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Opinion 91-26
… OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics (adoption of by public library) -- Family Relationships (contract between public … of interest if an architectural firm is rehired by the library board …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 2004-4
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… on the bus system. While MTA prepared its buses for the storm by moving vehicles to higher ground, six bus depots in … For the same nine projects, substantial completion 1 was late for six projects (from 1 to 6 months), on schedule … were not conducted in accordance with the Bus Operations’ Winter Operations Plan requirements or were insufficiently …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Audits
… enacted, creating a statutory framework for court-ordered Assisted Outpatient Treatment to ensure that individuals with … in community-based services appropriate to their needs. Assisted Outpatient Treatment implementation is a joint … found areas in need of improvement, including length of Assisted Outpatient Treatment investigations and related …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsOther Bulletin No. 66
… 2023 SCF CSEA LLS payment. Affected Employees: Employees in Bargaining Unit 97 in the State University Construction Fund with an increment … which provides for payment of the 2023 Longevity Payment in April 2023 as a one-time, lump sum payment in the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-66-april-2023-state-university-construction-fund-scf-civilOther Bulletin No. 71
… of $1,500, $3,000, or $4,500. A letter from the General Manager dated 07/31/2023 authorizes the implementation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-71-october-2023-state-university-construction-fund-scf-civilOther Bulletin No. 73
… Leave. Note: If an employee first meets the five year continuous service at Job Rate criteria in October 2023, … 2023 SCF CSEA LLS payment is different than the prior year, in order for Overtime to calculate correctly, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilOther Bulletin No. 79
… sum payment in the amount of $1,500, $3,000, or $4,500. A letter from the General Manager dated 07/31/2023 authorizes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-79-october-2024-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1184
… Description CED Expanded Duty Pay BU01 IFE Inconvenience Full Evenings IFN Inconvenience Full Nights IPC Inconvenience Part LMH Location Mid-Hudson … by -.01923. Earnings Code Description ACF Adjust Inconv Full nights AED Adjust Expanded Duty AFE Adj Inconvenience …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. Background Students are eligible for a tuition refund when they are enrolled in a … in operation - students who drop out are also eligible for a tuition refund. Students in such schools are also …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Elba Central School District – Financial Condition (2013M-240)
… Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of … budgeting practices generated approximately $2.2 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240State Agencies Bulletin No. 290
… and combat zone compensation Box 13 Checkbox [ ] Retirement Plan Box 14 Other Amounts to be reported: 414 (H) … excluded amount. This is the amount awarded by NYS Workers' Compensation Board, which is excluded from the … will be printed on all copies of the W-2 and includes the NYS Federal ID # (14-6013200), City University Federal ID # …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… receipts are recorded through the Accounts Receivable (AR) module in the Statewide Financial System (SFS) after a … types of cash receipts should be recorded in the SFS as an AR Deposit in the AR module: Agency operations – receipts … Legislation that creates a specific fund and SFL §4(6) regarding the authorization to deposit revenue to specific …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section 1600 – … expenses, and transfers - and assets, deferred outflows of resources, liabilities, and deferred inflows of resources - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… all 50 states, the District of Columbia, and Puerto Rico to determine if an individual is receiving duplicate … million). While all states, the District of Columbia, and Puerto Rico participate in the PARIS match, not all of them …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingState Comptroller DiNapoli Releases Municipal & School Audits
… of recurring revenues to fund recurring expenditures. The 2026 preliminary budget includes an estimate for health … and three bus drills for each bus to provide staff and students with the training necessary to respond appropriately … not conduct all required bus drills and did not ensure all students participated in bus drills. Officials also did not …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight of Juvenile Justice Facilities
… Objective To determine whether the Office of Children and Family Services adequately operates juvenile … State standards and regulations for the health and safety of juveniles and staff. The audit covered the period from … 2018 through August 2023. About the Program The Office of Children and Family Services’ (OCFS) mission is to serve …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Superstorm Sandy, weather predicting models have indicated that, with rising sea levels, the range and depth of storm surge will increase across New York City. With the sea … were often incomplete in scope of work, not finished on time or within budget, or insufficiently documented. Just two …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsOpinion 2005-8
… may not set fees for the provision of emergency medical transport services in an amount designed to generate revenue … city may set fees for the provision of “emergency medical transport” services by a paid city fire department, in an … Law §122-b[1]). It appears that the proposed emergency transport service falls within the authority of section …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8SUNY Bulletin No. SU-361
… of OSCs automatic processing of the 2024 UUP three percent 300 Salary Increase and to provide instructions for payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiating