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VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Finance Law authorizes the establishment of cash advance accounts. The moneys are to be used in accordance with rules … a complete system of internal controls governing advance accounts; Proper documentation for all advance account … to determine the appropriate funding levels. Cash Advance Accounts may be established for petty cash, travel, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewOversight of Procurements and Loan Programs
… April 1, 2012 through March 31, 2015. Background DANC is a self-supporting public benefit corporation overseen by a … DANC’s operations provide services to customers at Fort Drum and in surrounding counties. DANC has partnered with an … monitoring systems. However, we did identify some areas where DANC could improve its operations, specifically in …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsOpinion 89-15
… fire protection district, the incorporated volunteer fire company which constitutes the village fire department, and … insurance on the fire-fighting equipment used by the fire company, all of which is owned by the company. In addition, you ask whether the contract may …
https://www.osc.ny.gov/legal-opinions/opinion-89-15ABLE Residency
… State residency requirement for designated beneficiaries in the New York ABLE program. Memo Bill Text Status … State residency requirement for designated beneficiaries in the New York ABLE program …
https://www.osc.ny.gov/legislation/able-residencyDiNapoli Releases Report on Nonprofit Industry
… sector statewide. Nonprofits provided 12.8 million jobs nationwide in 2022, with the greatest number (10.6%) in New … New York paid $96.8 billion in wages in 2022 (11.1% of the nationwide total). Average annual wages paid by nonprofits in … provided, defer hiring or lay off workers, or rely on loans or lines of credit to get by. State Comptroller …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryState Agencies Bulletin No. 1092
… Program N31 to PBANYS Agency Law Enforce Svcs (PBA LES). OSC has also changed the narrative description for … Earnings Program H31 to PBANYS Law Enforce Svcs Hrly (PBA LES Hr). OSC will automatically update the Job Data and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1092-new-union-bargaining-unit-31Opinion 95-11
… it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland … 207-m, so long as that word may be given a distinct meaning. The terms "permanent", "temporary" and "provisional" …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… Anne T. Donnelly announced that a Florida man was charged with grand larceny and identity theft for allegedly … not entitled to,” DiNapoli said. “I will continue to work with law enforcement across the state and country to protect … County District Attorney Donnelly for her partnership with my investigative team. We will continue to steadfastly …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherHousing Preferences for Disabled Veterans (Follow-Up)
… our initial audit report, Housing Preference for Disabled Veterans (2010-S-42). Background In November 2007, the … amended to require housing companies to provide disabled veterans with a preference in the admission to Mitchell-Lama … audit, issued on May 26, 2011, examined whether disabled veterans received the preference. We found disabled veterans …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followOpinion 88-79
… an Urban Development Action Grant (UDAG), the proceeds of which were loaned by a village to a developer to assist in … The UDAG Agreement and Closeout Agreement, the latter of which defines the rights and obligations of the village upon … is made to the developer is deemed "miscellaneous revenue" which must be used for community or economic development …
https://www.osc.ny.gov/legal-opinions/opinion-88-79DiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… Former Lake George Watershed Coalition project manager David Decker … than half a million dollars meant to protect and improve Lake George for its residents, vacationers and other visitors … subcontractors pay and falsifying grant invoices. The Lake George Watershed Coalition is a consortium of …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeState Agencies Bulletin No. 960
… Bill No. A40026 and Senate Bill No. S66026) that creates a new Tier 5 that, in accordance with constitutional … Benefit Plan option of “ERSBT5” which must be used when setting up retirement records for tier 5 ERS members. This new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemSelected Management and Operations Practices (Follow-Up)
… Purpose To determine the extent of implementation of the 12 recommendations included in our initial report, … ( 2015-S-20 ). Background On April 14, 2011, the Governor of New York signed into law the ReCharge New York (RNY) power … To determine the extent of implementation of the 12 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followOpinion 92-46
… CONTRACTS -- Bidding Monetary Threshold (computation of for various items used at youth center) GENERAL MUNICIPAL … youth center need not be aggregated with each other for the purpose of determining whether the competitive … village youth center should be considered in the aggregate for purposes of determining the competitive bidding monetary …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 93-19
… in Family Court, which has concurrent jurisdiction over adoptions and in which no fees are charged. Subdivision 13 of … 626 of the Laws of 1969 eliminating these fees regarding adoptions. The note at the end of that amendment stated that … same nature and that the elimination of the filing fees in adoptions was in accord with the efforts of the Judicial …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 89-17
… the amount of a judgment or claim. May 2, 1989 Cornelius F. Healy Deputy State Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-89-17DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local … P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because of flawed budget … to each district the cost allocated to that district in the past year’s budget, the actual expenditures associated …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsOpinion 91-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 202(5), 209; VILLAGE LAW, §14-1436: A town, on behalf of a town sewer district, may contract with a county to … Whether the town on behalf of the town district and the county on behalf of the county …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit covered the period from … for Childrens Services and the New York City Department of Youth and Community Development identify report on and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-york