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Opinion 91-1
… Bidding (cannot create exception for public work under county contract) -- Preemption (competitive bidding … for public work) PUBLIC CONTRACTS -- Purchases Through County or State (exception not applicable to contracts for … LAW, §§103, 119-o; MUNICIPAL HOME RULE LAW, §10(1)(i); COUNTY LAW, §408-a: There is no State statute which …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 90-5
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (increase in their number) EDUCATION LAW, … Although the town board appoints the trustees of a public library, the trustees are empowered to increase their number, …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Former West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… work to ensure that justice prevails in this case.” “The arrest of Ms. Ennis sends a strong message that we will not … Comptroller’s Office for their support in conducting this arrest.” Ennis began working for West Carthage in October …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageOpinion 92-52
… Neck North may not enter into a cooperative agreement for the joint investment of its funds with the funds of other … of Great Neck North may participate in a cooperative plan for the joint investment of its funds with the funds of other … banks and trust companies are authorized to give security for such deposits. Any moneys of the authority not required …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 91-55
… indebtedness) WORDS AND PHRASES -- "Cost of Operation, Maintenance and Repairs" (depreciation not … ART VIII, 5(C): Depreciation is not a "cost of operation, maintenance and repairs" to be deducted from … depreciation is included within the phrase "costs of operation, maintenance and repairs" for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-91-55DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… public records, an E felony, in St. Lawrence County Court, after an audit and investigation by State Comptroller Thomas … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsOpinion 99-4
… employees and facilities of town) WORDS AND PHRASES -- "Dispose of" (meaning of for purposes of General Municipal … to the town for whose benefit the IDA was established. You indicate that such grants would be designated for … ... or any other legal entity" ( id ., §858[11]), and to "do all things necessary or convenient to carry out its …
https://www.osc.ny.gov/legal-opinions/opinion-99-4DiNapoli Releases July State Cash Report
… same period last year, primarily reflecting lower Personal Income Tax (PIT) collections from April and May. Still, the … same period last year primarily reflecting lower Personal Income Tax PIT collections from April and May …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportOpinion 91-34
… ELECTIONS -- Printing of Election Supplies (necessity for bidding) GENERAL MUNICIPAL LAW, §103: A contract for printing materials relating to elections, such as voting … also may require the successful bidder to provide security for the successful completion of the project. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Auditing Travel/Conference Claims – Travel and Conference Expense Management
… is required by law and is an essential internal control for ensuring that travel policy requirements are consistently … The auditing body or official 9 should be looking for completeness, accuracy and original documentation. The … and attendees, etc.)? Are original receipts attached for all expenses that are being sought for reimbursement? …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Accounting Operations (BSAO) Cash Management Unit via email to [email protected] . The justification for the … special purchase payments. The agency will be notified via email whether the request is approved or denied. Establish a … State Accounting Operations BSAO Cash Management Unit via email to cashadvanceosc …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceDiNapoli Announces Sale of $636 Million State of New York General Obligation Bonds
… bonds, totaling $635.9 million. The state expects to sell $181.1 million for new money transportation, … acts: Environmental Quality (1986), Clean Water / Clean Air (1996), and Smart Schools (2014). The Series 2021A … the Preliminary Official Statement is available. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-636-million-state-new-york-general-obligation-bondsXIII.4 Overview – XIII. Employee Expense Reimbursement
… the SFS Mileage Detail page to document mileage claims line by line, between destination points. When a proxy enters and submits an expense report into the SFS on …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated … by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsDiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… conditions, the State of New York reserves its right to change, amend or cancel this scheduled sale of General … Preliminary Official Statement is available. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… IDs for Revenue Contracts begin with “NYCST” followed by the ten digit Vendor ID number (e.g., “NYCST1100000023”). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… whether CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program and … and selecting an appropriate-sized sample of Empire Plan claims for review, and ensuring all of the top 50 … whether CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program and …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programInventory Controls
… assigned to users and distributed, ITS’ Asset Management team updates the record within ITSM to reflect the changes. … adequately navigate ITSM to provide reports to the audit team or search the ITSM database for devices by serial … ITS officials imposed scope limitations on the audit team. They placed unwarranted restrictions on access to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsCUNY Bulletin No. CU-753
… represented by DC37, Local 2054 in Bargaining Units SF, TK, and TY. Affected Employees: Employees represented by DC37, Local 2054 in Bargaining Units SF, TK, and TY are affected. Background: Pursuant to the duly … represented by DC37 Local 2054 in Bargaining Units SF TK and TY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-753-district-council-37-dc37-local-2054-dues-increaseState Agencies Bulletin No. 2098
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 384 in Bargaining … of organization dues deduction per bi-weekly payroll for members of DC37, Local 384, shall be updated as provided … is to notify agencies of an automatic dues increase for employees represented by DC37 Local 384 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2098-district-council-37-dc37-local-384-dues-increase