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Opinion 2006-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in villages situated within the town, unless there is a State statute that requires or permits any given expenditure … article, each city, incorporated village and town in the state shall constitute a separate primary registration …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 89-60
… Inspector (engaged in private business of performing home inspections) GENERAL MUNICIPAL LAW, §§801, 805-a(1)(b), … inspector engaged in the private business of performing home inspections for prospective purchasers of homes does not … inspector also engaging in the business of providing home inspection reports to prospective purchasers of homes …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 2009-2
… at 74). 2 Town Law § 209-q (13) (a), as amended by chapter 512 of the Laws of 1974, sets forth when the approval of the … . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the threshold was to … Town Law § 209-q. The legislative history of L 1974, ch 512, which amended Town Law § 209-q (13) to add the reference …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0DiNapoli: Local Communities Reducing Number of Homeless Veterans
… from 2011 to 2016. Due to federal funding uncertainty for programs that assist homeless veterans, some programs may … was created to ensure that all homeless veterans have quick access to housing services. Since 2015, Albany, …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransOpinion 96-4
… take back a purchase-money note secured by both a first mortgage on the property and a fund created by the buyer and … of village real property by contracting to have the buyer pay an amount equal to the purchase price to a third party … does not authorize a village to take back a purchase-money mortgage). Therefore, whether the village may enter into a …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… sewer district) COUNTY LAW, §§215(5), (6); 275: Pursuant to County Law, §215, real property acquired for a county … sold, upon a two-thirds vote of the board of supervisors, to the highest bidder after public advertisement. Such sale would not be subject to a referendum within the district. You ask whether the sale …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 2004-1
… Law §209-b[1][a]). Pursuant to section 209-b(1), the squad is authorized to render services in case of accidents, … required, as well as in the case of alarms of fire. There is nothing in section 209-b(1) suggesting that services in … to those involving an ambulance. To the contrary, it is apparent that such services include both ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Bureau of State Accounting Operations (OSC BSAO) Budgets and Spending is responsible for reviewing and approving APJV transactions submitted by agencies. APJV … transactions are submitted in the Accounts Payable module and are used to adjust expenditures between and within …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in the Federal Payment … the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… Brown resigned. She pleaded guilty to Grand Larceny in the 3rd degree as a public corruption crime, Corrupting the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsXIX.6.D Reporting – XIX. Project Costing (PCIP)
… on the relationship of a Project/Activity to a Customer Contract. The report provides spending activity for Federal … for a specific Business Unit, Fiscal Year and Accounting Period. The NYGR0210 will have two sections: Grant: Tracks … Business Unit and their associations to the grant/customer contract. Provided information includes agency federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… including: the presentation of all capital assets on the face of the State’s government-wide financial statements; the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationDiNapoli: June Tax Receipts Down 17.3% From Last Year
… reopening continue, state tax revenues remain far short of pre-pandemic levels,” DiNapoli said. “Currently, state spending is well below projections, as the Division of the Budget withholds some payments in response to fiscal … are to respond fully to the COVID-19 crisis.” Other items of note in the report: June tax receipts were $475 million …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Objective To assess the extent of implementation of the 11 … and Brooklyn, and express routes from those boroughs to Manhattan. Transit and MTA Bus have Support Fleet Services … for preventive maintenance (PM), which is performed to detect or prevent the degradation of vehicles in order to …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… members with four types of health insurance coverage: hospital, prescription drug, mental health and substance use, … (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followOversight of the Early Intervention Program (Follow-Up)
… shows that the earlier a developmental delay or disability is identified, and the sooner services begin, the less likely it is that the child will need more intensive and expensive … The mission of the Early Intervention Program (Program) is to identify and evaluate as early as possible those …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followWindows Domain Administration and Management (Follow-Up)
… IT products and services that support the mission of the State. ITS operates data centers 24 hours a day, 365 days a … 35,000 Virtual Desktop remote connections. ITS provides State agencies secure networking and desktop support for more … for maintaining Active Directory domains on behalf of the State’s Executive agencies. A domain is a group of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Oversight of Contract Expenditures of Palladia Inc Report 2020S5
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followCapital Asset Management (Follow-Up)
… Under Chapter 405 of the Laws of 1981 (Law), the State is responsible for establishing and maintaining custody of a … accepted accounting principles, as required by Law. SFS AM is used by State agency managers to effectively budget, … in SFS AM, BCA conducts periodic physical inventory site visits (site visits) to State agencies. The objective of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followCUNY Bulletin No. CU-784
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … Bargaining Unit T1 are affected. Background: Pursuant to the duly adopted provisions of the Constitution of the … members of SEIU, Local 246, shall be changed from $40.00 to $47.00. Effective Dates: Changes will be effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-784-service-employees-international-union-seiu-local-246-dues