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Opinion 95-18
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) … and Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-95-18DiNapoli Releases Fiscal Stress Scores for 17 Cities
… State Comptroller Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal … In September, DiNapoli will release the updated fiscal scores for all counties, towns and the majority of cities in … To search for a specific local government’s fiscal stress scores, visit: …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesDiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… that expands the procurement search tools provided in Open Book New York . This new tool lets users perform more … and my office strives to provide the public with in-depth data to keep track of where their tax dollars are … if they are either awarded noncompetitively or paid in whole or in part from state appropriations. The …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and … of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange of funds between the Federal Government and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… felony charges for the alleged theft of more than $20,000 in cash paid by residents from 2012 to 2016 for village … County Sheriff’s Office. Gilbert, 54, who now resides in Florida, was charged with grand larceny in the third degree. “Ms. Gilbert allegedly betrayed her …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
This section discusses how to process adjustments to an employees taxable income for prior tax years in order to comply with Internal Revenue Service IRS reporting requirements
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… Refunds to an Agency Sole Custody Account Process and Transaction Preparation: If an employee was issued a check from a Business Unit’s sole … of SFS. The Business Unit must maintain documentation to support the advance to the employee and must make that … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… by an employee using the Due to State Offset functionality in the SFS. Process and Transaction Preparation: Online … procedure when an expense report was created that resulted in an amount owed to the State by an employee (i.e., Due to … frequently can use the Due to State Offset functionality in SFS to apply the Due to State Offset amount to future …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkXI.15 Overview – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) as a separate step in advance of submission of the contract(s). This process is … to the Office of the State Comptroller as a separate step in advance of submission of the contracts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15-overviewVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… outside SFS, even though backup is included in SFS as an attachment to the Direct Deposit or Adjustment Voucher … York State Archives (nysed.gov) In addition, critical SFS attachment guidance can be found in Chapter XIV, Section 9 – Statewide Financial System Imaging and Attachment Guidance of this Guide. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s … and expectations of additional federal aid. “Improvements in fare, toll and tax collections have put MTA’s short-term … MTA can avoid recovery-damaging service cuts or layoffs in 2022. “Combined with a potential $6.5 billion — if not …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetXIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… time by that agency through the use of the Project Guide in SFS. SFS navigation is as follows: Project Costing > … The following SFS Coach Training Material is available in the PPM Process Area for guidance on updating a project: … time by that agency through the use of the Project Guide in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideFarmland Protection Program
… Program to protect agriculturally viable farmland in the State. The audit covered the period from April 2019 … Some of the most productive, resilient, and versatile land in the nation forms the foundation of New York State’s farm … American Farmland Trust, farms generate over $47 billion in annual economic impact and support approximately 160,000 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programManagement of the Student-School Matching Algorithm
… Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected high school admissions processes … Schools NYCPS adequately managed selected aspects of the admissions process and the studentschool matching …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmControls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… videos, e-books, and other media; and communicate with family and friends using a fee-based secure messaging system …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… adequate oversight to ensure managed care recipients in the Recipient Restriction Program received services from … and abusing the Medicaid program. Medicaid recipients in the Restriction Program must receive certain care through … restrictions, identifying recipients who should be placed in the program, and ensuring restricted services are provided …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientTransforming the Procurement Function
… Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs. … the Transformation plan on July 24, 2019. The plan called for all support functions to be merged to drive higher … and simplification of processes across the MTA for accountability, and improved performance levels. The end …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionNew York State Artificial Intelligence Governance
… To assess various New York State agencies’ progress in establishing an appropriate artificial intelligence (AI) … AI-powered tools have an increasingly significant role in industry operations including agriculture, health care and … enabling entities to improve government operations. In recent years, the use of AI has rapidly gained popularity …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOversight of Kendra’s Law (Follow-Up)
… services appropriate to their needs. The Law was named in memory of Kendra Webdale, a young woman who died in … Enacted Budget for the State Fiscal Year ending March 31, 2026 includes more than $18 million to enhance both county …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followAssessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… expenses that Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) … expenses that Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31