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Opinion 88-69
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … service in contravention of article VIII, §1 of the State Constitution. March 22, 1988 Lawrence D. Hasseler, …
https://www.osc.ny.gov/legal-opinions/opinion-88-69XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… the documentation that must be submitted to the Office of the State Comptroller's (OSC) Bureau of Contracts to … value of the contract, including the original contract award value, and any amendments, extensions, or renewals, as … Tax Law Section 5-a, the procuring agency must include a copy of ST-220-CA in all contract packages submitted to OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Officials of the Wyandanch Public Library in Suffolk County failed to notice $4,600 in missing cash, overpaid the library’s treasurer $6,900 and allowed the president to alter the time records of a family member …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsXV.13 Federal Funds – Payments – XV. End of Year
… In order for the State to be reimbursed for payments made … benefit payments must be paid by the date identified in the Office of Operations Events and Deadlines Calendar . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsDiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… of Eileen Steurrys, the former part time court clerk for the Town of Marion, for the alleged theft of $59,293 in court fines, fees and … thanks to District Attorney Calarco and the State Police for helping my office fight public corruption.” New York …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesXI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… State Consultant Services Contractor's Planned Employment form ( AC 3271-S ) in the procurement record submitted to OSC for new consultant contracts. The completed form must include information for all employees providing … by the contractor or a subcontractor. Please note that the form captures the necessary planned employment information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureTechnology Transfer Program and Royalty Payments
… protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for … Foundation has taken steps to protect SUNY’s interest in the transfer of technology and royalties for projects … Sciences University (Downstate) has accumulated $1,019,390 in campus royalty revenue, none of which has been used to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… balancing the budget each year and contributes to future cash flow pressures. Debt DiNapoli questioned whether some …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerOpinion 92-6
… and procedures for the procurement of goods and services when competitive bidding is not required). Payment for any …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 92-37
… which requires the Comptroller's approval. The procedures for merging a fire protection district into an adjoining fire … in section one hundred seventy-three of this chapter for the extension of a fire district". Subdivision 2 of Town … the resolution must be submitted to the State Comptroller for approval. Subdivision 1 of section 173, on the other …
https://www.osc.ny.gov/legal-opinions/opinion-92-37II.3 Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State which vests in the Governor primary authority and responsibility for … and execution. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewControls Over and Revenues From .nyc Generic Top-Level Domains
… program to establish their business or personal websites on one of the largest geographic TLDs in the world. As of … analyze performance under the contract. It relies solely on the vendor, leading to undetected errors in the sales … for errors or discrepancies and any issues are followed up on until they are resolved. Develop and document procedures …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsOpinion 93-28
… (CHIPs moneys subject to section 284 agreement) MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 …
https://www.osc.ny.gov/legal-opinions/opinion-93-28DiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… to pay UCSD $150,000 by May 17, representing a reduction in his pension earnings from the date of his crime until his … and the New York State Police for their assistance in ensuring justice was served.” District Attorney Carville … for their assistance and tireless pursuit of justice in this matter.” New York State Police Superintendent Steven …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kPutnam County – Court and Trust (2024-C&T-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/putnam-county-2024-CT-2.pdfLewis County – Court and Trust (2024-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lewis-county-2024-CT-1.pdfMWBE Report 2023-2024 Fiscal Year
In the 2023-24 fiscal year, the Fund recorded growth in its investments with MWBE managers. Total investments and commitments of Fund capital to MWBE partners rose from $31.5 billion to approximately $37.7 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2023-24.pdfLivingston County Court and Trust (2022-C&T-4)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/livingston-county-2022-ct-4.pdfOversight of Contract Expenditures of Bowery Residents’ Committee (2019-N-8) 180-Day Response
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with the Bowery Residents’ Committee (BRC) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19n8-response.pdfSchoharie County Court and Trust (2022-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schoharie-county-2022-ct-3.pdf