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Opinion 95-1
… MUNICIPAL LAW, §§503-a, 554: A city is not responsible for paying the cost of health care benefits to retirees of a city … its retirees and ask whether the city is responsible for paying the cost of these benefits in the event the agency has … §§163[4], 201[6][a][v]), the agency is responsible for paying the costs of benefits properly due agency employees …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 91-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (planning board review of shopping … Whether a town planning board member would have a conflict of interest if he were to participate in the boards review of …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 2001-11
… policies and procedures governing all procurements of goods and services not required by law to be made pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Comptroller DiNapoli Releases State Audits
… or unsupported. Empire State Development Corp. (ESD) Selected Aspects of the Minority and Women-Owned … available for MWBE participation. However, plans for 10 sampled ESD agencies were submitted late (one by more than five …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsX.5.B Requesting a Single Payment Vendor ID – X. Guide to Vendor/Customer Management
… a Single Payment Vendor ID Number. Business Units should contact the VMU to request new IDs. If a Business Unit … subject line. QUESTIONS For questions about this process, contact the VMU (518) 486-4602 or email [email protected] . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-idIX.12.K Functional Clearance Patterns – IX. Federal Grants
… occurs. To calculate CMIA interest liabilities, it is necessary for OSC to develop functional clearance patterns. This is done by compiling data from the SFS and reports received …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsIV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Anticipation Notes (TRAN) Proceeds from the sale of TRANs by New York State. 36205 Bond Anticipation Notes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsPress Conference on the Flushing Snapshot Report
… making it one of the fastest growing local economies in NYC. Tragically the pandemic hit the region particularly …
https://www.osc.ny.gov/events/flushing-snapshotIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that … There are numerous State statutes which govern how financial transactions are recorded in the SFS and many …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… calls and provided inaccurate travel planning information to customers who utilize the MTA’s Access-A-Ride (AAR) … mistakes, there is no real incentive for the contractor to improve its practices. I urge MTA officials to collect the penalties owed and beef up its monitoring of …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… part of creating and submitting travel expense reports in the Statewide Financial System (SFS). These reports should … the ramifications if those charges are not reconciled in accordance with the guidance above. Agencies must also … not paid back within 30 days of the expense report date in which the Due to State was created. It is important for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… to establish a chart of accounts for expenditures that is both usable and manageable, a list of account codes has … expenditure classes. When the expenditure account code is used in combination with COMMODITY or PRODUCT CODES, it … Capital Projects Guide to Financial Operations REV. 11/26/2019 …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewDiNapoli Honors Caribbean Leaders
… In addition to her work as a state legislator, she is dedicated to community involvement and encouraging others … to become civically engaged. Michèle Voltaire Marcelin is a multifaceted artist. A performer, poet, writer, and … Haiti, and she has performed internationally. Angela Yee is a host of the nationally syndicated morning show The …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… to the federal government, and the size of the outstanding loan balance—$8.1 billion—is second only to California. In … May 2022, New York State paid $1.2 billion of its federal loan, but New York’s UI debt has remained stubbornly high despite steady employment gains and State tax rates that have already increased to maximum permissible …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueXIII.2 Overview – XIII. Employee Expense Reimbursement
… a unique employee identification number through the payroll system. Requests for reimbursement by non-employees, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… purpose of recording capital assets in the Statement of Net Position is to record the value of these assets, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingLump Sum Payments – Enhanced Reporting
… must submit the settlement agreement or court documents to NYSLRS for review before making any payments or … If the payment is pensionable, you will then be required to submit the appropriate payments and adjustments. ** For a … members of most tiers and plans, a lump sum payment for up to 30 unused vacation days can be included in the calculation …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsRFP#0001 – Online Financial Literacy Program
… links: Request for Proposal (Amended 4/11/25), in PDF Forms Only (Amended 4/11/25), in MS Word format Amendment #1 …
https://www.osc.ny.gov/procurement/rfp-0001Park Accessibility for People With Disabilities (Follow-Up)
… included in our initial audit report, Park Accessibility for People With Disabilities (Report 2021-N-7) . About the … spaces, and recreational amenities; build a park system for present and future generations; and care for parks and public spaces. Parks maintains about 30,000 …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followOversight of Select High-Technology Projects (Follow-Up)
… sectors by providing loans and grants and administering tax credit projects. ESD also administers a variety of tax credit programs including the Excelsior Jobs, Film Tax, and Life Sciences tax credits. In recent years, New …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-follow