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Opinion 91-55
… STATE CONSTITUTION, ART VIII, 5(C): Depreciation is not a "cost of operation, maintenance and repairs" to be deducted … Apparently, municipalities which account for revenues on a cash basis have not been including depreciation as a cost … 457, we noted that the "except" clause resolved a conflict between section 6-k, and Local Finance Law, §123.00 and …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Essential Policy Elements – Travel and Conference Expense Management
… cannot exceed. These rates vary by state and region (i.e., New York City hotel and meal rates are higher than Binghamton …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Business Units must use a Centralized Corporate Customer to create a revenue contract in the SFS, for Interagency billing and … Grants. REVENUE CONTRACTS Revenue Contracts are agreements between the State and private individuals and/or businesses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… oversight of agencies’ use of Artificial Intelligence (AI) is inadequate and creates a risk that the technology could be … The audit looked at the state’s overall AI policy and how AI was used at four state agencies: the Office for the … to safeguard against the well-known risks that come with it.” While the state has moved to implement AI systems, …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksContract Submission System Guide for the Office of the Attorney General Users
… Welcome to the New York State Contract Submission System (CSS) The CSS is a secure application which allows State …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersOpinion 2007-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (42 US Code §15403). During the 2005 legislative session, New York passed a number of bills relative to HAVA compliance and …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Privacy and Links Policy
… is a small data file that can be stored on your computer’s hard disk or can reside in the memory of your computer. …
https://www.osc.ny.gov/online-services/privacy-and-links-policyDiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New York City Transit’s repair program is progressing too … Only 51 of the city’s 468 stations were free of defects, and just 1-in-4 had most or all of their station components … to be done,” DiNapoli said. “Worn or damaged stairs and platform edges pose risks for riders, while broken tiles, …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsDiNapoli: Capital Planning Problems Persist at NYRA
Problems with capital planning remain for the New York Racing Association NYRA years after a reorganization that was intended to strengthen its finances and operations
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraDiNapoli Announces Latest Fiscal Stress Scores
… with fiscal stress. My Fiscal Stress Monitoring System is designed to keep the public informed about the factors impacting local … “For those in fiscal stress, effective long-term planning is critical for charting a better path. These municipalities …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Wall Street Bonuses Declined in 2010
… This video tells the story Cash bonuses paid to New York City …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010State Police Bulletin No. SP-105
… (01060) 6/10/09 (01069) Current Goal Balance: Leave Blank Payroll Register and Employee Paycheck/Advice The Earn Code EPA , EDP or EPI will be displayed on the payroll register. The Earn Code descriptions - Education … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To provide notification of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-105-education-payment-employees-represented-police-benevolent-associationComptroller DiNapoli and A.G. Schneiderman Announce Conviction and Sentencing of Florida Man For Theft of Over $180,000 in NYS Pension Benefits
… deposits and spent the money for his own benefit. All told, Schusteritsch stole over $180,000 in pension …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-and-sentencing-florida-man-theft-overDiNapoli: Fiscal Stress May be Looming for Glens Falls
… the state. “The city’s financial struggles are making it harder to maintain needed services, avoid tax increases …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms … for feasibility studies of direct rail links from Downtown Manhattan to JFK and Newark Liberty airports. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… The state Department of Health (DOH) has never put to use any of the money generated through distinctive license plates and … known as the Life Pass It On Trust Fund, had a balance of more than $1 million in December 2015 and has not been …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateState Comptroller DiNapoli Releases Audits
… Preservation and Development: Vacancies at the Clinton Towers Mitchell-Lama Housing Development (2017-N-1) Vacant apartments at Clinton Towers were often not rented in a timely manner. Auditors … revenue. On March 31, 2017, 15 apartments at Clinton Towers had been vacant for more than 60 days, even though …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Oversight of Persons Convicted of Driving While Intoxicated
… law on November 18, 2009, requires all persons sentenced for DWI on or after August 15, 2010 to install and maintain … with the governing Regulations and the New York City Plan for compliance with the Act. For July 2015, we selected a judgmental sample of 27 reports …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… January 1, 2011 through October 31, 2015. Background The New York State Health Insurance Program (NYSHIP) provides health …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpMarketing Service Performance Monitoring
… of the contract and the appropriated State funds involved, it was reviewed by the Office of the Attorney General to ensure that it was in proper form and included all provisions mandated by … method of accomplishing the intended purpose or whether it would successfully achieve the program goals ESD intended, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoring