Search
VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which … controls governing advance accounts; Proper documentation for all advance account disbursements; Monthly reconciliation … - Cash Advance Reconciliations and Annual Confirmation of this Chapter; Advance funds should never be commingled with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewUnclaimed Property Relating to Utility Companies
Unclaimed property subject to Article IV of the Abandoned Property Law includes: Deposits made to secure payment for utility services; Amounts paid in anticipat
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/utility-companies.pdfOpinion 91-15
… -- Park Lands (authority of newly incorporated village to assess park land fee upon subdivision plat already so … number of lots or the overall density. This is in reply to your letter concerning payment by a developer of money in lieu of the set aside of park land pursuant to Village Law §7-730 under the following facts. You state …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Assessment and Collection of Selected Penalties
To determine whether the Workers Compensation Board WCB is properly billing collecting and promptly depositing in appropriate accounts selected legislativ
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesOpinion 92-29
… St Comp No. 91-35, p 106; 1986 Opns St Comp No. 86-23, p 39; 1984 Opns St Comp No. 84-20, p 26). By its literal terms, …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Notice of Reserve Funds
… Comptroller DiNapoli's Legislative Program Legislative … fiscal operations by requiring publication of reserve funds and reserves funded by resolution Memo Bill Text Status … fiscal operations by requiring publication of reserve funds and reserves funded by resolution …
https://www.osc.ny.gov/legislation/notice-reserve-fundsOversight of Industrial Hemp (Follow-Up)
… and State law define industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followOpinion 95-11
… (applicability of General Municipal Law, §207-m to salary of temporary or provisional head of police department) … of temporary or provisional head of police department to salary increase pursuant to General Municipal Law, §207-m) … separate meaning (McKinney's Statutes, §231; Orange and Rockland Utilities, Inc. v Amerada Hess Corporation , 59 …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Contract Advisory No. 26
… not contain the above certification may not be considered for award; provided however, that if the bidder cannot make … the procurement record when submitting transactions to OSC for approval. References : Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsOpinion 93-8
… the debt limit prescribed by Local Finance Law, §104.00. For purposes of determining the amount of outstanding … variable rate debt which bears interest at rates and for periods specified at the time of issuance. Finally, if …
https://www.osc.ny.gov/legal-opinions/opinion-93-8DiNapoli: Central NY Village Official Stole More Than $100K
… to determine Bailey pocketed more than $9,000 in cash from property tax payments, permit fees and the sale of a village … funds and consult with the former village’s insurance agent to determine if the town can submit a claim … For a copy of the report, visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/altmar.pdf DiNapoli …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… extent of implementation of the seven recommendations made in our initial audit report, Mainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting ( 2014-S-55 ). Background The … actuarial costs against the MCOs, as required by law. We recommended that the Department modify the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… P. DiNapoli and United States Attorney for the Southern District of New York Geoffrey S. Berman announced that … to one count of wire fraud on October 23, 2018. U.S. District Judge Cathy Seibel imposed today’s sentence. "Mr. …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… of deposits; (ii) the payment of checks; (iii) electronic funds transfers; (iv) lockbox services; (v) armored car …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsOpinion 92-9
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (appearance at attorney's office in compliance …
https://www.osc.ny.gov/legal-opinions/opinion-92-9DiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… of the state, and double-digit declines continued in the third (21.9 percent) and fourth (18.5 percent) quarters, even … and food services sales in the months to follow. The third quarter (July through September) and fourth quarter … Collections increased outside of New York City in the third and fourth quarters, compared to the same time period …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020DiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… regulations, ESD is mandated to report on the outcomes of many of the programs it supervises. Reporting requirements … each program. Auditors found: ESD failed to produce many of the statutorily-required performance and outcome … reports, or 47 percent, were not finished (see Exhibit A in the report); 17 programs requiring independently …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsOpinion 91-13*
… distinguished from installment purchases); (authority of municipal corporation to enter into installment purchase contract) BONDS AND NOTES -- Certificates of Participation (as … LAW, §§101, 103, 109-b, 854; LOCAL FINANCE LAW, §20.00; NY CONST, ART VIII, §2: A transaction whereby a …
https://www.osc.ny.gov/legal-opinions/opinion-91-13About This Publication – World Trade Center Presumption
… This publication provides a general summary of benefits, rights and responsibilities, and is not a …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… State Comptroller Thomas P. DiNapoli announced today that he … office, Sheingold served as chief counsel to the New York State Inspector General, with a focus on fraud and …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptroller