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State Comptroller DiNapoli Releases Audits
… 155,760 meals (valued at $444,690) were discarded over the audit period. Office of Parks, Recreation and Historic … Department of Agriculture and Markets – Oversight of the Farm-to-School Program (Follow-Up) (2022-F-9) Under the Farm-to-School Program, Agriculture and Markets provides …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsOpinion 92-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … year. This is in response to your letter in which you state that your town is considering leasing a section of an … to establish a "public park" and acquire the necessary lands therefor. Section 220 of the Town Law provides that, …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 2002-15
… 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to … a rule, the cost of maintaining a town hall building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of expenses for street lighting in a town and for maintaining a building …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… due in large part to gaming facilities being closed for five months because of the COVID-19 pandemic. Two years … funds spending. While nearly 95% of the revenues were used for education purposes, they averaged just over one dollar of … 2021-22, mobile sports betting generated $360.7 million for the state, far more than the $99 million initially …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… or the General Ledger (GL) modules. Adjustments needed for Customer IDs, Revenue Contracts and Due To State Receipts … total credits (-). A positive dollar amount is a debit (increases expenditures/decreases revenue) and a negative dollar amount is a credit (decreases expenditures/increases revenue). State agencies must submit APJV …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… homes, even before the COVID-19 pandemic hit New York, an audit released today by New York State Comptroller Thomas P. … provide auditors with a breakdown by name of the nursing home residents who died from COVID-19, and the actual number … to provide additional funding to support health and safety inspections at nursing homes. The Comptroller urges …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyState Comptroller DiNapoli Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … However, the failure to review disbursement activities increases the risk for unauthorized and inappropriate …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of the proposed local law (see, e.g., Albany Area Builders Association v Town of Guilderland , 74 NY2d 372, 547 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… with contract terms. Background OASAS oversees programs for the prevention and treatment of alcohol and substance … with heroin dependence and to provide the opportunity for clients to make major lifestyle changes over time. … as this audit illustrates, as organizational complexity increases, it becomes much more difficult to definitively …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incOpinion 91-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … or to waive) COUNTY LAW, §§201, 215(3); SURROGATE'S COURT PROCEDURE ACT, §1219: A county chief fiscal officer is … Estate of Mary Ellen Fraad , NYLJ, March 29, 1990, p. 30, col. 5; County Law, §215[3]). Alternatively, the chief …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 2003-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2002-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street … STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town … when a town and village jointly contract to support a library or cooperative library system, the amount …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 93-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion, however, that the Association may not use such funds to provide scholarships in the absence of disability or …
https://www.osc.ny.gov/legal-opinions/opinion-93-9State Contract and Payment Actions in February
… Office of the State Comptroller approved 1,533 contracts for state agencies and public authorities valued at $4.8 … payments valued at more than $22.9 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2024/04/state-contract-and-payment-actions-februaryResponse to Human Trafficking
… the New York State Social Services Law created a framework for serving survivors of human trafficking in New York, and OTDA’s Bureau of Refugee Services is responsible for overseeing the Response to Human Trafficking Program … letter as documentation during the application process for social services and legal assistance, and documentation …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingEstimated Invoice
… Overview Your estimated invoice is provided in July for informational purposes and approximates your final annual … credit for their unused, unpaid sick leave at retirement. Salary, Rate and Regular Plan Contribution For each … is required to make a graded payment to offset future increases in their graded rate. In this circumstance, your …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceFocus on Facts
… on Broadband Affordability (May 2023) New Federal Dollars for Broadband Deployment (July 2023) Rural New York: … 2022) “Nation’s Report Card” Underscores New York’s Need for Academic Recovery (March 2023) NYC DOE School Safety … (April 2024) Application Review and Site Permitting for Major Renewable Energy Projects (April 2024) PSC/NYSERDA …
https://www.osc.ny.gov/focus-onOther Bulletin No. 13
… Purpose To provide instructions for processing of the LLS payment for eligible employees in … (5) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate for the … LLS is a one-time, lump sum payment which is included as salary for retirement purposes and in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-13-october-2010-suny-construction-fund-longevity-lump-sumSUNY Bulletin No. SU-136
… Purpose To notify agencies of the procedures for processing Summer Session payments. Affected Employees … positions include: Pay Basis Code: FEE Bargaining Unit: 08 Salary Plan: S08 Earnings Program: FEE Jurisdictional Class: … positions include: Pay Basis Code: BIW Bargaining Unit: 14 Salary Plan S14 Earnings Program: N14 Jurisdictional Class: 4 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-136-procedures-processing-suny-2007-summer-session-paymentsSUNY Bulletin No. SU-186
… Purpose To notify agencies of the procedures for processing Summer Session Payments. Affected Employees … positions include: Pay Basis Code: Bargaining Unit: FEE 08 Salary Plan: S08 Earnings Program: FEE Jurisdictional Class: … positions include: Pay Basis Code: Bargaining Unit: BIW 14 Salary Plan S14 Earnings Program: N14 Jurisdictional Class: 4 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-186-procedures-processing-suny-2012-summer-session-payments