Search
Opinion 88-53
… This opinion represents the views of the Office of the State Comptroller at the time … vacations pursuant to a collective bargaining agreement is not includable in the calculation of one year final … held that it is the "substance of the transaction, not what the parties may label it" which controls ( Green v Regan …
https://www.osc.ny.gov/legal-opinions/opinion-88-53IX.2.B Terminology – IX. Federal Grants
… payment and information system developed in 1995 to provide a single point-of- contact for the request and … Customer Contract, if additional information or a change of information is necessary by the agency, OSC will … agency that is the last report providing an accounting of how a grant was accounted for by New York State. Common …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyCongregate Meal Services for the Elderly
… Purpose To determine whether the New York City Department for the Aging effectively oversees the provision of …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyState Agencies Bulletin No. 1698
… codes to be used for reimbursement of employees’ qualified moving expenses and to provide instructions for required … documentation Affected Employees Employees who have moving expenses reimbursed starting January 1, 2019 … qualified employees could deduct the reasonable costs of moving expenses. The Federal Tax Cuts and Jobs Act signed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseState Comptroller DiNapoli Releases Audits
… on the audit, including delays in and denial of access to records needed to evaluate the effectiveness of … determined that from Jan. 1, 2014 to Sept. 30, 2016, not all of the MTA’s New York City Transit unit’s security … state's 140,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsNYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017
… in 2017, the highest level since 2010, driven by higher revenue. After adding jobs for three consecutive years, … located outside of New York City (whether in domestic or international locations) are not included. The Comptroller's … fees, underwriting and other income related to securities business, which includes fees from advising on mergers and …
https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017State Agencies Bulletin No. 647
… Background Recently, a binding arbitration award was made in accordance with section 209 of the Civil Service Law with respect to certain employees in the Security Services Bargaining Unit represented by NYSCOPBA. Because only certain employees in the Security Services Bargaining Unit are eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleComptroller DiNapoli Releases State Audits
… at 53 locations across the state covering almost 1,000 rides and found each of the rides being operated at all of the 53 locations had been …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 workbooks that cost … or written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … application by ensuring accounts were locked or disabled when an employee separated from the district. City of …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsArtificial Intelligence Governance
… use of such tools, a process for individuals to learn about the City’s use of these tools, a complaint …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… of the State Finance Law. The purpose of this section is to: (i) define when a contract for banking services is … contracts. The following definitions are applicable to this section: Banking Services -- Services provided by a … in maintaining a bank account, including, but not limited to: (i) the acceptance of deposits; (ii) the payment of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsDiNapoli Urges NYC to Shore Up Rainy-Day Fund
… and ensuring they are available when needed are sound fiscal policies,” DiNapoli said. “Economic damage from the … officials established a rainy-day fund (also called the Revenue Stabilization Fund), which was authorized by changes … could not be used to balance the city’s budget prior to fiscal year (FY) 2020. Officials subsequently approved a …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… New York State accounts for the receipt and disposition of all state resources in the … code is used to denote the particular revenue type and a product code is used to further define the revenue type. … 3.B – Miscellaneous Receipts of this Guide for a complete list of revenue account codes, product code requirements, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewXI-A.8 Payment Tolerances – XI-A. Purchasing
… of the State Comptroller (OSC) approved the use of select payment tolerances (tolerances) in the Statewide Financial System (SFS) for preferred source, … required to pay the established price as of the delivery date, or the number of copies provided. In both of these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesOpinion 95-5
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System … to pay principal and/or interest on serial bonds issued to finance purchase of emergency communication system) COUNTY … payment of "system costs". 1 These costs are defined to mean " ... the costs associated with obtaining and …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… payment claims submitted by one Institute contractor (the Long Island Association for AIDS Care, or LIAAC). Of about $2.3 … of Interest Department of Health AIDS Institute: Long Island Association for AIDS Care, Inc. (2012-0063) … To …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsFinancial Condition and Selected Expenses
… Purpose To assess the New York Racing Association, Inc.’s financial condition and selected … (e.g., on-track, simulcast) totals about $2.3 billion. In November 2006, NYRA filed for bankruptcy due to its poor …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesPermanent COLA
… as it occurs. Once you become eligible and receive your first COLA payment, subsequent COLA adjustments will continue … your COLA, you must be: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or … Representatives at any of our consultation sites. A list of these consultation sites is available on our website …
https://www.osc.ny.gov/retirement/publications/permanent-colaOpinion 93-30
… officer ( City of Newburgh v County of Orange , 85 AD2d 591, 444 NYS2d 713; City of Poughkeepsie v County of Dutchess …
https://www.osc.ny.gov/legal-opinions/opinion-93-30