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Opinion 88-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … that employed the injured fireman shall be liable for all medical treatment and hospital care furnished during the …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 89-65
… This opinion represents the views of the Office of the State Comptroller at the time … Law, §27(1) states that "(s)alaries shall be in lieu of all fees, charges or compensation for all services rendered to the town or any district or … Whether a town without the adoption of a local law may engage the services of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … established in a county, the duties of the tax levying body provided for in Real Property Tax Law, §554 in … Which county officer is the official to whom the county tax levying body authorizes …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 2001-3
… general municipal purposes) GENERAL MUNICIPAL LAW §§94, 453; STATE CONSTITUTION, article IX, §1(f): A village may not … cost of providing the particular service (1992 Opns St Comp No. 92-40, p 103 and citations therein; see NY Tel . v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993). …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries may be used to charge/reimburse for costs. Hybrid Journal Entries contain both expenditure and revenue … For State agencies that do not use the Billing module in SFS to create …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesXII.8.E Payment Assignments – XII. Expenditures
… the assignment of contract payments to an individual or entity other than the original contract holder. Payment … assignments are commonly due to financing arrangements or to fulfill liabilities to subcontractors or other creditors of the contract. For guidance specific to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… Purchasing cards (P-cards) Travel cards (T-cards) Petty cash or travel advance accounts for items that cannot be paid … the use of a cash advance and the required documentation. Petty Cash (Advance Account Code 59001) The petty cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesXIII.8 Overview – XIII. Employee Expense Reimbursement
… expenses according to collective bargaining agreements, the Division of the Budget Guidance, and other sources. The … in an individual's name will be allowed as long as all materials and benefits received from the membership are … the property of the Business Unit and made available to all Business Unit employees. Claims for Damages Employees may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewDiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… sales tax collections. Nearly every county in every region of the state saw overall July collections drop year over … Westchester, where its tax rate increase in August of 2019 boosted year-over-year growth. County decreases … downturn in sales tax collections, a major source of revenue. This is going to have a long-lasting effect on …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyCUNY Bulletin No. CU-760
The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37 Local 1087 in Bargaining Unit TO
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-760-district-council-37-dc37-local-1087-dues-increaseCUNY Bulletin No. CU-786
… of an automatic dues increase for employees represented by DC37, Local 1087 in Bargaining Unit TO. Affected Employees: Employees represented by DC37, Local 1087 in Bargaining Unit TO are affected. … of an automatic dues increase for employees represented by DC37 Local 1087 in Bargaining Unit TO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-786-district-council-37-dc37-local-1087-dues-increaseCUNY Bulletin No. CU-816
… Per the request from DC37, Local 1087 dated February 6, 2025, membership dues for employees in Bargaining Unit TO … Changes will be effective in paychecks dated March 6, 2025. OSC Actions: At the request of DC37, Local 1087, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-816-district-council-37-dc37-local-1087-dues-increaseOversight of Campus Foundations
… Purpose To determine if the State University of New York’s System Administration is … Key Recommendations Work with campuses to ensure all foundation contracts are executed on a timely basis. … performing audits that address high-risk areas. Ensure all foundations have thorough policies and procedures that …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsReal Property Dispositions
… the Port Authority of New York and New Jersey: evaluated properties that are not essential to its core mission, as … with it. We examined records of seven Port Authority properties that were disposed of during the audit period. The … ranged from $650,000 to $42.0 million for five properties. (One disposition was an exchange of properties …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsExamination of Penalties and Interest Payments
… the Workers’ Compensation Board (WCB) for late payment of medical and compensation claims. Background The Workers’ Compensation Law (Law) authorizes medical providers and injured workers to report late medical and compensation payments to the WCB when insurance …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsControls Over Cash Advance Accounts
… and Family Services (OCFS) has adequate controls over the cash advance accounts it oversees to ensure the money is … Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsUnited HealthCare – Empire Plan Drug Rebate Revenue
… December 31, 2013. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … of the prescription drug program to Medco Health Solutions, Inc. (Medco), including the negotiation and … by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. The subcontract …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueOperational Advisory No. 35
… Advance Payment Types Chapter X, Section 5.A - Assigned Single Payment Vendor IDs …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesOversight of Transportation Services and Expenses
… Department closed six of its facilities.) The Department’s work requires a diverse fleet of both passenger (e.g., … operations. These operators are required to have a current driver’s license to operate these vehicles on public roadways. Of the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesManagement of Capital Projects
… whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) has a formal capital project … transportation infrastructure, helping to develop the Long Island communities it serves and facilitating economic … branches, stretching from Montauk – on the eastern tip of Long Island – to Penn Station in the heart of Manhattan. …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projects