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Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of … 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
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- Imposition of (at amount that would generate excess revenues for general municipal purposes) -- Rates (fixing of at amount … Whether a village may fix its sewer rents at an amount that would generate revenues more than …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… costs. Hybrid Journal Entries contain both expenditure and revenue account codes and are submitted in the General Ledger … entries should not go between governmental funds: General Fund, Capital Funds, Special Revenue (General and Federal) and Debt Service Funds. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesXII.8.E Payment Assignments – XII. Expenditures
… agencies should follow to approve the assignment of contract payments to an individual or entity other than … fulfill liabilities to subcontractors or other creditors of the contract. For guidance specific to Contract … only become valid when (i) an appropriate “Notice of Assignment” is submitted to the originating agency and the …
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
… All advances should be repaid within 14 days or upon receipt of the employee’s salary check. Please see ‘Personal … fees. Pay for tuition. Business Units must maintain a copy of the governing policy document(s) (e.g., agency … issued from the advance account or a copy of the cash receipt. A petty cash advance cannot be used for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesXIII.8 Overview – XIII. Employee Expense Reimbursement
… to collective bargaining agreements, the Division of the Budget Guidance, and other sources. The following contains examples of some of the expenses for which employees may be reimbursed. … according to collective bargaining agreements the Division of the Budget Guidance and other sources …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewDiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… for local governments in July fell 8.2 percent compared to the same period last year, according to New York State Comptroller Thomas P. DiNapoli. Collections … than in July 2019. Although revenue is still down compared to July 2019, the decline is less steep than any month since …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyCUNY Bulletin No. CU-760
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … represented by DC37, Local 1087 in Bargaining Unit TO. Affected Employees Employees represented by DC37, Local … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-760-district-council-37-dc37-local-1087-dues-increaseUnified Court System Bulletin No. UCS-355
… a Blazer Payment using Earnings Code UBU(UCS Blazer Non Pen) effective 05/31/2023 through the current pay period. … Blazer Payment change in pensionability is supplemental taxable income, will be included in the employee’s taxable … is 1.95975% for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeCUNY Bulletin No. CU-786
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … represented by DC37, Local 1087 in Bargaining Unit TO. Affected Employees: Employees represented by DC37, Local … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
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
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … represented by DC37, Local 1087 in Bargaining Unit TO. Affected Employees: Employees represented by DC37, Local … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
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 … is providing sufficient oversight of campus foundations to make certain the campus foundations conduct their … To determine if the State University of New Yorks System …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsReal Property Dispositions
… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated properties that are not … it received appropriate payment amounts from the sales of real property. Background The Port Authority of New York and New Jersey (Port Authority) was established …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsExamination of Penalties and Interest Payments
… was to determine the extent to which NYSIF was penalized by the Workers’ Compensation Board (WCB) for late payment of … was to determine the extent to which NYSIF was penalized by the Workers Compensation Board WCB for late payment of …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls … 1, 2011 to December 31, 2013. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have 32 advance accounts with a total value of $101,050 as of March 31, 2012. Key Findings At one OCFS …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsUnited HealthCare – Empire Plan Drug Rebate Revenue
… remitted all drug rebate revenue to the Department of Civil Service (Department) as required by the contract … discounts, and other considerations and pass 100 percent of the value of the agreements on to the prescription drug program. For … remitted all drug rebate revenue to the Department of Civil Service as required by the contract between United …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueOperational Advisory No. 35
… to eligible employees using the Accounts Payable module of the Statewide Financial System (SFS). Advance payment to … to eligible employees using the Accounts Payable module of the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesOversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community … Supervision (Department) has established adequate controls to effectively monitor and ensure accountability over … To determine if the Department of Corrections and Community …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesManagement of Capital Projects
… or terminate at the Atlantic Terminal (formerly Flatbush Avenue) in Brooklyn, with a number of others originating or terminating at Hunters Point Avenue in Long Island City, Queens. All of these terminals …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsLow-Income Housing Trust Fund Program (Follow-Up)
… Objective To determine the extent to which Homes and Community Renewal (HCR) implemented the recommendations in our initial audit report, Low-Income Housing Trust Fund … To determine the extent to which Homes and Community Renewal implemented the recommendations in our initial audit report LowIncome Housing Trust Fund …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-follow