, Central High …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 2010-3
… ( see Budget Report on Bills, Bill Jacket, L 1994, ch 599, at 10-11; Mem of the Department of State, July 14, 1994, Bill Jacket, L 1994, ch 599, at 17, at 5). The Account was also created by L 1994, … costs ( see e.g. 1980 Ops St Comp No. 80-271), or agree to guarantee the debt of the fire company ( see e.g. 19 Ops St …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 89-21
… of one town may maintain and repair a portion of the road located in the other town pursuant to an agreement with … one town may undertake repairs on the portion of the road in the other town without the consent of the other … , 228 AD 319, 238 NYS 662 [4th Dept 1930], affd 254 NY 582, 173 NE 876 [1930]; Embler v Town of Wallkill 132 NY …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Comptroller DiNapoli Releases Municipal Audits
… did not audit and approve claims from the private funds account prior to their payment. This increases the risk that … and the proper amounts were not deducted for health insurance premiums from any of the employees’ gross pay … lowest possible cost was paid for 18 of 28 professional service contracts totaling $1.2 million. Smithfield Fire …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 98-12
… that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact … the board members is not merely speculative and more than de minimis, they should not participate in the discussion or …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 91-45
… the activities of a town highway superintendent are limited to those directly related to town highways or whether … Whether the activities of a town highway superintendent are limited to those directly related to town highways or whether …
https://www.osc.ny.gov/legal-opinions/opinion-91-45XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Newsletter," is intended to ensure the integrity of the state procurement process by providing for regular, centralized public notice of state agency and public authority intentions to … of 15 business days must elapse between publication of the notice and the date on which a bid or proposal is due, except …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… System (SFS). When a Business Unit receives a paper invoice from a vendor for goods or services provided based on … order to liquidate the funds encumbered. Each electronic invoice submitted by a vendor must reference a purchase order … voucher in the Accounts Payable module from the electronic invoice. When the voucher is processed it will liquidate the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… Auditing claims demands more than a “rubber stamp” of the claim packages. Instead, it should entail a thorough … who initiated the purchase should document his/her approval of the claim, even when not required by law. If …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingXII.4.B.1 Supporting Information – XII. Expenditures
… I, Part 6.7 of the NYCRR requires agencies to support any claim for payment entered in to the Statewide Financial … but not limited to, a vendor invoice or a vendor claim and a receiving report. As part of these requirements, … pose a higher risk of being incorrect. To determine if a claim for payment is appropriate to pay prior to being …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationState Comptroller DiNapoli Releases School Audits
… operating surpluses, district officials increased the real property tax levy by an average of approximately $397,000 each year. …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsApproved State Contracts and Payments for August 2017
… Target Date Funds Manager. $61 million with The Vanguard Group Inc. as Balanced Fund Manager. $24 million with Morgan … with Delaware Investments Fund Services Company as U.S. Equity Manager. $15.1 million with T. Rowe Price Associates … System $11 million to The Legal Aid Society for the Law Guardian Attorney for the Child Program. Payment Rejections …
https://www.osc.ny.gov/press/releases/2017/09/approved-state-contracts-and-payments-august-2017Approved State Contracts and Payments
… payments valued at nearly $15.3 million. More information on these contracts and payments is available at … with LCS Companies of New York Inc. for Denning’s Point trail improvement at Hudson Heights State Park Preserve, … to E.E. Cruz & Company for work on the 151st Street Pedestrian Bridge over Henry Hudson Parkway in New York City. …
https://www.osc.ny.gov/press/releases/2017/10/approved-state-contracts-and-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – State Aid Although officials properly claimed state aid totaling … (LOSAP) (Dutchess County) The board did not effectively monitor all aspects of the district’s LOSAP. Specifically, … outlets. District officials did not report any laboratory test results for the testing cycle to their local health …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Approved State Contracts and Payments
… the Civil Service Employees Association Inc. for licensed group family day care. Department of Civil Service $19 … to the New York Botanical Garden for Natural Heritage Trust programs. $975,000 to Trevcon Construction Inc. for … NYC. $2.4 million to The Children's Law Center for the Law Guardian Legal Aid Program. Payment Rejections and Other Cost …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-paymentsState Contract and Payment Actions in July and August
… In July and August, the Office of the State Comptroller approved 3,988 contracts for state agencies and public authorities valued at $7.0 billion and approved more than 5.1 million payments worth nearly … In July and August the Office of the State Comptroller approved 3988 …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-august