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MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… to document those efforts. Advise supervisors who approve employee travel to verify that lodging rates are consistent …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesOpinion 95-13
… of whether the bonds have "call" provisions. In the case of non-callable bonds, the proceeds would be retained to …
https://www.osc.ny.gov/legal-opinions/opinion-95-13City of Yonkers – Budget Review (B17-6-10)
… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Reporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… Elected and Appointed Officials Official did not need to attest to the accuracy of the ROA. Official must sign the ROA to attest to its accuracy. Regulation did not clearly address …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesOpinion 93-31
… board member from home to meetings) PUBLIC OFFICERS LAW, §64: The expenses of the members of the board of commissioners … their actual and necessary expenses. Public Officers Law, §64, however, provides that every public officer who is not … St Comp No. 80-138, p 36; 26 Opns St Comp, 1970, p 84; 16 Opns St Comp, 1960, p 403; 13 Opns St Comp, 1957, p 166). …
https://www.osc.ny.gov/legal-opinions/opinion-93-31United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… HealthCare for prescription medications under the State's employee health insurance program. The audit covered the period from … Ethical by oversight authorities, including the Nassau County District Attorney (NCDA) and the New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … Justice Court Operations (Rensselaer County) The justices do not provide adequate oversight of court operations to … director entered a guilty plea in Carmel Town Court on Feb. 23, 2016 to a class A misdemeanor. As part of the …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… A sampling of municipalities from across New York reveals gaps in the … of fire safety plans or evacuation procedures for public buildings such as adult care facilities, hospitals, hotels, … 54 buildings (56 percent) did not conduct the required number of evacuation drills. The audit revealed that …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsDiNapoli: Central NY Village Official Stole More Than $100K
… his office revealed a former official of the now-dissolved village of Altmar in Oswego County stole more than $117,000 … acted swiftly on our findings of wrongdoing and sought justice for taxpayers.” The misappropriation was discovered … of Albion officials requested assistance with obtaining village financial information during the dissolution process …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kDual Employment
… through February 6, 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 … among multiple facilities. Employees may also work for other government agencies subject to certain restrictions … time and attendance rules, resulting in improper payments for time not worked. These three cases showed a pattern of …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Department of Transportation Bulletin No. DOT-44
… which implemented the 2021-2026 Agreements between the State of New York and the Civil Service Employees Association … 2024 Call-Out Response Payment is included as salary for retirement purposes. Deductions will be taken from the … and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-44-2024-call-out-response-payment-fiscal-year-2023-2024Comptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… with the Capital District adding the most (22,987). Long Island led the downstate regions with nearly 47,000 jobs created (See Appendix A); Long Island continues to lead the state in net job gains, …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbGlossary – Governmental Accounting Standards Board
… (GASB) website . Deferred Inflows An acquisition of net assets by the government, which is applicable to a future … GASB Statement No. 67, a blended or single rate (expressed as a percentage), which reflects (1) the long-term expected … including Group Life Insurance Plan (GLIP). It does not include payments made for Adjustments, Amortizations …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… and communities—by giving them time to transition, seek new employment, and enter workforce training programs. …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… Comptroller Thomas P. DiNapoli released the following statement on the passage of the final state budget: “After … State Comptroller Thomas P DiNapoli released the following statement on the passage of the final state budget …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetIndividuals with Disabilities Education Act – Federal Funding and New York
… education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission (Assistance Listing Number 84.027). It details programs and responsibilities related to the identification of special education students, the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actOpinion 92-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … where the municipal share of the cost of a capital project being undertaken by the State is to be reduced by a …
https://www.osc.ny.gov/legal-opinions/opinion-92-8State Agencies Bulletin No. 1090
… System (SFS). Additional SFS information and the impact on PayServ will be provided in future Bulletins. Effective … 11, 2012 for Administration Background In April 2012, the State of New York will discontinue use of the Central … Codes have been defined in a manner that facilitates the State’s accounting, financial reporting, and budgeting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… OVERVIEW The purpose of this section is to provide guidance to state agencies on the procurement of … must be made as to how the equipment should be procured, i.e. whether the equipment should be purchased, either … equipment preventive maintenance when the agency does not have the personnel with the capability to perform such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionConflicts of Interest of Municipal Officers and Employees
… districts, urban renewal agencies and industrial development agencies. What makes a conflict of interest under …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employees