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Online and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical … Using online training methods can be a convenient and economical …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… in our initial audit report, Controls Over the Empire State Supportive Housing Initiative ( 2022-S-22 ). About the Program Established in 2016, the Empire State Supportive Housing Initiative (ESSHI) is part of the … various populations to be served by both OMH and the other State agencies under ESSHI. Each of OMH’s ESSHI contracts …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followManagement of Cash and Investments
… budgeting process. MTA officials did not have a written plan for meeting the objectives set forth in its investment … Key Recommendations Routinely monitor the funds, document required balances and ensure that excess moneys are factored … MTA Treasury Department. Establish a written investment plan which includes yield expectations and perform documented …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsMedicaid Program – Medicare Part D Clawback Payments
… Medicare and Medicaid (“dual-eligibles”). The Department is required to make a monthly payment (referred to as the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsSUNY Bulletin No. SU-198
… at the campus at which they are currently employed (Payroll Status equals Active or Leave With Pay at the time of … listed in Article XI, Appendix B, Section 4 – Division III Sports or Article XI, Appendix C at the campus at which they … one-time advance. Agency Actions – Retroactive Processing Reporting Retroactive Adjustments Time Entry earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-198-500-service-award-full-time-psnu-employees-representedDiNapoli Report Highlights MTA's Significant Needs
… funding plans. “The list of repairs and upgrades needed in our regional transit systems can seem endless, but funds … be made in repairing the system, how much they’re going to cost and how the MTA is going to pay for them.” The MTA’s … funding constraints. In its October 2023 Needs Assessment (2025-2044) Report, the MTA's first since 2013, it departed …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsReal Property Portfolio
To determine whether Empire State Development ESD fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties and if ESD disposed of real property in a manner beneficial to the State
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioOpinion 2008-5
… of the consideration payable to the fire company (31 Ops St Comp No. 75-1235, at 159 [1975]). There is no statute … before receiving funds under the contract ( see e.g . 1987 Ops St Comp No. 87-28, at 46; 1975 Ops St Comp No. 75-75; 1960 Ops St Comp No. 60-799). …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 97-7
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court and trust moneys) STATE COMPTROLLER -- Powers and Duties (receipt of unclaimed court and trust moneys) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 2005-2
Whether a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage expenses
https://www.osc.ny.gov/legal-opinions/opinion-2005-2State Agencies Bulletin No. 1836.1
… to be used to report and track overtime worked due to the COVID-19 health crisis. Affected Employees Employees working … Executive Agencies who work overtime due to events of the COVID-19 health crisis are affected. Background Pursuant to … must track expenditures of overtime worked related to COVID-19 preparation and response activities. To facilitate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19State Agencies Bulletin No. 338
… Purpose To notify agencies of the next step in the PS Query Upgrade process and to remind agencies that it is not too late to rename queries before the upgrade. Affected … Actions According to Bulletin 328, OSC was to send a list of the renamed queries and a new Payroll Bulletin with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… dates have been updated based upon the recently enacted State budget, it is critical that agencies thoroughly review … are NOT erroneously lapsed . Appropriations appearing on the NYKK0004 which should NOT be lapsed should be immediately reported to your Bureau of State Accounting Operations (BSAO) - Budgets and Spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… of statements comprised of both government-wide and fund financial statements and notes to the financial … units. In addition, information is provided for each major fund of the governmental and proprietary fund types and fiduciary funds. Required supplementary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOpinion 89-27
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … to which an employee is entitled (see 1985 Opns St Comp No. 85-13, p 16; 1984 Opns St Comp No. 84-4, p 4). In this … 14th Amd; NY Const, art 1, §11; see also Internal Revenue Code, §89, which, among other things, requires the gross …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). Background … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followOtselic Valley Central School District – Procurement (2022M-58)
… a competitive process to procure goods and services not subject to competitive bidding. Key Findings District … always seek competition to procure goods and services not subject to competitive bidding. Out of nine purchases under … detailed guidance for procuring goods and services not subject to competitive bidding requirements. Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58DiNapoli Announces Oil Spill Fund Agreement With St. Lawrence County
… Spill Fund) and St. Lawrence County to convert the site of an abandoned auto repair garage in the Village of Canton into a community green space with access to the … and village have entered into a separate agreement as part of the deal. The property is considered a key link in the …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-announces-oil-spill-fund-agreement-st-lawrence-countyDiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… these individuals depend on a variety of public benefits for income or to pay for health care, food or housing costs. To qualify for these benefits, such as Supplemental Security … if certain conditions are met. This program gives families and individuals with disabilities some peace of mind …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryTown of Champion – Information Technology (2014M-130)
… 31, 2013. Background The Town of Champion is located in Jefferson County and has a population of approximately … may not have been prepared to notify affected individuals in the event that private information had been compromised. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130