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Comptroller DiNapoli Releases State Audits
… (2015-F-3) An audit issued in July 2013, determined that, for the period June 1, 2009 through Sept. 30, 2012, Medicaid … actions are still needed. Workers' Compensation Board (WCB): Internal Control System Components (2015-S-46) The WCB has recently made significant improvements to its …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsInfrastructure Inspection and Maintenance
… its priority maintenance needs, especially after the damage inflicted by major storms in recent years. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… School districts and Boards of Cooperative Educational Services (BOCES) are required by … requires certain information to be filed with the Office of the Attorney General, the Office of the State Comptroller … the NYSED Business Portal. Each school district BOCES has a Delegated Administrator for the State Education Department …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Opinion 96-20
… 1970 by a resolution of the village board adopted pursuant to former Village Law, §188-a may be abolished pursuant to … Law, §8-800 by local law subject to permissive referendum. Notification of the abolishment of the police department must … Law, §8-800 by local law subject to permissive referendum. Notification of the abolishment of the police department must …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 2004-6
… ARTS AND CULTURAL AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building without … Law §57.07(2) and, as consideration under the contract, permit the historical society to use the unneeded space in a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6DiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Citizens Hose Fire Company official was charged today with grand larceny in the third degree after allegedly … said. "Thanks to my investigators and auditors working with the Sheriff's office, her crimes have been exposed. This … at the Sheriff's Office have a great working relationship with the New York State Comptroller's Office and have worked …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftPayroll Forms
… fillable and Excel version forms. AC 873 – Extra Service Payroll Voucher ( Fillable PDF ) AC 934-P – Next of Kin Affidavit for Bureau of State Payroll Services ( Fillable PDF ) ( PDF ) AC 1394 – … Worksheet ( Fillable PDF ) AC 2714 – Undeliverable Payroll Check Report ( Word ) ( Fillable PDF ) AC 2822 – …
https://www.osc.ny.gov/state-agencies/payroll/formsXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… Numerous New York State agencies use toll-free telephone numbers to disseminate information and allow the public to … vendors only charge agencies for toll-free telephone numbers that belong to them. When initially procuring … its needs, the agency should procure toll-free telephone numbers in accordance with the State’s Procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… Ledger Business Unit (GL BU) is generally defined for each entity that maintains and reports on its own transactional … the State as a whole, and each agency’s and defined entity’s book of record requirement. Generally, each agency, … be warranted. Created by statute – If an organizational entity has been created by statute, then it may be a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuSelected Travel Expenses
… travel status. In addition, the LIRR has a personal vehicle policy for mileage reimbursement when the employee is … LIRR officials did not perform any analysis for personal vehicle usage but they do perform a cost benefit analysis … analysis to ensure that personal vehicle use is in the best interest of the agency, as LIRR policy requires. Rent or …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesOpinion 2007-5
… item of equipment into another capital reserve fund is not subject to permissive referendum requirements. You ask … item of equipment into another capital reserve fund is subject to permissive referendum requirements. General … Municipal Law § 6-c [2]). The term "capital improvement" is defined to include "[a]ny physical public betterment or …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5DiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… for years, according to a review of more than 340 cases at 13 county probation departments released today by … 13 departments reviewed had a total of 3,851 restitution cases with probation supervision during the audit period of Jan. 1, 2018 to June 30, 2019. Auditors reviewed 343 cases with ordered restitution totaling $2.8 million in …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsDiNapoli: MTA Budget Gaps Return
… at $211 million this year and increase to $652 million in 2028, according to a new report from State Comptroller … its expectations for farebox revenue. While paid ridership in June 2024 was at about 70% of pre-pandemic numbers, it failed to grow at the expected pace in July and August. MTA’s consultant, McKinsey, has predicted …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnPhysical Accessibility to Programs and Services (2025-MS-1)
… offered. Using the Americans with Disabilities Act (ADA) Checklist for Existing Facilities 4 as a guide, we assessed … – Such as access to water fountains and public phones. The checklist was used as a tool to identify potential … improvements to physical accessibility. The use of the checklist, however, is for informational purposes only and …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1Opinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), … Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… only for the subway and buses but for the Long Island Rail Road and Metro-North Railroad as well, is a challenge that … In June, weekend ridership on the Long Island Rail Road and Metro-North Railroad averaged about 94 percent and … could lose $500 million per year if regular commuting days range between one and two days per week. Tax revenues, …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… payments. A Medicaid recipient who is enrolled in a Plan can be disenrolled retroactive to the effective date the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… OVERVIEW AND POLICIES Business Units must use the Invoice Lines section of the voucher in the Statewide Financial … available in the SFS, including: using individual invoice lines for individual invoice items. copying purchase order … and/or receiving information into the voucher’s invoice lines (see Section 5.E – Processing Payments Against a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsOpinion 91-59
… by the special act (see 1991 Opns St Comp No. 91-29, p 84; 1989 Opns St Comp No. 89-11, p 23; 1983 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-59SUNY Bulletin No. SU-292
… Employees Employees designated Management or Confidential in SUNY - BU13 who meet the eligibility criteria and are … The roster must include the increased salary, the amount of the increase and must be signed by the campus … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-292-july-2019-state-university-new-york-suny-management