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Opinion 93-19

… Court, which has concurrent jurisdiction over adoptions and in which no fees are charged. Subdivision 13 of section … or applying subdivision 17(g) of section 2402 of the SCPA and treating these requests as orders concerning the proper … in that proceeding which is required by law to be recorded and the recording of any letters required by law to be …

https://www.osc.ny.gov/legal-opinions/opinion-93-19

DiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices

… choices, it should be transparent over what spending can and cannot be adjusted,” DiNapoli said. “While the city’s … fiscal and operational challenges. The city is limited in where it can make adjustments, and all stakeholders will … and slower growth in non-discretionary spending, but these favorable fiscal conditions may not last. As of …

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choices

Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program

… Objective To determine whether the Adult Career and Continuing … Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment … To determine whether the Adult Career and Continuing …

https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supported

VI.3.B Budget Transfers Within a Business Unit – VI. Budgets

… Enter Budget Transfer is the budget entry component that is used to move budget authority between budgets within a … within a Business Unit: Apportionment – An apportionment is the movement of a lump sum or a multi-fund appropriation … Enter Budget Transfer is the budget entry component that is used to move budget …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unit

Auditing Travel/Conference Claims – Travel and Conference Expense Management

… travel approved? There should be a copy of the approval form or some indication that travel was properly approved. Is … trip, or taking a side trip, for personal reasons? Did the extension of travel add additional costs? For example, did … because he or she returned on a later flight due to an extension of the trip for personal reasons? Are there …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claims

State Comptroller DiNapoli Releases Audits

… Inc. – Compliance With the Reimbursable Cost Manual (2021-S-21) Empowering Minds is an SED-approved, for-profit special … In a follow-up, auditors found that MTA made some progress in addressing the issues identified in the initial … of change orders to support the payment of $787,517 to a construction contractor. Olympic Regional Development …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-audits

Benefits Advisement Services for Individuals With Disabilities Seeking Employment

… not be receiving notifications on important benefits for which they may be eligible, as notifications are delivered …

https://www.osc.ny.gov/state-agencies/audits/2021/07/20/benefits-advisement-services-individuals-disabilities-seeking-employment

DiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending

… resolution with the Ohio-based electric utility. “Many publicly traded companies use corporate funds to … the political process and it is important investors know how that money is being spent,” DiNapoli said. “This is a … behalf of more than one million state and local government employees and retirees and their beneficiaries. It has …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spending

State Comptroller DiNapoli Releases Audits

… Subway wait assessment is calculated at time points, which should consist of between 25 and 50 percent of all …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits

State Agencies Bulletin No. 1494

… an automatic dues increase. Affected Employees Employees in Management/Confidential positions who are members of OMCE … each employee as described below: When an employee enrolls in OMCE, the correct deduction amount must be entered based …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employees

Chenango County – Court and Trust Funds (2025-C&T-2)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to a county treasurer (treasurer) …

https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… New vendors, especially if payment goes to a post office (PO) box Items purchased that are not clearly identified Goods …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

XIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement

… SECTION OVERVIEW AND POLICIES Employees may receive payment for expenses through direct … establishment and maintenance of payment information. When employees are employed by multiple agencies or when an agency … Employees may receive payment for expenses through direct …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-payment

XII.4.A Vendor Requests for Payment – XII. Expenditures

… to OSC, with the exception of payments for the purchase of land. Instead, OSC will accept electronic documents in …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-payment

Village of Arcade – Internal Controls Over Purchasing (2013M-37)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over purchasing for the … Key Findings The Board did not establish procedures to ensure that the correct prices were obtained when … competitive bids. Key Recommendations Establish procedures to ensure that Village officials verify that the price …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37

Delaware County – Vehicle Usage and Disposal (2014M-258)

… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal … usage. Key Recommendations Amend the vehicle policy to clearly specify which employee positions or criteria …

https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258

Aloma D. Johnson Charter School – Leave Accruals (2017M-218)

… Purpose of Audit The purpose of our audit was to review the School’s leave accrual activities for the period July 1, 2015 through February 24, 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218

Receiving Your Benefit and Filing Your Option Election – New Career Plan

… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. … Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the month following your retirement date. You have up to …

https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-election

Receiving Your Benefit and Filing Your Option Election – Career Plan

… Receiving Your Benefit At retirement, you must decide how you want your … all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … Career Plan for PFRS Tiers 1 2 3 Article 11 5 and 6 Article 11 Sections …

https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-election

Receiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits

… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. … Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the month following your retirement date. You have up to …

https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-election