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XII.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-invoiceDiNapoli 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-caseOpinion 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-99-7Street 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-cleanlinessTown 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-355DiNapoli 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 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-auditsXIV.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-assetsNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… Common Retirement Fund (Fund) has launched a multi-faceted initiative to hold publicly-traded corporations and their top … Common Retirement Fund Fund has launched a multifaceted initiative to hold publiclytraded corporations and their top …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionState 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
… Purpose To provide agency procedures to process Longevity Payments … the first pay period of the fiscal year. If the employee is not Active in the first pay period of the fiscal year, the … of overtime worked within the fiscal year in which it became effective, provided the employee continues to …
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-employeesOpinion 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 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-mealsTown 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 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-budgetEconomic Snapshot of the Hunts Point Food Distribution Center
The Hunts Point Food Distribution Center (FDC) is the largest food distribution center in the United States. FDC is located on 329 acres in the Bronx and consists of about 150 wholesalers, distributors, and processing businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2024.pdfOpinion 91-14
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … for village) REFERENDUM -- Permissive (need for prior to cooperation agreement for refuse collection) REFUSE AND … whether the town board resolution authorizing the contract is subject to a permissive referendum. You have informed us …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 91-53
… board members and highway superintendents) TOWN LAW, §§22-b, 27, 42, 202-a[7]: (1) If particular town board members … to the chairman of the board of assessors, Town Law, §22-b provides that, in addition to his other regular duties, the … services in connection with the assessment and taxation of property as the town board shall direct. It is our opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-53