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Opinion 88-10
… TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of … §103: A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts … asked whether the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Wall Street Profits Up in 2016
… increasing by 21 percent, while the average bonus paid to employees in New York City’s securities industry increased by 1 percent to $138,210, according to an estimate released today by New York State Comptroller … 2016 increasing by 21 percent while the average bonus paid to employees in New York Citys securities industry increased …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016DiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… compromise subway safety which had not been identified by station supervisors during their inspections," said DiNapoli. … "A" defects at 12 stations that had been inspected by station supervisors. The defects included: loose stairway treads; exposed, sharp metal objects; station platform cracks; and an oil leak on the station …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… of taxpayer dollars to send a message that New York is a place to visit and open for business, it should have … to auditors, are included in the audit. DiNapoli’s office is also currently auditing the Excelsior Jobs program, which …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. … expenses, gains and losses. The operating statement of a governmental fund, unlike that of a proprietary fund, focuses on changes in current financial resources. The governmental fund operating statement measures those …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Audits
… and Substance Abuse Services for Ineligible Members (2021-S-18) The New York State Health Insurance Program (NYSHIP), … March 31, 2021, averaged $23.7 million a year. Office of Children and Family Services (OCFS): Oversight of Runaway and … that structures requiring revocable consents had one in place. In a follow up, auditors found DOT had made some …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… when the COVID-19 pandemic reached New York. It didn’t have the controls and procedures in place to stop a viral spread in nursing homes. Persistent … — by more than 50% at times — the COVID-related deaths of New Yorkers living in nursing homes. DOH staff was …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceState Agencies Bulletin No. 2018
… employees of the Department of Environmental Conservation and the Office of Parks, Recreation, and Historic Preservation, in the following bargaining unit … in the 2019-2023 Agreements between the State of New York and the Public Employees Federation (PEF), a lump sum award …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesXII.8.B Matching – XII. Expenditures
… inspection information is optional on all purchase order lines for commodities. Vouchers that reference purchase order lines for commodities will be matched against the purchase order lines, associated receipts and, where applicable, inspection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingXI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… onto the requisition. POs created in a pending status : All other general purchase type requisitions will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersXII.9.H Audit Recoveries – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for recovering … the contractor of the State’s determination that an amount is due and owing, and 2) an opportunity for the contractor to … if the Business Unit still determines that an amount is due and owing to the State, the Business Unit should issue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesDiNapoli Calls on Major Corporations to Conduct Racial Equity Audits
… facing the company that pose various regulatory and litigation risks and raise questions related to the company’s …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-major-corporations-conduct-racial-equity-auditsVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… and disposition of all state resources in the Statewide Financial System (SFS). State laws generally require that all … for all miscellaneous receipt types. The Statewide Financial System (SFS) provides a number of reports for … through Reporting Tools>SFS OBIEE Reports. Guide to Financial Operations REV. 09/25/2018 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewState Agencies Bulletin No. 1902
… Purpose The purpose of this bulletin is to provide agency instructions for … contained in the 2016-2021 Agreements between the State of New York and the Civil Service Employees Association (CSEA), … compensation calculation of any overtime earned after the appointment date. Therefore, agencies must insert a row on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1902-april-2021-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1823
… the Office of Parks, Recreation and Historic Preservation, in the following bargaining units who meet the eligibility … BU04 Background Pursuant to a side letter contained in the 2016-2021 Agreements between the State of New York and … the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions during each of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1823-april-2020-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1935
… Purpose The purpose of this bulletin is to provide agencies instructions for submitting the … submitted to SSA after the close of the 2021 tax year. It is important that agencies ensure the New York Retiree Indicator box is checked for rehired retirees. Please see Payroll Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… both in part due to monetary settlements not anticipated when those projections were issued; and Federal receipts …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… New York State Comptroller Thomas P. DiNapoli today released … as DOH can do much more to save taxpayer dollars.” The New York State Medicaid program is a federal, state, and … needs. For the State Fiscal Year ended March 31, 2019, New York’s Medicaid program had approximately 7.3 million …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… “Untreated or undertreated sewage that is discharged into ground and surface waters poses serious health risks,” … systems were complying with the reporting requirements. For the period from April 2017 to February 2020, auditors … 83 (22 percent) of the 371 systems were not registered for the NY-Alert notification system and were not reporting …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… ensuring they are affordable, are diverse, and nurture a spirit of innovation and community in their students.” …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-years