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York College – Time and Attendance Practices for Public Safety Staff
… Purpose To determine whether York College had adequate controls over the time and attendance of … and other activities at the individual colleges. Each college is responsible for complying with governing laws, regulations, policies, and guidelines. York College (York) is a senior CUNY college located in Jamaica, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffState Comptroller DiNapoli Releases Municipal and School Audits
… and services related to capital improvement projects’ (CIP) contracts were competitively procured in accordance with … law. As a result, officials cannot assure taxpayers the 12 CIP contracts entered – valued at approximately $36.6 million … official newspaper, as required by law, for nine CIP contracts totaling $32.6 million. Officials also did not …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). The objective of our initial audit, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followOversight of Water Supply Emergency Plans (Follow-Up)
… included in our initial audit report, Oversight of Water Supply Emergency Plans (Report 2021-S-39 ). About the Program The Department of Health (DOH) … is responsible for overseeing the delivery of drinking water to ensure that it’s suitable for people to drink. Its …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followComptroller DiNapoli Releases State Audits
… the risk that equipment may be misappropriated, or used for personal use. In a follow-up, auditors found the … and one has not been implemented. State Department of Health: Medicaid Payments for Medicare Part A Beneficiaries … recipients who were also covered by Medicare. Office of Mental Health, New York Psychiatric Center: Controls Over …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsNY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with … and county government employees to discuss the program. "NY ABLE offers peace of mind to individuals with disabilities … College Savings Program. The legislation was sponsored by Senator David Carlucci (D-Rockland/Westchester) and …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsState Agencies Bulletin No. 816
… Recreation and Historic Preservation State University of New York Department of Correctional Services Background … in Pay Period 2 of each fiscal year, agencies must run the query ( 02000_PRE_SHIFT_SUM_LT_1248 ) to identify … regarding this bulletin may be directed to the Payroll Audit mailbox …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/816-new-query-identifying-employees-bargaining-units-61-and-91-eligible-preOpinion 96-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and the State Employees' Retirement System. Article 11-AA of the General Municipal Law (§219-b et seq .) authorizes the …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 97-13
… of suspension); (service credit for training taken without approval) GENERAL MUNICIPAL LAW, §217(c)(i): A volunteer … suspension for misconduct. We are informed that, pursuant to the applicable rules and regulations or by-laws, a … or company is that Opns St Comp, No. 97-13 they are subject to call for whatever duties may be assigned to them …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Opinion 98-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Firefighters' Benefit Law coverage for a firefighter of a bordering fire company providing on-going services) … Whether a fire district accepts the services of a member of a fire company in a bordering area is …
https://www.osc.ny.gov/legal-opinions/opinion-98-24DiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… “dominant source of political money.” PAC activity, though only one type of political money, provides a valuable …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalOpinion 2002-10
… historical property) GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public … communities, or the nation" (General Municipal Law §119-bb[2]). It is our opinion that, pursuant to this grant of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … grant, bequest, devise, lease or otherwise, the fee or any lesser interest, development right, easement, covenant or … property" is defined for purposes of article 5-K to mean "any building, structure, district, area, site or object, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Board of Education (Board) that is responsible for the oversight and general management of financial and … including adopting policies. The Assistant Superintendent for Business (Assistant Superintendent) is responsible for … State aid payment. Audit Summary According to a District official, the District has never filed claims for Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43DiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… Gail S. Ennis today announced the arrest of a Georgia resident, Sandra Smith, for allegedly stealing over $450,000 … mother-in-law, Minnie Smith, was a longtime Brooklyn resident who had worked for the State Insurance Fund from … Comptroller DiNapoli announced the arrest of a Georgia resident Sandra Smith for allegedly stealing over $450000 in …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… 10.551 Supplemental Nutrition Assistance Program 10.555 National School Lunch Program 10.557 Special Supplemental … Account 20.205 Highway Planning and Construction 84.010 Title I Grants to Local Educational Agencies 84.027 Special … Care and Development Block Grant 93.658 Foster Care -- Title IV-E 93.767 Children’s Health Insurance Program 93.778 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20State Agencies Bulletin No. 1960
… Background Taxable Travel Reimbursements Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments … Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII, Section … and employment taxes if employment away from home at a single location is realistically expected to last for more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsVI.2.C Budget Journal Transactions – VI. Budgets
… Within the Commitment Control (KK) module, budget journals are used to record the budget control records based upon the enacted budget and other authorizing legislation as well as project … Within the Commitment Control KK module budget journals are used to record the budget control records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… The historic surge in unemployment claims at the onset of the COVID-19 pandemic … depleted the New York State Unemployment Insurance (UI) Trust Fund, resulting in the state borrowing from the federal government to pay claims. State UI tax rates have already risen to the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-government