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Controls Over Cash Advance Accounts
… Recreation and Historic Preservation (Parks) needs its cash advance accounts and whether the money is properly … of the State Finance Law authorizes the establishment of cash advance accounts, which State agencies may use for petty cash, travel, and other funding needs such as confidential …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. Upon … It is also the intent of OSC to limit the number of state bank accounts and the services provided to the minimum level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewOpinion 93-11
… of calculating the limitations under that section, to mean "indebtedness other than an indebtedness which would be … and since the calculation of the limit in section 104.00 does not include indebtedness "which would be excluded, …
https://www.osc.ny.gov/legal-opinions/opinion-93-11DiNapoli Announces Latest Fiscal Stress Scores
… A total of 14 local governments in New York state ended their fiscal year 2023 with a fiscal … releases fiscal stress scores for municipalities excluding New York City twice a year. The scores announced today are … A total of 14 local governments in New York state ended their fiscal year 2023 with a fiscal …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresChild Care Stabilization Grants (2022-S-44)
To determine whether the Office of Children and Family Services has established and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2022-S-44.pdfOpinion 90-40
… in the opinion. VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor) PUBLIC MEETINGS AND … -- Voting Procedure (right of village deputy mayor to vote as deputy and as trustee) VILLAGE LAW, §4-400(1)(a): A village trustee who is also deputy mayor does not vote both in his or her capacities as trustee and deputy …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… off-track pari-mutuel wagering on thoroughbred and harness horse races held at various racetracks in the State, as well …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014State Police Bulletin No. SP-172
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2016 State Police Expertise Pay. Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 … To inform the Division of State Police of OSCs automatic processing of the 2016 State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-172-2016-state-police-expertise-payState Police Bulletin No. SP-163
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2015 State Police Expertise Pay. Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 … To inform the Division of State Police of OSCs automatic processing of the 2015 State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-163-2015-state-police-expertise-payOpinion 92-13
Whether a town in a county not having a board of supervisors may by the adoption of a single local law increase the terms of office of the town supervisor town councilmen and town clerk to four years
https://www.osc.ny.gov/legal-opinions/opinion-92-13New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… (Report 2020-S-17 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … Service), covers over 1.2 million active and retired State, local government, and school district employees, and … promptly and to prevent payment of ineligible claims on their behalf. Our initial audit report, issued on …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleOpinion 2008-4
… as other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 Further, Town Law § 202-b … expense payable out of the general fund ( see e.g . 1995 Ops St Comp No. 95-17, at 36; 1988 Ops St Comp No. 88-33, at 61; 1979 Ops St Comp No. 79-748, at …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 92-9
… WORDS AND PHRASES -- "Court or Other Tribunal" (meaning for purposes of General Municipal Law, §72-o - … the volunteer "appears before a court" within the meaning of section 72-o. Therefore, it is our opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Message from the Comptroller – 2022 Financial Condition Report
… areas ranging from public health to public safety, energy and the environment, K-12 and higher education, …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerDual Employment
… certain restrictions and approval requirements established in law and civil service regulation. Key Findings Between … staff who violated time and attendance rules, resulting in improper payments for time not worked. These three cases … routine, improper activity such as claiming to be working in two places at the same time, not allowing sufficient …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Opinion 88-42
… of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other … to towns and villages in the county in a manner which did not comply with the provisions of Tax Law, §1262. …
https://www.osc.ny.gov/legal-opinions/opinion-88-42New York’s Economy and Finances in the COVID-19 Era
… The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and … Lower-Paid Sectors Six months into the COVID-19 recession, New Yorkers working in lower-paid sectors continue to suffer … share of job losses statewide and especially in New York City. Among the nearly 1.3 million net jobs the …
https://www.osc.ny.gov/reports/covid-19-september-30-2020DiNapoli Releases Profile of New York's Small Business Owners
Even as many small businesses shuttered their doors or struggled through the pandemic entrepreneurs in New York continued to identify and pursue new opportunities according to an analysis by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersCUNY Bulletin No. CU-431
… State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med Deficiency GARNSH Garnishment 603 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-431-retroactive-rate-increases-and-lump-sum-payment-supervisorDiNapoli: Wall St. First Half Profits Jumped
… factors pose threats to second half profits, according to State Comptroller Thomas P. DiNapoli’s annual report on Wall St.’s performance. “Wall Street had a very profitable … what happens on Wall Street directly impacts the New York State and New York City economies.” Industry performance is …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumped