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Opinion 89-32
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-89-32IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… Software Video games or other entertainment played on a personal computer. 51062 Content Authoring/Editing … 55180 Boilers Boiler maintenance, installation and set-up, repair or operation services. 55181 Custodial Payments to … 51031 Computer Servers Purchase of a computer or computer appliance intended for hosting software applications in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceUse of Electronic Benefit Cards at Prohibited Locations
… benefit transfer (EBT) card transactions at prohibited locations, and thereby comply with applicable federal and … in an unclothed state for entertainment (prohibited locations). 1 In addition, the Act requires states to report … of TANF assistance in EBT transactions at the prohibited locations. 2 For states that fail to comply with this …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsOversight of Language Access Services
… services—also referred to as Language Access Services (LAS). Hospitals must also post signage in public areas listing the availability of free LAS. The 2023 American Community Survey conducted by the U.S. … have LEP, speaking hundreds of languages. H+H provides LAS in multiple languages and dialects through Telephonic or …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesTown of Freetown - Records and Reports (2018M-213)
… update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key Recommendations The Supervisor … financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213DiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… 15 participating counties and two cities. WROTB management changed significantly in October 2024, when the former CEO … of board-approved amounts. In one case, management paid a firm $247,969 for work unrelated to a contract and without … host of the event. However, in several instances, the host name could not be identified because only the first name was …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… – December 31, 2024. We extended the audit period back to the 2020 calendar year to review Board meeting minutes and … the participating local governments, and supporting the horse racing and breeding industries. The Board and … and promotional tickets and the use of mileage logs for take-home vehicles. This report includes 16 recommendations …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… types such as Word, Excel or PDF. PDF documents must be Optical Character Recognition (OCR) searchable. The use of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsDisability Retirement – When Employees Retire
… behalf. For example, the employee’s attorney, a power of attorney (POA), or a court-appointed guardian who has been … employer, you also have the authority to file on behalf of your employee. When we receive a disability retirement … and recommend approval or disapproval. Filing on Behalf of an Employee You can file a disability retirement …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementOpinion 2011-1
… however, is not a "project," and not even necessarily related to any particular "project." Therefore, we do not …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Opinion 2000-18
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15)
To follow up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f15.pdfOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (2014-S-50)
To determine whether the Department of Corrections and Community Supervision (Department) is adequately monitoring and enforcing conditions of Strict and Intens
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2014-14s50.pdfCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… complete report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board … and awarded projects and monitored the performance of the businesses that received financial benefits. Key … Determine whether the City of Poughkeepsie Industrial Development Agency CPIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… nd compared to 17 th in 2021 and 20 th in 2022. New York’s rankings prior to FFY 2021 were typically in the 40s out of … New York ranked in the upper half of the states, with rankings of 21 st and 24 th , respectively. Note that for … year-to-year variations in per capita estimates and state rankings reflect such shifts. New York ranked 3 rd in total …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … Determine whether the Town of Throop Town Supervisor and Town Board Board …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Opinion 89-18
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Conferences and Training … per paycheck from the employees involved. Although no hearing was held, the City had notified the employees … obligation pursuant to the due process clause of providing notice to and an explanation of the error it made, and its …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 88-49
… mayor to remove members of boards or commissions. In a related question, you ask whether the mayor may make a motion …
https://www.osc.ny.gov/legal-opinions/opinion-88-49IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State Department of Taxation and Finance (DTF). As State tax returns are received and processed by DTF, the taxpayer … who is responsible for the disposition and recording of tax receipts pursuant to various sections of law. These sections of law prescribe how and when tax receipts are to be distributed to various State funds or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… worked by a regular employee during regularly scheduled hours on a date observed as a State holiday. Overtime compensation reflects those hours worked in excess of 40 hours in any work week by a regular employee who is eligible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-service