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Opinion 88-50
… in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys to fix dents and small holes, and clean and refinish the … a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … Whether a village may use moneys in a capital reserve fund to pay for work on a 15 …
https://www.osc.ny.gov/legal-opinions/opinion-88-50XI-A.8 Payment Tolerances – XI-A. Purchasing
… of the State Comptroller (OSC) approved the use of select payment tolerances (tolerances) in the Statewide Financial … process without a match exception and ultimately result in payment to the vendor without Business Unit staff … the need. Business Units should not process invoices for payment that include prices higher than those on the related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… and safety have languished in the state’s Brownfield Cleanup Program (BCP), according to an audit released today … up contaminated sites across the state, the Brownfield Cleanup Program has helped remove environmental threats and … and establish clear policies and criteria to ensure cleanup projects do not languish, are completed timely and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programOpinion 92-29
… of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling … of General Municipal Law, §207-m to salary of deputy commissioner); (salary of individual filling vacancy … to at least the salary paid to his or her predecessor. A deputy police commissioner is not entitled to salary …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… complete report – pdf] Audit Objective Determine whether the Chenango County Industrial Development Agency (CCIDA) … projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings Although the Board evaluated projects prior to approval, the Board did …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringOpinion 98-18
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 97-19
… approve the contract or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 2006-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … July 11, 1996, regarding A. 9040; see also Budget Report on S. 6278 of 1996). There is nothing in the legislative …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8DiNapoli Analysis Finds Sharp Decline in Homeless Veterans in New York
… period) among veterans. DiNapoli’s analysis also found: Black veterans persistently represent a disproportionate … share of those experiencing homelessness. In 2022, Black or African Americans accounted for 53% of homeless …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-analysis-finds-sharp-decline-homeless-veterans-new-yorkOpinion 90-62
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of elected official … a public officer who has performed an act which by law works a forfeiture of his office). In this regard, we note … superintendent, for the failure to submit to the town supervisor monthly reports of moneys received). Accordingly, …
https://www.osc.ny.gov/legal-opinions/opinion-90-62State Comptroller DiNapoli Statement on New York City's November Budget Update
… by savings though the Program to Eliminate the Gap (PEG) initiative. PEG savings made use of both agency vacancies and … to provide about $2.5 billion in savings through FY 2024; however, this figure is lower than initially requested. … worsening of the economic outlook since its last update in April 2022, including on Wall Street , the city is not yet …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Health (DOH): Medicaid Claims Processing Activity April 1, 2017 through Sept. 30, 2017 (2017-S-23) Auditors identified approximately … state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… for pharmacy services covered by recipients’ managed care plans. The audit covered the period October 1, 2011 … are economically disadvantaged and/or have special health care needs. In general, the Medicaid program pays medical … through either the fee-for-service method or the managed care plan method. Under the feefor- service method, Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careOpinion 90-17
… (disposition of surplus moneys) TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, any moneys remaining … and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Village of Oxford – Justice Court Operations (2013M-219)
… and moneys received and deposited to ensure that each ticket is adjudicated and has an associated payment deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219XII.9.D Refunds Owed to the State – XII. Expenditures
… from the voucher style drop down in the Accounts Payable module. The Business Unit must enter the credit memo … must process an adjustment voucher using the SFS Accounts Payable Module. Using the Accounts Payable Module will appropriately adjust the vendor’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateDiNapoli Releases May State Cash Report
… from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportOpinion 91-50
… for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; PUBLIC AUTHORITIES LAW, §3244: Bonds and notes of the … by political subdivisions (see General Municipal Law, §106). November 14, 1991 Tom Miller, Associate Investment …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… issues appropriate duplicate receipts, or properly reports pending and disposed cases to DMV. Our review of Justice … accurate monthly reports, maintain an accurate listing of bail, or maintain a reliable cash receipts record. Our review … up-to-date cash receipts record and an accounting for bail, as well as prepare bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Taxes and Interest
… interest bearing such as bank accounts, utility refunds and certain court funds. Interest is paid for a period of … rate is set by the New York State Department of Tax and Finance and is updated quarterly. Claims involving securities, such … bearing items such as bank accounts utility refunds and certain court funds …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interest