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Financial Condition and Outlook (2012-S-72)
To determine the financial condition of the State University Hospital of Brooklyn (Hospital).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s72.pdfBainbridge Fire District - Board Oversight (2018M-252)
Determine whether District officials established adequate controls over financial activities to safeguard assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/bainbridge-district.pdfSamples of Disability Inclusion Letter
Comptroller called on companies to report on their inclusion of people with disabilities.
https://www.osc.ny.gov/files/press/pdf/disability-inclusion-sample-letters.pdfNewark Valley Fire District - Board Oversight (2020M-30)
Determine whether District officials established adequate controls over financial activities to safeguard assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/newark-valley-2020-30.pdfFraud Prevention and Detection Slideshow Presentation
Please print out the Fraud Prevention and Detection Slideshow Presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-and-detection-08-20-20.pdfProperty Tax Cap for Villages
Print out presentation to follow allow and take notes during the online webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-villages-040620.pdfUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (2021-S-32) 180-Day Response
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered drugs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s32-response.pdfComptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… Joint Task Force on Public Integrity, the Comptroller's office and the Attorney General's office will continue to fight corruption and find those … make political donations to various candidates for elected office from Century’s accounts or from straw donors, using …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-councilLinkNYC Program Revenues and Monitoring
… (Consortium) to replace an aging network of public pay telephones (PPTs or payphones) with technologically …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… Salary and Fringe rates must be substantiated.) Certified payroll registers Time cards Overtime authorization and/or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsOversight of New York State Forest Tax Programs
… Objective To determine if the Department of Environmental Conservation (Department) is adequately … forest land continues to be protected and enhanced as an economic and environmental resource of major importance and …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… than expected tax revenue, supporting upward revisions in spending. The Fiscal Year 2025 budget is now expected to … a number of other budgetary risks my office has raised in the past remain in the financial plan and the city continues to charge water …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateState Agencies Bulletin No. 937
… purposes. Affected Employees Employees who participated in the PEF, M/C or CSEA Certification, Licensure and Exam Fee … statement; “FRB” will appear on the employee’s Form W-2 in box 14 with the CLERF amount. Communication to Affected … are informed of the taxability upon enrollment in the program. Questions Questions may be e-mailed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/937-certification-licensure-and-exam-fee-reimbursement-clefr-2009Opinion 95-22
… act of the State Legislature and is authorized to receive direct payment of foreign fire insurance tax moneys, the …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 92-35
… of a statute (see, e.g., Chatlos v McGoldrick , 302 NY 380, 388). In this regard, we believe, as explained below, …
https://www.osc.ny.gov/legal-opinions/opinion-92-35XII.6.E Making an Emergency Payment – XII. Expenditures
… business practices does not constitute an emergency. The Office of the State Comptroller’s (OSC) Bureau of Contracts’ … for entering into an Emergency Contract. Refer to the Office of General Services (OGS) Procurement Guidelines for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… for correcting payments processed against the wrong purchase order when funds are still active. Paying against the wrong purchase order will impact the available purchase order …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderOpinion 89-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … person who has been elected pursuant to law to a public office for which the term has not commenced, to attend a …
https://www.osc.ny.gov/legal-opinions/opinion-89-10XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… or SSP Check of this Chapter. Occasionally, the Post Office may return a check because of an incorrect address. … agencies regarding refund checks ie checks issued from the Comptrollers Refund Account that are returned andor need to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… at campuses located in New York City. CUNY’s Central Office provides administrative support and business services to its institutions. Central Office began centralizing its disbursement process of tuition … issued through CUNYfirst are usually posted to Central Office’s general ledger automatically. To centralize the …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-account