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Opinion 2006-10
… property in question includes a town garage and a water tower. You do not indicate whether the water tower was constructed as a water district improvement (see … to the general fund, town-wide. In the case of a water tower, the application of the lease revenues would be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 89-60
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Building Inspector (engaged in private business of performing … GENERAL MUNICIPAL LAW, §§801, 805-a(1)(b), (c): Although a building inspector engaged in the private business of … municipality's code of ethics, or the standards of conduct to which the courts hold public officials. We are in receipt …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 2009-2
… TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State … of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which triggers the … Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the threshold for when the State Comptroller's approval is …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0DiNapoli: Local Communities Reducing Number of Homeless Veterans
… come off the streets and into shelter at any time of day or night. In New York City, new, locally funded rental … to help meet the needs of homeless veterans whose primary barrier to housing is income. These subsidies are …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransOpinion 96-4
… -- Municipal Funds (disposition of proceeds of sale of property); (establishment of general reserve fund); … of proceeds of sale of village property to third party for benefit of village) MUNICIPAL FUNDS -- Budget Procedures … of proceeds of sale of village property to third party for benefit of village) REAL PROPERTY -- Sale (payment of …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 2004-1
… AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- … Ambulance Services (imposition of fees for services of an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW … TOWN LAW §176: A fire district may not impose fees for emergency rescue services provided by an emergency rescue and …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State … is within the same fund.. APJV transactions are submitted in the Accounts Payable module and are used to adjust … entries for payment vouchers that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds for her personal use and must pay back $46,646 in restitution. Her thefts were brought to light during a … office and Yates County Sheriff Ronald Spike’s office. Brown, 49, admitted before Judge Cook in Yates County Court …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsXIX.6.D Reporting – XIX. Project Costing (PCIP)
… full project budget, full project cost, and breakdown by federal funds and state funds, if a single Project ID is … be based on the relationship of a Project/Activity to a Customer Contract. The report provides spending activity for … Federal Grant Awards by Business Unit or Reference Award Number for a specific Business Unit, Fiscal Year and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… In October 2015, the balances in the system were converted to the new Statewide Financial System (SFS) Asset Management … (SFS AM), and the system was retired. The SFS AM continues to be maintained by OGS. This section describes policies that are applied to the extent practical in our ACFR presentation for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationDiNapoli: June Tax Receipts Down 17.3% From Last Year
… the previous year, according to the monthly state cash report released by State Comptroller Thomas P. DiNapoli. “As … fully to the COVID-19 crisis.” Other items of note in the report: June tax receipts were $475 million below DOB’s … higher than the latest projection by DOB. June Cash Report Find out how your government money is spent at Open …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… the Metropolitan Transportation Authority (MTA). The MTA is responsible for developing and implementing a unified mass … the vehicle’s useful life. At SFS, PM includes annual and light service operations, starting from the in-service date, … on the vehicle class) or 6 months, whichever comes first. The ASOs and LSOs are scheduled by SPEAR, the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… Objective To determine the extent of implementation of the … (Civil Service), provides health insurance coverage to about 1.2 million active and retired State, local … Anthem Blue Cross (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followOversight of the Early Intervention Program (Follow-Up)
… delay or disability, their early years provide a critical window of opportunity to intervene. Research shows that the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followWindows Domain Administration and Management (Follow-Up)
… of the six confidential recommendations included in our initial audit report, Windows Domain Administration and … and standards are being adhered to. The objective of our audit, issued May 31, 2023, was to determine whether ITS … Directory environment. Due to the confidential nature of our audit findings, our public report contained one …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… and began operating under Services for the Underserved (SUS), an organization that offers housing, employment, … In 2017, Palladia entered into a management agreement with SUS whereby SUS would provide Palladia with administrative services, …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followCapital Asset Management (Follow-Up)
… in SFS AM, BCA conducts periodic physical inventory site visits (site visits) to State agencies. The objective of our initial … did not establish adequate policies and procedures for its site visit process and was not conducting site visits on a …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followCUNY Bulletin No. CU-784
… dues increase for employees represented by SEIU, Local 246 in Bargaining Unit T1. Affected Employees: Employees represented by SEIU, Local 246 in Bargaining Unit T1 are affected. Background: Pursuant to … to $47.00. Effective Dates: Changes will be effective in paychecks dated May 2, 2024. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-784-service-employees-international-union-seiu-local-246-duesCUNY Bulletin No. CU-825
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-825-united-brotherhood-carpenters-and-joiners-america-ubcja