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Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… Safety Responsibility Act (collectively, “Acts”) pursuant to Articles VI and VII of the Vehicle and Traffic Law. These … Prevention Course Program. Under the Acts, the Department is required to annually estimate the expenses of … all expenses related to administering the Acts. However, it could better ensure the accuracy of its allocation and …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityXII.4.F Proper Invoice – XII. Expenditures
… New York State Finance Law §§ 109(1) and 179-e(5), vendors should only invoice an agency once the goods, property, or … an invoice have not been delivered or rendered, agencies should return the unpaid invoice and notify the vendor within … invoice earlier than necessary. In addition, an invoice should contain the following information: NYS Vendor ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceProtection of Child Performers
… Purpose To determine if the Department of Labor (Department) … 16, 2017. Background The Department of Labor (Department) is charged with protecting workers in New York State. Part … not have valid information about a child’s trust account, it is required to deposit those funds with the State …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersDiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that on Thursday, April 14, 2022, Valerie White, 58, of … the total funds that White illegally stole from the state pension system. White’s mother was a pensioner, vested in the …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseState Comptroller Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (IT) Assets Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were … because district officials are relying on the city council to approve a waiver to the city charter for the use …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsTown of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … through August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an elected … multiyear financial and capital plan, nor did it have any other mechanism in place to adequately address …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Opinion 99-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when …
https://www.osc.ny.gov/legal-opinions/opinion-99-7XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… The reporting of depreciation is required for the government-wide financial … in Section XIV.14.E - Recording General Capital Assets of this Chapter, or the modified approach may be used for certain infrastructure assets that meet the criteria of: Maintaining an asset management system that includes a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsStreet and Sidewalk Cleanliness
… on our site visits to a sample of 271 NYC blockfaces (one side of a city block, corner to corner, including the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… The New York Daily News published an op-ed on Sunday from New York State Comptroller Thomas P. DiNapoli and Brooklyn …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingState Agencies Bulletin No. 1458
… functionality and formatting for employee addresses in the payroll system Affected Employees All employees Effective … address fields will be capitalized automatically by the payroll system. New Data Entry Requirements for Foreign … reject and will be reported on the agency’s NHRP574 reject report. The agency must fix the data issue and resend the AI …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1458-new-functionality-employee-address-fields-payservState Agencies Bulletin No. 1149
To provide agency procedures to process Longevity Payments and adjustments for overtime payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1149-april-2012-50000-longevity-payments-long-term-seasonal-employeesState Agencies Bulletin No. 897
… Payment is effective upon the employee’s return to the payroll, provided the employee returns within the fiscal … as a seasonal employee in each of the previous five (5) calendar years in either of these agencies are eligible for a … the payment is effective the date of the return to the payroll. Agency Actions 2009 Seasonal Longevity Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/897-april-2009-50000-longevity-payments-long-term-seasonal-employeesState Agencies Bulletin No. 976
… for overtime payments. Affected Employees Certain seasonal hourly employees in the Department of Environmental … 2008 provide for $500.00 Longevity Payments for long-term seasonal employees who meet the eligibility criteria stated … Lag (09180) Contract Provisions and Eligibility Criteria Seasonal Longevity Payments Employees who are Active in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/976-april-2010-50000-longevity-payments-long-term-seasonal-employeesTown of Caroga – Supervisor’s Records and Reports (2015M-182)
… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, … Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182State Agencies Bulletin No. 1747
… Actions Agencies are required to become familiar with IRS regulations on employer provided lodging, specifically … procedural changes to ensure compliance. Please see IRS Publication 15-B (Employer’s Tax Guide to Fringe …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1747-change-maintenance-rates-employee-housing-and-mealsOpinion 91-32
… corporation) EMINENT DOMAIN -- Compensable Taking (claim for inverse condemnation arising out of property devaluation) … and Duties (expenditures to compensate property owners for decrease in market value) STATE CONSTITUTION, ART. I, … by this prohibition from reimbursing property owners for devaluation of their property resulting from the …
https://www.osc.ny.gov/legal-opinions/opinion-91-32State Comptroller DiNapoli Statement on Impact of a Late State Budget
… who must show up at work every day and put in long, hard hours. For the workers that get paper checks or have … confident the Governor and state Legislature are working hard to get the budget done. Now more than ever, we need a …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetVillage of Nichols – Financial Condition (2013M-50)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … to February 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village … expenditures of this magnitude other than to hope that it might get some revenue source, like Federal or State aid, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50State Comptroller DiNapoli Releases Municipal Audits
… and highway funds and water district beginning 2020 with budgetary deficits. The board did not adopt realistic … officials did not enter into a service level agreement with the town’s IT service providers. Sensitive IT control …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits