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Opinion 97-18
… of a county sewer district) COUNTY LAW, §§215(5), (6); 275: Pursuant to County Law, §215, real property acquired for … for the sale of the property of a county district. Section 275 of the County Law makes specific provision for the sale … a water authority or a joint water works system. Section 275 provides that such a sale is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 2004-1
… SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services (imposition of fees for … against fees in the law applies to all emergency rescue services provided by emergency rescue and first aid squad of a fire district …
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
… payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) Budgets and … payment vouchers that have been posted in SFS regardless of payment status …
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
… difference in whole days between the average date of check clearance for the disbursement and the date the related …
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
… Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds for her personal use and must pay back $46,646 in restitution. Her thefts were brought to … Sheriff Ronald Spike for helping us to bring this former clerk to justice.” “Finding justice where a public official …
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)
… will be able to report on the costs against each funding source even though the total project costs are contained in … will be able to report on the costs against each funding source even though the total project costs are contained in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… system in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital assets. The … system in compliance with Chapter 405 Laws of 1981 that monitors and reports upon the States capital assets …
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
… State tax receipts in June were down $1.5 billion or 17.3 percent from the … as the Division of the Budget withholds some payments in response to fiscal uncertainty. All eyes are on … respond fully to the COVID-19 crisis.” Other items of note in the report: June tax receipts were $475 million below …
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)
… ). Background New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan … for operating the subways and most of the public bus service throughout New York City, and MTA Bus provides …
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)
… with four types of health insurance coverage: hospital, prescription drug, mental health and substance use, and … coverage. Civil Service contracts with Anthem Blue Cross (Anthem), formerly Empire BlueCross, to administer … drugs are also covered under the Empire Plan’s separate Prescription Drug Program. The objective of our initial …
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)
… and expensive special education services later. Young children missing these opportunities for early intervention … Child Find system (Child Find) that ensures eligible children in the State are identified, located, and referred to the Program. Generally, after referral, children should be evaluated by qualified professionals …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followWindows Domain Administration and Management (Follow-Up)
… recommendations included in our initial audit report, Windows Domain Administration and Management (Report 2022-S-19 ). About the Program ITS … ultimately control access and authorization in a Microsoft Windows environment, it is vital to ensure that appropriate …
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)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, … in our initial audit report. Of the initial report’s three audit recommendations, one was partially implemented … To determine the extent of implementation of the three recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followCapital Asset Management (Follow-Up)
… Objective To assess the extent of implementation, as of September 2025, of the seven … monitoring and reporting of the State’s capital assets. To improve controls, financial reporting, accountability, and … To assess the extent of implementation as of September 2025 …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followCUNY Bulletin No. CU-784
… dues increase for employees represented by SEIU, Local 246 in Bargaining Unit T1. Affected Employees: Employees represented by SEIU, Local 246 in Bargaining Unit T1 are affected. Background: Pursuant to … to $47.00. Effective Dates: Changes will be effective in paychecks dated May 2, 2024. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-784-service-employees-international-union-seiu-local-246-duesCUNY Bulletin No. CU-820
… is to notify agencies of an automatic dues increase for employees represented by IUPAT, Local 1969, in Bargaining … is to notify agencies of an automatic dues increase for employees represented by IUPAT Local 1969 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-820-international-union-painters-and-allied-trades-iupat-localCUNY Bulletin No. CU-866
… is to notify agencies of an automatic dues increase for employees represented by IBT, Local 237 in Bargaining … from IBT, Local 237 dated March 11, 2026 membership dues for employees in Bargaining Unit TS (Deduction Code 231) … increase the current dues amount of $36.41 to $37.59 for employees in Title Code 9790698, Maintenance Worker. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-866-international-brotherhood-teamsters-ibt-local-237Tax Check-Off Technical Amendment
… to receive the annual report setting forth how the monies in certain tax check-off funds were used during the preceding … to receive the annual report setting forth how the monies in certain tax check …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentFinancial Oversight of the Advantage After School Program
… controls to limit Program contract spending, including a maximum cost per child of $1,375 and a maximum allowable … and suggests we should have determined attendance by reviewing quarterly reports. However, the quarterly reports … on risk. However, OCFS appears not to understand this approach, instead using its limited resources to focus on all …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programFood Metrics Implementation
… State agencies with the procurement of New York food products in part by providing information to decision makers … businesses through the purchase of New York State food products, defined as products that are grown, harvested, produced, or processed in …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementation