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Opinion 94-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … award program has been established may participate in the program …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Opinion 95-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … or any general law, relating to: (1) its property, affairs or government (Municipal Home Rule Law, §10[1][i]); … matters, whether or not they relate to the property, affairs, or government of the local government, except to the …
https://www.osc.ny.gov/legal-opinions/opinion-95-18DiNapoli Releases Fiscal Stress Scores for 17 Cities
… issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 … stress score which classifies whether a municipality is in “significant fiscal stress,” in “moderate fiscal stress,” is “susceptible to fiscal … issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 …
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 robust … that expands the procurement search tools provided in Open Book New York …
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
… to pay for her personal utility bills and purchases from QVC, Dollar General, Walmart, Amazon and Pampered Chef. To …
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
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did … value, resulting in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation …
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
… Preparation: If an employee was issued a check from a Business Unit’s sole custody account, the advance must be reconciled outside of SFS. The Business Unit must maintain documentation to support the … of the expense report for the fund advanced and the business purpose for which the fund was advanced. Guide 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
… to an expense report in SFS, please click “View Popular Job Aids” and select “Due to State Overview” in SFS Coach. … Check of this Chapter for more information). Guide to Financial Operations REV. 10/01/2025 …
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
This section provides information related to submission of procurement records 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
… in Chapter XIV, Section 9 – Statewide Financial System Imaging and Attachment Guidance of this Guide. Guide to …
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
… cuts or layoffs in 2022. “Combined with a potential $6.5 billion — if not more — in federal relief, which the New … and the revenue that riders provide, are back on solid ground.” Find out how your government money is spent at Open …
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)
… in SFS. SFS navigation is as follows: Project Costing > Utilities > Project Guide. The following SFS Coach Training …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideFarmland Protection Program
… (AGM) Division of Land and Water administers grant funding for the Program through: Farmland Protection Planning Grants … Grants (LTGs) – award State assistance to land trusts for activities that will assist in implementing farmland … Grants – award State assistance to eligible entities for activities that assist in implementing agricultural …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programManagement of the Student-School Matching Algorithm
… MySchools randomly generates and assigns each student a lottery number. The lottery number as well as how the applicant ranks the school … the number of available seats based on their order (e.g., lottery number) and priority. Every student who is not …
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)
… educational material; purchase DOCCS-approved music, videos, e-books, and other media; and communicate with family …
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
… Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received … recipients in the Restriction Program must receive certain care through only their designated health care providers or via referral from those providers. …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientTransforming the Procurement Function
… Objective To determine whether the Metropolitan Transportation Authority (MTA) took action to comply with the MTA Board-approved Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs. The … To determine whether the MTA took action to comply with the Boardapproved …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionNew York State Artificial Intelligence Governance
… operations. For example, the Department of Motor Vehicles (DMV) uses AI to power its facial recognition technology, … four State agencies: Office for the Aging (NYSOFA), DOCCS, DMV, and the Department of Transportation (DOT). Based on our … are understood by appropriate staff. To NYSOFA, DOCCS, DMV, and DOT: Review ITS’ Acceptable Use of Artificial …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOversight of Kendra’s Law (Follow-Up)
… in our initial audit report, Oversight of Kendra’s Law (Report 2022-S-43 ). About the Program In August 1999, Kendra’s Law (Law) was enacted, creating a statutory framework for … included in our initial audit report Oversight of Kendras Law Report 2022S43 …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-follow