Search
Opinion 94-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … section 39(2)(e) of the Judiciary Law. The county clerk has been collecting an index fee of $165 pursuant to the … Whether under section 392e the county clerk is only required to remit $95 of such fee to …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Opinion 92-56
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… expenses and reimbursement for meals or other food served at meetings. Was the purchase made by using a State, county …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… numbers of CINs issued for expected multiple births per pregnancy. We recommended that the Department recover …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… mobile integration teams, various crisis services, and clinic expansion. One key piece of data on the monthly … to provide information about any actions planned to address the unresolved issues discussed in this follow-up …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each received compensation from …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Purpose To determine if the Office of Temporary and Disability Assistance (OTDA) and the Department of Health (DOH) are adequately ensuring that hotels and motels used for … To determine if the Office of Temporary and Disability Assistance and the Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyState Agencies Bulletin No. 2386.1
… II credits in each year of the program . The Office of Employee Relations (OER) Memorandum dated 9/22/2025 provides … is calculated at the straight time rate based on the employee’s salary on the Effective Date. Agency Actions: To … Begin Date: Appropriate Effective Date or last day the employee is Active Earnings End Date: Same as Earnings Begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23861-2025-csea-and-pef-over40-comp-time-ii-cash-outOpinion 92-50
… A county may not adopt a post-1953 local law to provide a price preference to local vendors and contractors who would … competitive bidding provisions of its charter to provide a price preference to local vendors and contractors. Under the … could be awarded to a local vendor or contractor whose bid price is no more than 10% higher than the non-local lowest …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Unified Court System Bulletin No. UCS-152
… created two (2) new action/reason codes to be used on the Job Data page effective 7/9/09 or later upon the employee’s … – Court Buyout Incentive OSC has created the new Time Entry Earns Code CBI (Courts Buyout Incentive) to be used to … or Retirement. Earnings End Date: Enter the same date as the Earnings Begin Date. Amount: $20,000, $10,000 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-152-unified-court-system-separation-buyout-incentive-paymentOversight of the Pesticide Reporting Law
… applicable to human health issues and research, such as cancer research and education. It also makes the compiled … correlating pesticides with human health issues (e.g., breast cancer) requires exposure data, such as blood and tissue …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawInflation in the New York City Metropolitan Area
… week, the U.S. Bureau of Labor Statistics (BLS) released new data indicating consumer prices grew by 8.5 percent nationally and 6.1 percent in the New York City Metropolitan Area (NYC metro area) in March … Last week the US Bureau of Labor Statistics BLS released new data indicating consumer prices grew by 85 percent …
https://www.osc.ny.gov/reports/inflation-new-york-city-metropolitan-areaTown of Bainbridge – Justice Court Operations (2021M-51)
Determine whether the Town of Bainbridge Town Justices ensured money due to the Court was accurately collected recorded and reported and deposited in a timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… internal controls over selected financial operations for the period January 1, 2012 through November 30, 2013. … an elected five-member Town Board. Budgeted appropriations for the 2013 fiscal year were approximately $1.9 million. Key Findings The Clerk did not issue receipts for any collections nor did she maintain a cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Management of Capital Projects
… or terminate at the Atlantic Terminal (formerly Flatbush Avenue) in Brooklyn, with a number of others originating or terminating at Hunters Point Avenue in Long Island City, Queens. All of these terminals …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsCity of North Tonawanda - Financial Condition (2020M-90)
… report - pdf ] Audit Objective Determine whether the Mayor and City Council adopted realistic budgets that were … to maintain the City’s fiscal stability. Key Findings The Mayor and Council did not adopt structurally balanced … policy, multiyear financial plan or capital plan. The Mayor’s and City Council’s budgeting practices and poor …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90E-Docs Contract Transmittal Form (AC-3308-S)
For state agencies to attach to documents transmitted to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/ac3308s-fillable.pdfDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… in agriculture on Long Island, with production centered on nursery, greenhouse and sod products; vegetables; fruits; …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesOpinion 88-66
… school district and receives adequate consideration. This is in reply to your letter concerning the ability of a city … you ask: May a school district obtain a copyright for computer programs developed by school district employees? … unreported). It must also be noted that, since copyrights are transferable and the United States Government is not …
https://www.osc.ny.gov/legal-opinions/opinion-88-66XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… and guidance to Business Units regarding voucher workflow in the Accounts Payable module. Online Business Units should document voucher approvals in the Statewide Financial System (SFS) whenever it is practicable. Completing approvals in the SFS will ensure the system contains comprehensive and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-module